Auditor professional performance and the mentor relationship within the public accounting firm

Article Abstract:

Many companies looking to improve the management of their employees' career development have introduced formal mentoring programmes. Some research indicates that such programmes have been successful, while other research suggests that mentoring relationships do not transfer well to a formal environment. It is clear that both formal and informal programmes are seen as being linked to career development, but that the informal approach is more successful in assisting personal development.

Research, Training, Mentors, Mentoring, Auditors

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Cost management system: an operational overview

Article Abstract:

A cost management system needs determination from the company's top management, involvement of its workers at all levels and the adoption of a self-perpetuating system of improvement to enhance value added activities and lessen non-value added activities. The goal can be attained by starting with activity base costing and a comprehensive system that will include activity-based management, total quality management, just-in time system and process improvement.

Financial Management, Methods, Management, Costs, Industrial, Industrial costs

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The making and remaking of organization context: duality and the institutionalization process

Article Abstract:

The authors advocate a broader focus for institutional theory-based accounting practices research to foster a more comprehensive perspective of how accounting is influenced by institutional practices. Discussion includes political and socio-economic contexts.

Influence, Comparative analysis, Organizational behavior, Methodology, Research methods, Accounting procedures, Organizational behaviour

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