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Contemporary Accounting Research, Volume 43, Issue 2, Page 1008-1033, Summer 2026.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
Empirical modelling for participative business process reengineering [PDF]
The purpose of this thesis is to introduce a new broad approach to computing - Empirical Modelling (EM) - and to propose a way of applying this approach for system development so as to avoid the limitations of conventional approaches and integrate ...
Chen, Yih-Chang
core
Goal-driven business process modeling and reengineering
, 2004 Business process modeling (BPM) is crucial to enterprise performance, which provides a common understanding of the enterprise and a basis for reengineering process.
Feng GQ(冯国奇), Wang CE(王成恩)
core
REENGINEERING BUSINESS PROCESSES AS A WAY OF IMPROVING BUSINESS
Scientific Bulletin of Mukachevo State University. Series “Economics”, 2018 Continuous increase of competitive pressure, shortening of technologies’ life cycle, the emergence of new products and services, aggressive interference of IT into the organizations operation and development mechanism, encourages business structures to permanently redesign existing business processes and their managing approaches through reengineering.
Angela Lyzanets, Solomiya Roman
openaire +2 more sources
General Considerations on Organizational Change Through Reengineering [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 Through this article I intend to discuss as much as possible the concepts of restructuring and redesign in the companies. The objectives pursued by them regarding the increase of efficiency and profitability underlie the conceptual restructuring managers
Vasciuc (Săndulescu) Cristina Gabriela
doaj
Business Process Reengineering as the Current Best Methodology for Improving the Business Process
Journal of ICT in Education, 2019 Currently, most companies or organizations can select a number of methodologies to improve their business processes, which include Six Sigma, Lean Thinking, Lean Six Sigma, Business Process Reengineering, Total Quality Management, Kaizen and Poka-Yoka ...
Zuraida Zaini, Aslina Saad
doaj +1 more source
Generic Process Transformation Model: Transition to Process-based Organization [PDF]
The competitive global market climate of the new millennium has raised awareness of business processes as the most important management paradigm (Levi, 2002).
Tomislav Hernaus
core
In an organization, to achieve the goals, vision, and mission, there will be processes that support them. The Department of Informatics at the University of Muhammadiyah Malang (UMM) has processes that support the organization's goals, vision, and ...
Suharso, Wildan +2 more
core +1 more source
The change initiative diamond : a framework to balance business process redesign with other change initiatives [PDF]
, 1996 In many organisations radical change towards a process orientation, often termed Business Process Redesign/Re-engineering (BPR), is being undertaken with the aim of achieving very significant improvements in performance. Often scholars and consultants
Braganza, Ashley +2 more
core
REENGINEERING PROSES BISNIS : TINJAUAN KONSEPTUAL DAN METODOLOGI
Jurnal Manajemen dan Wirausaha, 1999 Business process reengineering is fundamental rethinking and radical redesign of an organization's business processes that leads the organization to achieve dramatic improvement in business performance.
Lena Ellitan
doaj