To what extent does CIA certification enhance the stature and help the professional advancement of internal auditors? The professional significance of the CIA certification and the effect of a master′s degree and/or CPA certification on internal auditors is examined.

Purpose –The purpose of this study is to consider the effect of an internship experience on tax accountants’ professional performance. Design/methodology/approach – It uses survival analysis, a dynamic methodology that allows for more precise modeling than static traditional methods used...

This paper reports the findings for an investigation concerning capacity planning analysis for toll-plaza operations. The study develops a cost minimizing capacity planning model that minimizes expected costs which include both operating and user costs. A reliability constraint is appended to...

Defines cost management as “a set of techniques and methods for controlling and improving a company’s activities and processes, its products and services” to achieve continuous improvement and deal with global competition; with commitment from top management and worker involvement. Offers...

Summarizes the literature on mentoring and its effects, pointing out that little research has been done on international mentoring despite globalization. Considers how mentoring could be used to help accountants make international assignments into successful learning experiences and to cope with...