Emerald
SSCI-ISI SCOPUS (1986-2025)
0268-6902
Cơ quản chủ quản: Emerald Group Publishing Ltd.
Lĩnh vực:
Economics, Econometrics and Finance (miscellaneous)Organizational Behavior and Human Resource ManagementBusiness, Management and Accounting (miscellaneous)Accounting
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Các bài báo tiêu biểu
Analytical Procedures for Management Accountants and Auditors
- 1994
Analytical procedures entail estimating an expected value for an account and
comparing the estimation to the book value. External auditors make extensive use
of analytical procedures. By applying analytical procedures before the external
audit is performed, the management accountant can locate and correct
misstatements before they become problematic. Examines the three categories of
analytical pro...
Determinants of client‐initiated and auditor‐initiated auditor changes
Tập 23 Số 1 - Trang 4-25 - 2007
PurposePrior studies include auditor‐initiated (AI) and client‐initiated (CI)
auditor changes together and conduct research as though they were the same. This
paper aims to hypothesize that AI and CI changes are driven by different
interests and to examine factors that could explain and predict
them.Design/methodology/approachBased on the prior literature, the authors
classified factors into AI an...
Business Ethics: Busybody or Corporate Conscience?
- 1990
The study of business ethics is growing apace. The ethical dimension is
increasingly seen as an integral aspect of organisational culture. Ethical
issues are explored starting with international business, then narrowing the
focus to domestic business, and finally narrowing it still further to
professional ethics. In so doing, areas such as bribery and corruption, social
marketing, ethics education...
E‐CRM: customer relationship marketing in the hotel industry
- 2003
Explores the degree to which UK based hotel groups had exploited the medium of
electronic customer relationship marketing (E‐CRM). Research is incorporated
that investigated their use of the Internet to verify whether customer
relationship marketing was being implemented within online operations or whether
their Internet presence merely revolved around the basic functions of “providing
information...
Assessment of quality management practice in the Republic of Kyrgyzstan
Tập 14 Số 1/2 - Trang 62-66 - 1999
This study is an assessment of the impact of quality management training on
workplace experience in a republic of the former Soviet Union. This preliminary
study indicates that initial focus of quality in the republic is “conformance to
specifications, and the reliance on improved engineering and operations”. While
the concept of quality in an individual context is prized and recognized, when
it c...
POSITIVELY MOTIVATING AUDITORS AND MANAGERS
Tập 3 Số 2 - Trang 21-23 - 1988
Concepts and practical applications are used to explore motivation from the
perspectives of auditors, managers and psychologists. The premise is that
improved communication positively affects auditor and manager performance.
Several theories of motivation are examined, including behaviour types, as
explored through the Myers‐Briggs Type Indicator (MBTI). Putting theory into
practice, ways are look...
The Internal Auditor′s Role in Public Service Orientation
Tập 8 Số 1 - 1993
Many public service institutions are constrained by their own routines and past
practices, which in time affects the internal audit function. In the interests
of service effectiveness recommends establishing an overseer of internal
auditing matters to take the place of the statutory shackles which are currently
binding. First, organizations must clarify their individual missions, if
internal audit...
Performance parameters interrelations from a balanced scorecard perspective
- 2008
PurposeThe proponents of balanced scorecard (BSc) claim that lead factors
interrelate and their improvement ultimately leads to increased financial
performance. The purpose of this paper is to use the underlying hypotheses of
BSc in order to assess whether improvements that relate to learning and growth,
internal processes and customers actually contribute to alterations of reported
financial perf...
Quản lý lợi nhuận và giám sát của hội đồng quản trị: Một so sánh quốc tế Dịch bởi AI
- 2011
Mục đíchBài báo này cố gắng điều tra mối quan hệ giữa các đặc điểm của hội đồng
quản trị và quản lý lợi nhuận như một chỉ số chất lượng lợi nhuận ở hai quốc gia
riêng biệt, Pháp và Canada. Cụ thể, bài báo nhằm điều tra cách mà một số đặc
điểm bối cảnh ảnh hưởng khác nhau đến hành vi quản lý lợi nhuận, và tiết lộ
những yếu tố nào là động lực nổi bật nhất của quyền quyết định quản lý trong cả
hai tr...