search query: @author O'Donnell, E. / total: 6
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| Author: | Kopp, L.S. O'Donnell, E. |
| Title: | The influence of a business-process focus on category knowledge and internal control evaluation |
| Journal: | Accounting, Organizations and Society
2003 : JUL, VOL. 30:5, p. 423-434 |
| Index terms: | Internal control Training |
| Language: | eng |
| Abstract: | This article studies whether organizing information about internal controls around business processes instead of control objectives produces greater category knowledge during training and improves decision performance during internal control evaluation. The authors find that the process focus may be a more effective framework for organizing internal control evaluation tasks. |
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