Managerial Auditing Journal: Volume 20 Issue 4

Costing in new enterprise environment: A challenge for managerial accounting researchers and practitioners

Krishan M. Gupta, A. Gunasekaran

Faced with new wealth creation paradigm, triggered by technology and relentless globalization of markets, increasing number of companies are becoming knowledge‐based enterprises…

Statistical thinking and its role for industrial engineers and managers in the 21st century

Miltiadis Makrymichalos, Jiju Antony, Frenie Antony, Maneesh Kumar

The purpose of this paper is to demonstrate the vital linkage between six sigma and statistical thinking. The paper also explains the key characteristics required for statistical…

Quality audits: their status, prowess and future focus

M. Rajendran, S.R. Devadasan

To explore the current status, prowess, and future of quality audits, which would help both researchers and practitioners to adopt quality‐auditing practice for achieving the…

Interactive organizational commitment and hardiness in public accountants' turnover

Daniel W. Law

The overall purpose of the study is to build upon and add to a turnover model for public accounting. This study examines two components of organizational commitment, affective and…

Implementing integration of ISO 9001 and ISO 14001 for construction

S.X. Zeng, P. Tian, Jonathan J. Shi

The aim of this study is to evaluate implementation of an integrated management system (IMS) based ISO 9001 and ISO 14001 standards for construction firms.

E‐commerce impact: emerging technology – electronic auditing

Junaid M. Shaikh

We expect an explosive application of these technologies to take place when they become mature and may further assist auditors in improving the quality of their work. How to use…

Individual learning and organization culture in learning organizations: Five star hotels in Antalya region of Turkey

A. Akin Aksu, Bahattin Özdemir

To investigate nine organizational dimensions that enable individual learning in hotel establishments and to note interests of tourism professionals to the learning of…