Search Results - subject:"CONTROL SYSTEM"

Making sense of the internal audit function : toward internal controls integration and organizational learning

Cantù, Elena; Langella, Cecilia; Vannini, Ilaria Elisa - In: Financial accountability and management 41 (2025) 2, pp. 262-273

Persistent link: https://www.econbiz.de/10015372898

Sustainability strategy and financial performance in SMEs : on the role of sustainability management control systems

Hasu, Emmi; Saunila, Minna; Ukko, Juhani - In: Corporate social responsibility and environmental management 32 (2025) 4, pp. 4819-4834

Persistent link: https://www.econbiz.de/10015455753

Identifying accounting control issues from online employee reviews

Huang, Lukui; Abrahams, Alan; Juthamon Sithipolvanichgul; … - In: Data science and management : DSM 8 (2025) 3, pp. 248-256

This paper presents and describes an approach to generate innovative labeled datasets that enable automated text classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating supplementary monitoring for auditors and management. Employees,...

Persistent link: https://www.econbiz.de/10015550256

Exploring the intersection of management control systems and gender equality : an integrative literature review

Hosoda, Masahiro; Toyosaki, Hitomi - In: Corporate governance : international journal of … 25 (2025) 5, pp. 1096-1113

Persistent link: https://www.econbiz.de/10015422427

Design thinking framework toward management control system in environmental dynamism : an innovation perspective

Verma, Pratima; Kumar, Vimal; Daim, Tugrul U.; Sharma, … - In: IEEE transactions on engineering management : EM ; a … 71 (2024), pp. 4955-4970

Persistent link: https://www.econbiz.de/10015408037

Influence of information technology on internal control systems in tertiary institutions in Osun State, Nigeria

Adebayo, Aderemi Olalere; Obisesan, Samuel Oladele; … - In: Malaysian management journal : MMJ 28 (2024), pp. 99-118

Persistent link: https://www.econbiz.de/10015271698

Examining the impact of international financial reporting standards adoption on financial reporting quality of multinational companies

Johri, Amar - In: International Journal of Financial Studies : open … 12 (2024) 4, pp. 1-23

internal control system (ICS) on the relationship between IFRSs and FRQ. The data collection involves a survey using a …

Persistent link: https://www.econbiz.de/10015338210

Navigating uncertainties : a tri-factorial evaluation of risk management adoption in MSMEs

Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad; … - In: Cogent business & management 11 (2024) 1, pp. 1-18

The study explores the implementation of risk management in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with the objective of enhancing their adoption and fostering sustainable business practices. Despite the overarching goal, many MSMEs in Indonesia still lag in the...

Persistent link: https://www.econbiz.de/10014533573

Doha metro novel building automation and control system (BACS)

Kalyvas, Marios; McCracken, Andrew - In: Journal of industrial integration and management : … 9 (2024) 4, pp. 571-596

Persistent link: https://www.econbiz.de/10015396384

Unlocking emotional labor: how organizational control systems shape frontline service employees’ emotional labor

Hur, Won-Moo; Park, Hyewon; Chung, June-ho - In: Journal of Service Theory and Practice 34 (2024) 6, pp. 915-940

-based control system (OBCS) and a behavior-based control system (BBCS), trigger work engagement rather than organizational …

Persistent link: https://www.econbiz.de/10015352778