Purpose This paper aims to review prior management accounting research founded upon
family businesses. It presents the status quo, uncovers gaps in existing literature and …

The purpose of this article is to establish a framework with its related measures for the
development of a balanced scorecard (BSC) for auditing firms. A BSC was developed …

The practice of 5S principles in manufacturing small and medium enterprises (SMEs) has
been widely discussed in scientific studies related to the critical success factors (CSFs) and …

Industry 4.0, the fourth industrial revolution, focuses on intelligent and smart manufacturing.
This article investigates a smart design performance measurement approach, which can be …

Purpose The purpose of this research is to examine how the implementation of a balanced
scorecard (BSC) affects business outcomes in both information technology (IT) and non-IT …

To improve performance, higher education institutions (HEIs) have attempted to formulate
performance measurement system (PMS) policy and information technology (IT) …

This study sets out to establish the effect of resource allocation as a strategy implementation
practice on performance of Audit firms in Nairobi City County, Kenya. The research adopted …

Many traditional approaches of accounting and auditing assessment have been transformed
by the growth of audit technology. This study aimed to identify key factors driving auditors' …

Background–Over the years, management control has become an agenda in the research
field, and new frameworks have been developed to study organizational control and …

The relationship between auditor competency and the use of digital audit has been
recognized as a potential factor that could enhance audit evaluation and enhance auditor …