Although excessive transparency and accountability demands can have a counterproductive effect on organisational performance (Bovens 2005), longstanding hierarchical accountability structures to ensure financial conformance in English local government continue to endure. Interestingly however,...

Purpose – To provide evidence on the establishment of the internal audit function in the higher education institutions in Malaysia and also to obtain the perceptions of the management of the higher education institutions towards the role and scope of the internal audit....

This study is conducted to identify which attributes that are considered important by accounting students of University of Malaya and International Islamic University of Malaysia in the job selection process. The questionnaires which lists the attributes of public accounting firms are...

Purpose – The purpose of this paper is to discuss the ways in which organisations embedding key performance indicators (KPIs) as part of their organisational activities. Specifically this paper shows the role of cultural change programme in enabling the implementation of KPIs in the context of...