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This paper discusses how the European Union is catching up with US anti‐trust legislation. With the collapse of Enron and the name of Sherron Watkins joining Jeffrey Wigand on a small list of notorious whistleblowers, the third millennium is kicking off to a great start in this era of...
The purpose of this study is to investigate the ethics of whistleblowing in Chinese society. A framework is suggested to explain whistleblowing behaviour in terms of the individual’s locus of control and subjective judgement regarding the intention of whistleblowing. Hypotheses derived from...
Given the fact that the effectiveness of safety management systems (SMS) have reached a no‐improvement plateau in most organisations in Hong Kong, those involved in SMS would agree that change is needed to give safety a continuous improvement momentum. The concepts, principles, tools and...
Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors‐general may pose problems for their independence. This paper...
Companies operate in a highly competitive climate and offer a wide variety of new products and services to both individuals and business firms. Today, companies find themselves facing more aggressive competition, uncertain market conditions, and unlimited opportunities. Managers and marketers...
This paper examines the importance of quality management for Yemen, a developing country, in the light of challenges introduced by recent changes in levels of protection from international competition previously enjoyed by Yemeni companies. The current state of quality practices in Yemeni...
The inadequacies of conventional management accounting (MA) systems increase the need of up‐to‐date MA information. However, critical non‐financial success factors are emerging in highly competitive technologically advanced business organisations, especially in the service sector with its...
In this paper, we first present the conceptual framework for the customer satisfaction‐oriented evaluation of process improvements that is embedded in an improvement cycle. The basic feature of the evaluation model is the relationship between the overall customer satisfaction value of a company...
This paper reports the results of a postal questionnaire survey of UK primary stakeholders, members of the Institutional Fund Managers Association, as to the definition of the expectations gap, its constituents, and the extent to which the expectations gap might be narrowed by audit regulation....
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