Management control in training institutions is still a missing topic in theoretical and empirical management control research. Therefore the following article presents a framework of management control in training institutions based on the main terms discussed in this context. To illustrate and...

Der Beitrag behandelt die erst kürzlich in der Zeitschrift Die Betriebswirtschaft durch Haller (2004) aufgeworfene Frage, ob und inwiefern ein funktionierendes Qualitätsmanagement Einfluss auf die Wirtschaftlichkeit von deutschen Unternehmen nimmt. Konkret wird im Rahmen einer empirischen...

The design-build (D/B) project delivery system has gained increased market share in the last few years. It is superior to traditional systems in some respects but some claim that it does not lend itself to effective quality assurance and control. D/B construction owners who are in the process of...

The objective of this paper is to carry out a review of the quality literature in the service sector in an effort to synthesize and structure existing knowledge and offer suggestions for future research in the field. We mainly focus our review on management studies, written in the context of...

[ES] El objetivo de este artículo es llevar a cabo una revisión de la literatura sobre calidad en el sector servicios en un esfuerzo por sintetizar y estructurar el conocimiento existente en este campo y plantear una serie de sugerencias sobre posibles futuras investigaciones en el mismo....

Analyzing the evolution process of internal audit, from its beginningsand so far, we can easily notice that internal audit function was born throughdetaching of some activities from external audit, the result being that there somesituations when these two functions could be easily confused. The...

This paper investigates the effect of fiscal transparency on market assessments of sovereign risk, as measured by credit ratings. It measures this effect through a direct channel (uncertainty reduction) and an indirect channel (better fiscal policies and outcomes), and it differentiates between...

There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit,...

In a world in which uncertainty and risk generate alternatives or options, economic life does not raise the question of choosing between risky situations and certain situations, but between different degrees of risk and different possible contexts. The existence of a wide range of risks with...