Purpose – Proposes a model of strategic planning as a basis to overcome the identified shortcomings in the past empirical research. The basic assumption of the proposed model is that an appropriate strategic analysis is necessary in order to ensure appropriate strategic decisions....

Purpose Existing research evidence shows a fragmented understanding of the roles of first-line employees (FLEs) as essential factors for successful lean implementation in small- and medium-sized enterprises (SMEs), provoking recent calls for additional research on the identification of enablers...

Purpose – In order to stimulate the interest of company management in the business perspective of internal audit this paper aims to investigate the possibilities of using internal audit as a helpful managerial tool and describes the benefits of such use. Design/methodology/approach – The...