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@article{48181, author = {Píchová, Romana and Raušer, Daniel}, article_location = {Pardubice}, article_number = {3}, keywords = {Small and Medium - size Enterprises (SME); Management Audit; Systemic Approach; Objective of Manafement Audit; Implementation of Management Audit; Proposals an Measures; Feedback}, language = {eng}, issn = {1211-555X}, journal = {SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE, Series D}, title = {Principle of using systemic approach to management audit implementation by small and medium - sized enterprises}, volume = {26}, year = {2018} }
TY - JOUR ID - 48181 AU - Píchová, Romana - Raušer, Daniel PY - 2018 TI - Principle of using systemic approach to management audit implementation by small and medium - sized enterprises JF - SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE, Series D VL - 26 IS - 3 SP - 209-220 EP - 209-220 PB - University of Pardubice SN - 1211555X KW - Small and Medium - size Enterprises (SME) KW - Management Audit KW - Systemic Approach KW - Objective of Manafement Audit KW - Implementation of Management Audit KW - Proposals an Measures KW - Feedback N2 - In connection with their earlier contributions, addressing the issue of systemic approach to implementing management audit with regard to small and medium - size enterprises, the authors intend to further pursue their effort and interest in this specific area of research with the following paper. Its main objectives are to introduce own comprehensive concept, whitch involves the use of a systemic approach and is expressed in the form of a specific model of "Systemic approach to management audit", and to propose both standardized and purposeful procedures related to such audit. In order to develop the concept, a questionnaire survey was conducted among a number of managers of small and medium - sized enterprises in the Czech Republic, along with structured interviews with auditors carrying out management audits in their professional practice as well. Based on their research, the authors found that the examined enterprises tend to perform management audits only on rare occasions and without using any systemic approach or particular procedures. This is mainly due to an basence of time schedules or lists of individual activities that are required in the audits according to a precisely and previously specified orfer, as suggested in this paper. ER -
PÍCHOVÁ, Romana a Daniel RAUŠER. Principle of using systemic approach to management audit implementation by small and medium - sized enterprises. \textit{SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE, Series D}. Pardubice: University of Pardubice, roč.~26, č.~3, s.~209-220. ISSN~1211-555X. 2018.
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