Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results,...

Purpose – The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self-efficacy, and auditors' performance. Design/methodology/approach – The paper uses a between-subjects experimental research design with...

Purpose – This paper aims to propose that a new approach to human resource (HR) audit is needed. It also aims to explain the new approach and introduce a range of tools to support it. Design/methodology/approach – The paper reviews traditional and existing common approaches, identifies the...

Purpose – The paper explores the involvement of top management in strategic reviews of the organization's operational activities (known as top executive audits or TEAs). These are discussed in relation to strategy process and business excellence. Design/methodology/approach – The case of...

Purpose – The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self‐efficacy, and auditors' performance. Design/methodology/approach – The paper uses a between‐subjects experimental research design with...