The audit practice is increasingly heading towards a generalisation of this field that does not seem to have a direct connection with the accounting system of economic entities. We live in a very active period for the business world, in which the performances of the economic entity are...

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical...

In the article hereby we analyse the matrix method of analysis of the risks for fraud and error at the level of the procurement-payments cycle. The risk of presentation of certain fraudulent information regarding the accounts of the procurement-payments cycle becomes more and more accentuated in...

Die Liberalisierung leitungsgebundener Wirtschaftszweige (Elektrizität, Erdgas, Telekommunikation) erfordert die wirksame Entflechtung ("Unbundling") des weiterhin bestehenden natürlichen Monopols der Leitungsnetze von den übrigen, im Wettbewerb stehenden Aktivitäten des Unternehmens. Eine...

Online price comparison agents (shopbots) allow consumers toinstantaneously receive price and other information from many onlineretailers. Online consumer clickstream data from ComScore Inc.demonstrate that consumers are increasingly using shopbots to conductsearch. This phenomenon raises such...

The purpose of this paper is to report on a study based around a commercial facilities management (FM) service provider's creation of an internal benchmark of how services for an acute hospital perform in terms of service quality. Principally, the paper discusses the emergence and significance...

While Information services function’s (ISF) service quality is not a new concept and has received considerable attention for over two decades, cross-cultural research of ISF’s service quality is not very mature. The author argues that the relationship between cultural dimensions and the...

Since the 1980s, industries and researchers have sought to better understand the quality of services due to the rise in their importance (Brogowicz, Delene and Lyth 1990). More recent developments with online services, coupled with growing recognition of service quality (SQ) as a key contributor...

The aim of this thesis is to propose a model that explains the relationship between customer satisfaction, retention and loyalty based on service quality attributes. The three elements of satisfaction, retention and loyalty towards products represent ongoing challenges for the corporate...

In spite of the rapid growth and internalization of banking services in particular, managers first need to correctly identify the antecedents of what the local consumer perceives as service quality and its link to service climate, thus the strengths of this relationship would be beneficial as a...