Purpose This article analysed how data collection systems (DCS) developed by governmental audit organizations (Court of Accounts) affect budgetary planning within local governments. Design/methodology/approach Eighteen semi-structured interviews complemented by six time-lagged interviews via...

There has been overwhelming discussion about the death of the product management system. Focusses on how the product management system is changing, and how firms can best anticipate and manage this change. Claims organizational change is inevitable and that marketing organizations must...

The paper is based on research carried out within the Condor project funded under the European ESPRIT programme. Condor is a partnership between English, French and Swedish construction companies with aims and objectives of defining the working practices, processes, techniques, tools and...

Inevitably the adoption of any new technology brings about change but e‐commerce is significantly different in that it completely shifts global business into a fast‐paced electronic environment. The old notions of management are totally ineffective and a new style, focused on...

The Australian office of the MaST International Group was undertaking a massive, rapid change in organisational purpose, focus and structure to better align itself with their global, parent business. To facilitate the process and to rediscover the value of TQM within the organisation, the...

Public finance watchdogs and guardians of the public purse. These are just two of the labels branded on Auditors General over the years. Since their initiation into value for money audit only three decades ago, they have continually been exposing cases of public financing laxity. Each time the...

The story of business ethics would seem to be a tale of horses, deckchairs, Molotovs and ostriches. There is little evidence that the growth in organisational codes of ethics (OCoE) in recent years has had much effect on organisational activity. Such was also the experience with the social...

Agency theory is extensively employed in the accounting literature to explain and predict the appointment and performance of external auditors. Argues that agency theory also provides a useful theoretical framework for the study of the internal auditing function. Proposes that agency theory not...

Developments in the internal audit profession appear to be heading along two different paths. Role confusion among auditors is common, and strategic planning in the audit function is very difficult as a result. Presents a transformation model which explains the changes and the growth of the...