Purpose The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach The methodological design/approach was constructed by combining specific aspects of widely known management...

Purpose – The purpose of this paper is to examine the relevance of asset composition of a firm (tangible versus intangible properties), when evaluating its financial health. The paper argues that relevance of any asset is a function of how effectively it is used. Design/methodology/approach...

This paper proposes methodological procedures to be used by the accounting, organizational and managerial researchers and executives to ascertain the criticality of the variables and the processes in the measurement of management control system. We have restricted the validation of proposed...