In this paper, we first present the conceptual framework for the customer satisfaction‐oriented evaluation of process improvements that is embedded in an improvement cycle. The basic feature of the evaluation model is the relationship between the overall customer satisfaction value of a...

Purpose – Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications, shows few reliable...

Management accounting information systems are almost wholly part of a within‐company “fortress” mentality, preventing the efficient operation of benchmarking procedures. New initiatives are required to foster an attitude of co‐operation with which to improve the competitiveness of all...

The popular link between competitive strategy and information technology often misleadingly assumes that benefits accrue from technical change irrespective of good management practice. Considers the results from field work on managing two IT projects at a UK bank. Investment in IT is generally...

Reviews and evaluates the literature concerning the evaluation of business performance and considers the reasons for such evaluation, the determinants of good performance and the interests of those concerned with evaluation. This evaluation is undertaken within a framework which recognizes the...

The current wave of privatization, abroad more aptly referred to as denationalization, has achieved decidedly mixed results. Performance shortfalls have been fostered by operational weaknesses in the nature of the denationalization process, and by structural deficiencies which impede the...

The evaluation of business performance is of crucial importance to the business community, and this is reflected in the size of the discourse addressing empirical research, critical evaluation of techniques available and theoretical perspectives. Considers such research against the purposes for...

Discusses the role of internal audit in the socialist market economy, the need for supervision of enterprises through internal audit and the way in which various stakeholders benefit. Makes a case for why internal audit uniquely fulfils the supervisory role and should not be substituted by...

The ability to define and measure standards of performance and the quality of service is crucial to the effectiveness of internal auditors and their accountability. A series of key quality measure‐ments and standards has been determined, against which performance is then monitored and...

Provides an overview of UK public and private sector organisations’ use of performance information relating to service quality. While they have made some headway in improving the range of performance information they have available, and in their use of such information, significant problems...