The small and medium enterprise (SME) sector is receiving increasing recognition and, as part of this, its human resources needs is a comparatively neglected area. This study of 300 companies consisted of a comprehensive investigation of all aspects of human resources. The focus here is on the...

Purpose – To determine if the anticipation of an initial audit affects an individual's accuracy in preparing vouchers – an accounting task – in a business environment. Design/methodology/approach – A laboratory setting was chosen to maintain greater control over the variables influencing...

Purpose – To provide a framework for an objective “scorecard” for performance of academic administrators. Design/methodology/approach – Literature reviews show that business organizations, as well as academic institutions, are fundamentally rethinking their strategies and operations...

Accounting has become the most intellectually challenging area in the field of management,and the most turbulent one. All these new accounting theories aim at turning the accountingdata into information for management decision-making