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Evaluation of the effectiveness of internal audit in Greek hotel business

Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 19-34

There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...

Persistent link: https://www.econbiz.de/10009958069

Internacionalización y control interorganizativo : revisión teórica y propuestas de investigación

Araújo Pinzón, P.; Sánchez Vázquez, J. M.; Vélez … - In: Investigaciones europeas de Dirección y Economía de … 16 (2010) 1, pp. 165-180

Export channel management has gained a greater relevance as one of the challenges related to internationalization processes. Analyzing the conclusions of the articles that have studied the control systems role in the context of the interorganizational relationships (Interoganisational Control,...

Persistent link: https://www.econbiz.de/10009958303

La certificación ISO 9000 en el sector industrial del mueble : evidencias sobre la cultura de calidad total y las ventajas que la caracterizan

Marín Vinuesa, L. M.; Gimeno Zuera, J. - In: Investigaciones europeas de Dirección y Economía de … 16 (2010) 1, pp. 77-101

This study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the...

Persistent link: https://www.econbiz.de/10009958307

Earnings benchmarks en le sector hotelero : decisiones basadas en variables financieras y reales

Parte Esteban, Laura; Such Devesa, Maria Jesús - In: Investigaciones europeas de Dirección y Economía de … 17 (2011) 1, pp. 113-135

This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and...

Persistent link: https://www.econbiz.de/10009958331

The impact of business intelligence tools on performance : a user satisfaction paradox?

Wieder, Bernhard; Ossimitz, Maria-Luise; Chamoni, Peter - In: International journal of economic sciences and applied … 5 (2012) 3, pp. 7-32

While Business Intelligence (BI) initiatives have been a top-priority of CIOs around the world for several years, accounting for billions of USD of IT investments per annum (IDC), academic research on the actual bene fits derived from BI tools and the drivers of these bene fits remain sparse....

Persistent link: https://www.econbiz.de/10010097641

The balanced scorecard, alphabet of the modern management : from concept to implement

Kootanaee, Akbar Javadian; Kootanaee, Hamidreza Javadian; … - In: Advances in management & applied economics 3 (2013) 1, pp. 47-60

The balanced scorecard is one of the most successful, endurable management concepts in recent years. The balanced scorecard is a performance measurement tool developed in 1992 by Harvard Business School professor Robert S. Kaplan and management consultant David P. Norton. Kaplan and Norton's...

Persistent link: https://www.econbiz.de/10010097685

Analytical evaluation of cost elements and their influence on productivity of manufacturing firms

Effiong, Sunday Asuquo; Oti, Peter A. - In: Journal of finance and investment analysis 1 (2012) 3, pp. 171-180

This study aimed at establishing the degree of influence of cost elements on the productivity of manufacturing companies. The study made used of a survey research design method and data were obtained through questionnaire and analyzed with the Ordinary Least Square (OLS) method. The study...

Persistent link: https://www.econbiz.de/10010079562

Joint audit and accuracy of the auditor's report : an empirical study

Baldauf, Julia; Steckel, Rudolf - In: International journal of economic sciences and applied … 5 (2012) 2, pp. 7-42

This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of auditor consensus in the auditor’s report. We...

Persistent link: https://www.econbiz.de/10010039592

Oil spillage cost, gas flaring cost and life expectancy rate of the Niger Delta people of Nigeria

Effiong, Sunday A.; Oti, Peter A. - In: Advances in management & applied economics 2 (2012) 2, pp. 211-228

Delta people of Nigeria. It was intended to survey the life threatening impacts of lost revenue occasioned by oil spillage … and gas flaring activities of the Oil and Gas companies operating in the Niger Delta region of Nigeria between 1979 and …, oil spillage cost and gas flaring cost were obtained from NNPC, the oil and gas companies and the Central Bank of Nigeria …

Persistent link: https://www.econbiz.de/10010009058

Intellectual capital efficiency : evidence from Bangladesh

Rahman, Sheehan; Ahmend, Jashim Uddin - In: Advances in management & applied economics 2 (2012) 2, pp. 109-146

The study investigates associations, first, between a firm's intellectual capital and market value, and second, between a firm's intellectual capital and financial performance in the context of Bangladeshi companies selected from three different industries - banking, textiles, and...

Persistent link: https://www.econbiz.de/10010009062