Results 51 to 60 of about 46,895 (212)

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Экономическая сущность реинжиниринга бизнес-процессов предприятия [PDF]

open access: yes, 2012
В статье раскрывается сущность и эволюция понятия «реинжиниринг бизнес-процессов». Реинжиниринг бизнес-процессов рассматривается как система коренных преобразований бизнес-процессов, способствующих выходу предприятий из кризиса, их ускоренной адаптации к
Костенко, Анна Александровна
core  

Re-reengineering the dream: agility as competitive adaptability [PDF]

open access: yes, 2014
Organizational adaptation and transformative change management in technology-based organizations is explored in the context of collaborative alliances.
Allan F. McLay
core   +1 more source

Examining the financial and commercial literacy of Australian Indigenous small business owners

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 667-690, March 2025.
Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble   +5 more
wiley   +1 more source

Методологічні засади моделювання бізнес-процесів як складової їх реінжинірингу в діяльності промислових підприємств [PDF]

open access: yes, 2015
У статті досліджено методологічні засади моделювання бізнес-процесів як складової реінжинірингу в господарській діяльності, а також напрями теорії самоорганізації складних систем.
Лепейко, Т.І.
core  

How do collective identities influence sector‐wide digital transformations? Insights from the European cooperative sector

open access: yesEuropean Management Review, EarlyView.
Abstract This paper applies the multilevel perspective (MLP) theory to investigate how collective identities influence sector‐wide digital transformations, focusing on the cooperative sector in Europe. By employing a wide mix of primary and secondary data from platform and incumbent cooperatives, our analysis showed that collective identities ...
Paolo Gerli, Luca Mora
wiley   +1 more source

Realizing the unexpected: How cospecialization supports the serendipity journey in SMEs' digital transformation

open access: yesEuropean Management Review, EarlyView.
Abstract Although innovation is often portrayed as arising deterministically from deliberate strategy and calculated decisions, many significant breakthroughs emerge not from planning but serendipitously. Building on this insight, this paper bridges the literatures on dynamic capabilities and serendipity to examine how SMEs realize serendipitous value ...
Marco Balzano   +2 more
wiley   +1 more source

IMPROVEMENTS OF THE BUSINESS PROCESS

open access: yesScientific Papers Animal Science and Biotechnologies, 2023
The purpose is to analyze current process improvement approaches. Decision makers can be altered to both the success factors and causes of failure of different process improvement approaches, and help assure practical effectiveness of process improvement
R. CURETEANU
doaj  

Measuring Process Modelling Success [PDF]

open access: yes, 2002
Process-modelling has seen widespread acceptance, par ticularly on large IT-enabled Business Process Reengineering projects. It is applied, as a process design and management technique, across all life-cycle phases of a system.
Bandara, Wasana   +2 more
core   +2 more sources

How Change Recipients Become Rivals: Legitimacy Dynamics and ‘Cooptive Rejection’ in Organizational Change

open access: yesJournal of Management Studies, EarlyView.
Abstract Our study challenges a commonly held assumption in the legitimacy and organizational change literatures: that the legitimacy of a change project is closely tied to, and dependent upon, the legitimacy of the change agent promoting it. Drawing on an in‐depth, three‐and‐a‐half‐year qualitative study of a major transformation within a French ...
Alaric Bourgoin   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy