Purpose – The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline. Design/methodology/approach – The approach takes the form...

Purpose – This paper seeks to study the changing role of training and development over a seven‐year period. Design/methodology/approach – Quantitative analysis; comparative analysis of 763 training and development/HRD job advertisements featured over a seven month‐period in 1996‐1997...

This paper examines the impact of the monetary policy of the United States, using the interest rate as instrument, on unemployment and inflation rates of Puerto Rico: an economy with special features. We discuss a theoretical model that support the construction of a VAR system defined by the...

Purpose – The aim of the paper is to analyze the rationale and the development of a measure that can be used in assessing managerial awareness and understanding of the concept of total quality management (TQM) within organizations. Design/methodology/approach – A total of nine “soft”...

Purpose – The purpose of this paper is to present a conceptual framework for merging the strategic management process, the managerial decision‐making process and the six‐sigma process into a single, unified decision model. Design/methodology/approach – The methodology involves each of...

Purpose – The purpose of this paper is to show how consumer researchers have used experimental design of ideas to understand emotions. Design/methodology/approach – The approach was “quali‐quant,” mixing the insights of qualitative research with the numerical rigor of quantitative...

Purpose – The purpose of this research is to provide a new loss function‐based risk assessment method so the likelihood and consequence resulting from the failure of a manufacturing or environmental system can be evaluated simultaneously. Design/methodology/approach – Instead of using risk...

Purpose – To highlight a few critical issues related to indicators that are used to compare organizational practices. Design/methodology/approach – The approach is as follows: to compare the efficacy of qualitative and quantitative indicators; objectivity in identification of processes and...