The recent National Labor Relations Board ruling upholding the Electromation decision has further clouded the legal status of a significant number of employee participation committees and programs implemented by industry in its effort to improve productivity, quality and competitiveness....

Abstract Restructuring events, such as downsizing, can either halt a downward spiral in corporate performance or perpetuate that downward spiral (Lindsley, Brass and Thomas 1995). This dual nature of downsizing is reflected in the mixed results found by prior researchers. We recognize the dual...

Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development, and retention of auditors and managers trained in internal auditing. This study attempted to ascertain salient...

In an effort to restore investor confidence in the wake of recent financial reporting scandals, the Sarbanes-Oxley Act of 2002 mandates that audit committees be fully independent and have at least one financial expert. The SEC adopted rules implementing these Sarbanes-Oxley provisions. This...

Traditional, single time-period models of quality cost expenditures assume static conditions and ignore the impact of the learning curve effect on a firmÕs product quality, and that of quality improvement efforts by the competitors. In this paper we incorporate both factors in a dynamic model...

This research seeks to determine the extent and direction of computerization of records systems in businesses with identifiable records departments. The data collection methodology was on-site interviews and inspection of facilities in ten businesses selected from cities with populations of more...

It has been argued that the social and informational cues within the work environment need to be investigated to better understand and identify a nomological network underlying the psychological contract construct. This study is one of the first to investigate how employees may use social and...

Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most firms in the United States. The objective of this paper is to provide a cost-effective lobbying strategy for small and medium-size firms. It includes a brief discussion of the...

The primary purpose of this paper is to investigate the healthcare organization’s intention to use radio frequency identification (RFID) technology for improving efficiency. This paper also intends to identify various factors that influence the adoption of RFID in the healthcare organization....

This article uses Geert HofstedeÕs taxonomy of workrelated cultural values to examine the relationship between international cultural diversity and the practice of management accounting. The discussion is presented in two parts. First, is a discussion of the relationship between international...