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Quality management in forensic accounting
Dissertation (MBA)--University of Pretoria, 2004.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613499534868480 |
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| access_status_str | Open Access |
| author2 | Aspinall, J. |
| author_browse | Aspinall, J. |
| author_facet | Aspinall, J. |
| collection | Thesis |
| dc_rights_str_mv | © 2002 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria |
| description | Dissertation (MBA)--University of Pretoria, 2004. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/28494 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:37:07.296Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/28494 Quality management in forensic accounting Aspinall, J. upetd@up.ac.za Oberholzer, Corne UCTD Total quality management (TQM) Forensic accounting Dissertation (MBA)--University of Pretoria, 2004. The discipline of forensic accounting in South Africa suffers from a lack of professional standards and regulation. The hypothesis of the study is that this has contributed to poor quality of service delivery and, consequently, a lack of credibility. The purpose of the research was to test the hypothesis, identify the drivers of quality, and develop a model for the management of service quality in a forensic practice. Empirical research confirmed the hypothesis. The proposed quality model incorporates the research results and best practice in quality management in professional services firms. A strategy is suggested for the implementation and integration of the model, using a broad Total Quality Management framework. Macro-environmental forces, such as regulatory, public and legal pressure on the auditing profession, to assume responsibility for fraud detection in financial reporting, are discussed. The need for a tailored regulatory framework for the discipline in South Africa is emphasised. Gordon Institute of Business Science (GIBS) MBA Unrestricted 2013-09-07T13:37:44Z 2003-10-07 2013-09-07T13:37:44Z 2002-11-09 2004-10-07 2003-10-07 Dissertation Oberholzer, C 2004-10-07, Quality management in forensic accounting, MBA Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/28494> G10/164/ag http://hdl.handle.net/2263/28494 http://upetd.up.ac.za/thesis/available/etd-10072003-113621/ © 2002 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria application/pdf University of Pretoria |
| spellingShingle | UCTD Total quality management (TQM) Forensic accounting Quality management in forensic accounting |
| title | Quality management in forensic accounting |
| title_full | Quality management in forensic accounting |
| title_fullStr | Quality management in forensic accounting |
| title_full_unstemmed | Quality management in forensic accounting |
| title_short | Quality management in forensic accounting |
| title_sort | quality management in forensic accounting |
| topic | UCTD Total quality management (TQM) Forensic accounting |
| url | http://hdl.handle.net/2263/28494 http://upetd.up.ac.za/thesis/available/etd-10072003-113621/ |