This study attempts to contribute to the literature by developing three control environment variables, reflecting the contemporary context in which internal auditing is operating, and testing how these variables are related with the size of the internal audit function. Data were collected...

The aim of the paper is to explore the learning mode of small business owners, from a theoretical stance, and based on empirical evidence. We distinguish between the required learning mode, the actual learning mode and the supported learning mode. Data were collected using the focus group method...

Purpose: This article discusses the issue of performance management in a higher education context, with particular attention to the extent to which employee performance management systems have been implemented, the antecedents that explain the approach taken; and the consequences of the emergent...

This study contributes to the literature by using an agency model to explain the size of internal audit functions in a non-Anglo-Saxon environment. Data to test this model were collected from annual reports and a questionnaire sent to Chief Audit Executives. The results show that the agency...

Purpose: Firstly, this paper investigates the sourcing strategy of small and medium sized companies (SMEs) in terms of accounting tasks. Secondly, this paper also attempts to find motivations for the sourcing strategy of accounting. Thirdly, this paper investigates whether the sourcing strategy...

Following the recommendation made by Rittenberg (1999), this study encompasses the broader nature of internal auditing that is evolving in practice and confirmed by the revised definition of internal auditing and the new Professional Practices Framework, both issued by the IIA in 1999. This...