We investigate organisational and environmental factors that influence firms' incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by matching proprietary data from a global internal auditor survey with public data obtained from...

This paper examines the centralised monitoring of an upstream supply chain (USC) in the context of a mass customisation production system. We propose an adaptation of the material requirement planning framework to manage demand uncertainty at each stage of the USC. New analytical relations that...

Il est important de montrer la difficulté du chemin qui peut mener de l'adoption de la norme ISO 26000 jusqu'à sa mise en œuvre des entreprises, qui requiert un processus d'appropriation de la part des organisations. Un tel processus d'appropriation exige de proposer une vision organisatrice,...