Top executive audits: strategic reviews of operational activities

Barry J. Witcher (Norwich Business School, University of East Anglia, Norwich, UK)
Vinh Sum Chau (Norwich Business School, University of East Anglia, Norwich, UK)
Paul Harding (TriQ Cooperation Business Development, Johannesburg, South Africa)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 January 2007

Abstract

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 Nissan South Africa (NSA) is used to illustrate their importance and their relation to hoshin kanri (policy deployment) practice.

Findings

The paper argues that TEAs are a very important and integrative aspect of the holistic management of the organization. TEAs are also crucial to hoshin kanri and facilitate operational effectiveness.

Originality/value

The paper suggests that strategic reviews, such as TEAs, are best operated when integrated together as an organization‐wide managed system of review.

Keywords

Citation

Witcher, B., Sum Chau, V. and Harding, P. (2007), "Top executive audits: strategic reviews of operational activities", Managerial Auditing Journal, Vol. 22 No. 1, pp. 95-105. https://doi.org/10.1108/02686900710715666

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited

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