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Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit…

The gravity model is frequently used to analyse bilateral trade statistics. In the paper we will identify, exclusively for Romania, the significant factors of influence on bilateral trade flows. As factors, we will consider the clasical gravity variables and some suplimentary dummy variables. Also, we…

The most common indicators for measuring the countries´ economic level are the macroeconomic aggregates such as the per capita Gross National Product or Gross National Income. Though they reflect the creation of added value, their drawback is that they do not include aspects such as…

As knowledge management (KM) is considered  a multifaceted discipline in Malaysia, KM is still evolving. In fact, the transformation in the Malaysian government's agenda on the Knowledge-economy has been reflected in the development of the Knowledge-based Economy Master Plan in the year 2001. From the…

The concept of user of organizational information system (OIS), contrary to the general thinking among both practitioners and researchers, is problematic. This work therefore seeks to set this concept by referring to literature in OIS. The authors have proposed a theoretical framework that models the…

The CIO is a relatively new executive management role that is considered to be on par with other “C” suite of executives– the CIO taking responsibility for a firm’s information technology (IT) capabilities in supporting organisational requirements. Executive management positions tend to embody four types…

E-Learning as an advanced form of learning supported by various technological principles and tools became a point of interest of both academicians and practitioners several years ago. Current literature contains mostly successful stories of its utilization in the business environment highlighting processes and decisions which…

Corporate governance seeks to ensure a fair return on the investment and it also establishes incentives and procedures that meet the interests of shareholders while respecting other stakeholders’ interests in the organization. Corporate governance has become one of the hottest topics of discussion in the…

The growth of information technology (IT) and trend of e-business transform the business and shifts the business focus from the production into integrated operations. As the impact, enterprises have to adjust themselves by implementing IT systems in their businesses, including develop an integrated application infrastructure…

Implementing the concepts of Lean and Six Sigma is very common for manufacturing companies. Lately, the service industry started to embrace those concepts. In this case, we study the experience of a software service provider, ITWorx, and how they implemented Lean and six sigma to…