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Article
Publication date: 1 March 1999

K.H. Spencer Pickett

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of…

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Details

Management Decision, vol. 37 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 June 1998

K.H. Spencer Pickett

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of…

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Details

Managerial Auditing Journal, vol. 13 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 April 2002

J.M.P. Venter and R. du Bruyn

Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance…

Abstract

Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance review is the process through which assurance is obtained that the internal auditing department’s work is done in accordance with the Standards for the Professional Practice of Internal Auditing. This study examines the current practices of quality assurance review in South Africa. Although not all organisations surveyed do perform internal auditing quality assurance reviews, the organisations that do, benefit from them. Various methods are used in practice to perform internal and external quality assurance reviews. This study provides information on the processes and procedures used in quality assurance review programmes.

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Article
Publication date: 5 September 2016

Aviv Kidron, Yuval Ofek and Herztel Cohen

The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental…

Abstract

Purpose

The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it.

Design/methodology/approach

The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic.

Findings

This paper develops an innovative model that describes the factors leading to auditees’ change readiness after undergoing internal audit processes. The independent variable is audit information quality and the dependent variable, organisational change. Auditees’ perceptions is the mediator variable, and accessibility to audit information is the moderator variable.

Practical implications

The proposed model suggests the advantages that can be gained by audit-related services, which in turn will add value to the organisation. The relationships between the variables inform practitioners on how to support effective audits as a means of increasing performance and influencing organisational change.

Originality/value

As the paper offers an innovative model, it may open up new research areas in internal auditing that can be studied by using both qualitative and quantitative methods.

Details

Managerial Auditing Journal, vol. 31 no. 8/9
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 6 April 2020

Michael Calnan

Abstract

Details

Health Policy, Power and Politics: Sociological Insights
Type: Book
ISBN: 978-1-83909-394-4

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Book part
Publication date: 10 June 2014

Abstract

Details

Practical and Theoretical Implications of Successfully Doing Difference in Organizations
Type: Book
ISBN: 978-1-78350-678-1

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Book part
Publication date: 13 November 2019

Vida Česnuitytė and Gerardo Meil

Abstract

Details

Families in Economically Hard Times
Type: Book
ISBN: 978-1-83909-071-4

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Book part
Publication date: 14 December 2016

Abstract

Details

Emotions, Decision-Making, Conflict and Cooperation
Type: Book
ISBN: 978-1-78635-032-9

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Article
Publication date: 16 April 2018

Mona N. Shah and Anand Prakash

The purpose of this paper is to develop a model for generic competencies based on lifecycle orientation of projects to support infrastructure managers (IMs) in India.

Abstract

Purpose

The purpose of this paper is to develop a model for generic competencies based on lifecycle orientation of projects to support infrastructure managers (IMs) in India.

Design/methodology/approach

This study has reviewed literature on competency theories and their advancement of knowledge in management, construction and engineering projects. This study has applied exploratory factor analysis (EFA) to structure generic competencies founded on infrastructure practices in India. Further this study has applied confirmatory factor analysis (CFA) to test for confirmation on emerged dimensionality of the competence construct for IMs in India.

Findings

Using data collected from 175 usable questionnaires of managers serving in infrastructure firms in India for EFA followed by CFA, six generic competencies have been established in the domains of strategic, analytical, personal, managerial, professional and leadership dimensions significantly impacting competent performance.

Research limitations/implications

This study has applied plausibility sampling and it presents only generic competencies for executives working in the infrastructure sector alone.

Practical implications

Due to the growth in number of executives to be employed in infrastructure firms in India, academic institutions in this subcontinent have gained momentum in offering programmes covering the field of infrastructure management. These institutions are believed to be covering domains of strategic, analytical, personal, managerial, professional and leadership dimensions for assuring competent performance of IMs in India.

Social implications

Attention to these generic competencies can help IMs to contribute towards better performance, academic institutions to design curriculum, recruiters to acquire talent and executives to advance professionally.

Originality/value

Extant academic studies relating to generic competencies are available mostly in project and construction domains. There is a paucity of such academic studies in the domain of infrastructure.

Details

International Journal of Managing Projects in Business, vol. 11 no. 2
Type: Research Article
ISSN: 1753-8378

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Book part
Publication date: 8 February 2016

June Carbone and Naomi Cahn

This paper explores the relationship between feminist theory and rising economic inequality. It shows how greater inequality reflects the valorization of the…

Abstract

This paper explores the relationship between feminist theory and rising economic inequality. It shows how greater inequality reflects the valorization of the stereotypically male qualities of competition and hierarchy, producing a greater concentration of wealth among a small number of men at the top, shortchanging men more than women through the rest of the economy, and altering the way that men and women match up to each other in the creation of families. By creating a framework for further research on the relationship between the norms of the top and the disadvantages of everyone else in more unequal societies, the paper provides a basis for feminists to develop a new theory of social power.

The paper demonstrates how the development of winner-take-all income hierarchies, the political devaluation of families and communities, and the terms of the family values debate diminish equality and community. The paper addresses how to understand these developments as they affect both the structure of society and the allocation of power within our families in ways that link to the historic concerns of feminist theory. It accordingly ends by asking the “woman question” in a new way: one that revisits the stereotypically masculine and feminine and asks how they connect to hierarchy, one that considers whether the inclusion of women changes institutional cultures in predictable ways, and one that wonders whether the values that today are associated with more women than men offer a basis for the reconstruction of society more generally.

Details

Special Issue: Feminist Legal Theory
Type: Book
ISBN: 978-1-78560-782-0

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