There have been many criticisms of the Sarbanes-Oxley (SOX) Act passed in July of 2002 to correct business accountability and performance practices. The act has a major emphasis on accounting and its practices. This paper attempts a response to these criticisms by investigating changes in...

The Taiwan Quality Indicator Project (TQIP) is a quality management program that measures and monitors the healthcare quality of hospitals in Taiwan. This paper examines the impact of TQIP participation on hospital productivity growth with the application of the Malmquist productivity change...

The February 2002 issue of Omega contains an article by M.N. Nickel and M.C. Rodriguez which reviews and evaluates research dealing with what is called the "Bowman Paradox" in the literature of strategic management. Using accounting reports from business firms this paradox arises from the...