...Nathalie Brender; Bledi Yzeiraj; Emmanuel Fragniere Purpose – This paper aims to investigate management auditing, a thorough examination of an organization and the management in place, through an empirical research to gather data about how management audits are perceived and implemented among...

... did not affect the quantity and quality of RRD positively. Disclosures are generic, qualitative and backward‐looking. Public visibility (as assessed by size and environmental sensitivity) is a crucial influence in explaining RRD: companies appear to manage their reputation through disclosure of risk...

... by social pressures and changes. The same goes for the ways in which information technologies are implemented within organisations, which means that a continual evaluation of IT management programmes is needed, not only from the point of view of its technical effectiveness but also from the point of social...

...Douglas A. Hensler One of the methods used to develop “integrated management” is a collaborative management style by an organization leader. Known under a number of monikers including collaborative management, empowerment, and pushing decisions down, these attempts sometimes yield negative results...

... in insolvency administration, the PRC can pursue its economic performance further in the twenty‐first century with its accession to the World Trade Organisation. © MCB UP Limited 2002 Corporate strategy Insolvency Management Bankruptcy Liquidation People’s Republic of China...

...Yoshio Kondo States that the purpose of integrated management is to find and solve problems in an integrated way. Tries to clarify the logic of the “breakthrough” approach to management, which is thought to be an important and indispensable element of integrated management. This involves looking...

...Don Bathie; Josh Sarkar The paper attempts to bring together two management orientations united by a common core value – a customer focus. The paper argues that while both marketing and total quality management (TQM) have customer focus as a core value they both experience difficulties...

...Tommy Y. Lo Quality management system provides the top management a self‐regulating tool to enhance the company’s operation. Hong Kong is coming to age with quality management. A trend has been developing in Hong Kong whereas construction contractors have to adopt and be certified under the ISO...

... on the slack‐ or budget‐maximising bureaucrat. As the reduction of slack is the purpose of many of the techniques which are part of the new public management, there is a need to focus on how to measure changes in the level of slack. The objective of this paper is to discuss the relationship between three...

...Chris Bamber; John Sharp; Mick Hides Owing to global competitiveness, businesses are now trading internationally and are expected to have management systems certified to international standards, enhancing customer‐supplier relationships and stakeholder perceptions. This paper discusses several...

...John A. Brierley; David R. Gwilliam This paper reviews prior research to consider whether there are differences in human resource management terms between auditors and other categories of professional staff within accounting and audit firms, for example those working in taxation or management...

...Russell Williams Questions the simplistic cynical line on consulting as “consultobabble” sold to passive and vulnerable managers. Consultants do engage in impression management but their narrative comes from a complex interdependent client‐consultant relationship where both parties define and feed...

...Brian Bloch Takes a cynical but realistic look at some of the harsher realities of management consulting. Management consultants are experts at making a good impression and at selling their own services. However, this expertise is not always matched by the same level of technical skill. All too...

...Richard L. Ratliff; Kurt F. Reding; R. Rees Fullmer Many of the traditional controls that accountants and auditors are most familiar with can be traced to bureaucratic management. This article introduces a business process control model that fully captures the broader array of process controls now...

... of independence. Notes the move from financial to managerial and operational auditing, identifying specific examples. Suggests future direction, which might include a closer relationship with state audit. © MCB UP Limited 1997 External audit Internal audit Management People’s Republic of China...

...Conor O’Leary Australian auditing standard AUP 33 ‐ Performance Auditing is the first auditing standard to deal exclusively with a non‐“financial statements” audit topic. Auditing the performance of management and commenting on how economically, efficiently and effectively they have...

...C. Richard Aldridge; Janet L. Colbert Internal Control – Integrated Framework (COSO Report, 1992) defines internal control, suggests a framework for internal control, and presents criteria to use in evaluating controls. The document also provides guidance to management developing a report...

... equipped than human resource managers to evaluate MTDEs. Warns that much which now passes for investment in MTDEs is likely to be x‐inefficient. Concludes that expenditures on specific tasks approved by the auditors rather than expenditures on MTDEs approved by human resource managers are much...

...Richard L. Ratliff; James W. Brackner; Steven H. Hanks The science and discipline of management have undergone some remarkable changes in recent years. These changes affect virtually every part of organizations, including internal auditing. One impact has been an increase in what are known...

...William Keogh Applying quality cost techniques within an organization can be very difficult, and problems may arise at any stage from planning the programme through to corrective action. Seeks to illustrate the difficulties experienced with quality costs by two quality assurance managers working...