Maier, Florentine; Brandl, Julia - In: BuR - Business Research 1 (2008) 1, pp. 78-92
: Evaluative practices, audits, managerial accounting, institutional theory, organizations, diffu-
sion, institutionalization … number of management practices usually
considered as separate. Examples for evaluative
practices include audits, the “check … the adoption of audits in Saudi Arabia
(Al-Twaijry, Brierley and Gwilliam 2003) finds that
internal auditors have …