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According to The International Standards on Auditing, the purpose of the auditor in an audit engagement is to express an independent, objective and a professional opinion regarding the accuracy of the financial statements of the companies audited. During his mission, the auditors must also assess…

Today’s knowledge organizations appear to be everywhere around us, but still there is no precise way to express whether an organization is knowledge-based or not or just how much is it knowledge- centered. Qualitative models are not enough anymore, so the purpose of this article…

The on-line social networks or social media facilitated the interactions and the information sharing between the Internet users. The marketers aware of the importance of the word of mouth and recommendation, tried to use the social networks to contact consumers and encourage them to promote…

The objective of this study is to create a harmonised continuous improvement operating model. In this study, the theoretical framework for continuous improvement was established on the basis of topical research in the field. The empirical part of the study, based on the interviews, is…

Sustainable development is a great challenge for societies: in times facing a global recession, financial crisis, climate change, and energy crisis it is increasingly important to follow a long-term strategy for further development to reach sustainability. Corporate social responsibility is a concept whereby companies integrate…

While most banks in the UAE have adopted the Internet in providing various services, the understanding of the user acceptance of e-banking services remains limited. Prior studies on e-banking acceptance have been mainly conducted in the western countries. Given the different population and culture in…

This paper tracks the development of e-government towards the e-government 2.0 concept under the influence of WWW innovations and provides insight in how strategic goals of e-government 2.0 can be achieved in the Web 2.0 era. Although Western countries progress rapidly in achieving more open,…

The researchers analyzed the risk management practices of banking institutions in Malaysia, to examine the impact of risk. The scope and sample of the study were nine commercial banks operating in Malaysia. The results were analyzed using Data Envelopment Analysis, a non-parametric approach, and later…

Sustainable and responsible investments (SRI) are the type of investment which aims to achieve financial returns while performing in terms of extra-financial aspects, such as social, environmental, governance, and ethical objectives. This article is an attempt to deepen the analysis of the SRI value network;…

In Malaysia, microenterprises contribute to almost 80% of the national business establishment. While studies have consistently reported information technology plays an important role in flourishing business operations, the majority of microenterprises in Malaysia still have not utilized the IT to its full capacity. In this…