This paper analyses the effect of the perceived advantages and disadvantages of entrepreneurship surrounding the starting of a new business and it is based on the Theory of Reasoned Action. The sample contains 274 students of the Faculty of Business and Economics (University of Cantabria). A...

Purpose – The objective of this paper is to provide a global perspective of the operational risk (OR) management framework from an internal audit viewpoint. Design/methodology/approach – This paper describes the new role of the internal audit function in reviewing the OR framework. Findings...

This study examines the factors that influence the effectiveness of customer loyalty programmes to cause a change in consumers' behaviour in retailing services. In particular, three explanatory variables are analysed: the quality of service offered to the customer, her/his trust in the company,...