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Beyond "audit" definition : a framework proposal for integrated management systems

Domingues, Pedro; Sampaio, Paulo; Arezes, P.
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2011 Português
Relevância na Pesquisa
16.65%
Oxford dictionary online defines audit as a ‘systematic review or assessment of something’. This generic definition faces a new reality due to recent management changes focusing management systems integration in organizations. A more suitable definition is provided by management standards stating that an audit is a ‘systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled’. Management systems conformity and efficiency levels assessment facing proposed goals and improvement opportunities identification are among the auditing objectives. Several articles mentioned that a study on auditing integrated management systems (IMS) should consider the historic evolution of sub-systems implementation. Several authors stated that audits have been structured to audit one management system at the time due to the lag time implementation of sub-systems. Hence, auditors have conducted auditing process on a single management system basis, which is, in our days, a narrow approach due to the ever increasing relevance of integrated management systems. ISO19011, released in 2002, was the first standard focused on auditing integrated management system providing “guidelines” to assess quality and environmental integrated system. Last standard revision was based on a more generic approach allowing the auditing of integrated systems with genesis on other standardized sub-systems. Continuous improvement philosophy common to all management systems standards is supported on several compulsory requirements...

Executive characteristics and going concern opinions

Abdel Zaher, Angie
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
26%
Auditors have come under increased scrutiny over the past several years about the growing number of client failures without a warning in the form of a going-concern modified (GCM) audit opinion. Statement on Auditing Standards No. 59 requires auditors to evaluate whether substantial doubt exists on an audit client’s ability to continue as a going concern (AICPA 1988). My dissertation consists of three essays. ^ For the three essays, I empirically investigate issues related to GCM audit opinions and executive characteristics. Specifically, I examine the impact of executive tenure and gender on the issuance of GCM audit opinions. In addition, my dissertation addresses two other unique issues. Given that the Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession, I provide evidence about auditors’ propensities to issue GCM audit opinions in the post-SOX period. Further, I also expand extant research in this area by using multiple outcomes and thus go beyond the traditional use of bankruptcy alone as a tool to evaluate auditors’ GCM opinion. ^ The results indicate that, after controlling for other financial characteristics, GCM audit opinions are significantly more likely for firms that have CFOs with short tenure and/or for firms with a female CFO or CEO. However...

Executive Characteristics and Going Concern Opinions

Abdel Zaher, Angie M
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
Relevância na Pesquisa
26%
Auditors have come under increased scrutiny over the past several years about the growing number of client failures without a warning in the form of a going-concern modified (GCM) audit opinion. Statement on Auditing Standards No. 59 requires auditors to evaluate whether substantial doubt exists on an audit client’s ability to continue as a going concern (AICPA 1988). My dissertation consists of three essays. For the three essays, I empirically investigate issues related to GCM audit opinions and executive characteristics. Specifically, I examine the impact of executive tenure and gender on the issuance of GCM audit opinions. In addition, my dissertation addresses two other unique issues. Given that the Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession, I provide evidence about auditors’ propensities to issue GCM audit opinions in the post-SOX period. Further, I also expand extant research in this area by using multiple outcomes and thus go beyond the traditional use of bankruptcy alone as a tool to evaluate auditors’ GCM opinion. The results indicate that, after controlling for other financial characteristics, GCM audit opinions are significantly more likely for firms that have CFOs with short tenure and/or for firms with a female CFO or CEO. However...

Uruguay : Report on the Observance of Standards and Codes (ROSC), Corporate Governance Country Assessment; Uruguay - Informe sobre el cumplimento de normas y codigos (ROSC) : evaluacion nacional de la gobernanza corporative

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Corporate Governance Assessment (ROSC); Economic & Sector Work
Português
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26%
This report provides an assessment of Uruguay's corporate governance policy framework, enforcement, and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Uruguay. The paper discusses Uruguay's recent advances in financial and economic stability have given rise to an adequate basis for capital markets deepening and growth. However, these initial advances were jeopardized by a series of defaulting securities issuers and the 2002 financial instability episode which led to a perception of high risk and unpredictability of capital markets. The report then identifies several key steps to take in order to set strong corporate governance efficiency in the state owned financial sector. These steps include: improving corporate information, particularly ownership disclosure, related party transactions procedures, and financial reporting; promoting effective and active boards of directors; strengthening institutions, including the securities regulator, and the companies registry; and modernizing securities markets by strengthening intermediation and related regulations.

Romania - Restructuring for EU Integration--The Policy Agenda : Country Economic Memorandum, Volume 1. Summary Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Economic Memorandum; Economic & Sector Work
Português
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This Country Economic Memorandum (CEM) looks at the broad reform program, including institutional, governance, and economic restructuring reforms Romania is pursuing, which are anchored in its process for accession to the European Union (EU). The challenge is to expand integration with the EU more broadly throughout the economy, by relying on market driven mechanisms in a predictable rules-based policy environment, with the state sharply focused on the provision of essential public goods. Implementing the institutional reform agenda is the first priority in the accession-led reform, having the country the largest increase in its share of EU external imports among the Central Eastern European Countries (CEECs), with trade diversification providing a robust foundation for trade expansion. But, to deepen trade integration, Romania would need to broaden its trade performance throughout the economy. On restructuring the enterprise sector, the CEM indicates enterprise reform needs to be accelerated, and budget constraint discipline needs to be extended to the transaction interface between the state and enterprises. As for implementing agricultural transformation...

Zambia - Country Economic Memorandum : Policies for Growth and Diversification, Volume 1. Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Economic Memorandum; Economic & Sector Work
Português
Relevância na Pesquisa
26%
In October 1991 Zambia moved to a multiparty democratic system. In the following years, the government implemented a number of policy and structural reforms, liberalizing exchange and interest rates, simplifying the tariff structure, and removing quantitative restrictions on trade, privatizing most state-owned enterprises, and substantially withdrawing from the agriculture sector. Despite these reforms, economic growth has remained lackluster, and poverty and social conditions have worsened. There are however, hopeful signs that increased growth and poverty reduction are within reach in Zambia. The country's economy has long been tied to the copper industry, whose purchasing power has been in decline for decades. But declining copper prices were not the only reasons Zambia's economic performance declined between 1991 and 2002. Excluding the one-time disruption in real sector activity in 1994-95, real GDP grew at an average annual rate of 3 percent during 1991-2002. The report argues that estimates puts its annual long-term growth potential at about 5 percent...

Zambia - Country Economic Memorandum : Policies for Growth and Diversification, Volume 2. Annexes

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Economic Memorandum; Economic & Sector Work
Português
Relevância na Pesquisa
26%
In October 1991 Zambia moved to a multiparty democratic system. In the following years, the government implemented a number of policy and structural reforms, liberalizing exchange and interest rates, simplifying the tariff structure, and removing quantitative restrictions on trade, privatizing most state-owned enterprises, and substantially withdrawing from the agriculture sector. Despite these reforms, economic growth has remained lackluster, and poverty and social conditions have worsened. There are however, hopeful signs that increased growth and poverty reduction are within reach in Zambia. The country's economy has long been tied to the copper industry, whose purchasing power has been in decline for decades. But declining copper prices were not the only reasons Zambia's economic performance declined between 1991 and 2002. Excluding the one-time disruption in real sector activity in 1994-95, real GDP grew at an average annual rate of 3 percent during 1991-2002. The report argues that estimates puts its annual long-term growth potential at about 5 percent...

Bangladesh : Country Procurement Assessment Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Procurement Assessment (CPAR); Economic & Sector Work
Português
Relevância na Pesquisa
26%
This report examines the evolution of the public procurement regime in Bangladesh, the development of the legal and regulatory framework, the volume and handling of public procurement, overviews the system's procedures and practices, pinpoints areas needing remediation, and makes recommendations for modification. The strategic approach the report recommends is one of gradual improvement to the existing procurement regime by a set of actions that it assesses as feasible and practical. These actions are prioritized from the point of view of the impact they will have on the present regime. Delays are the singe most important problem that can be solved easily, and hence, given the first priority. The quality of procurement is the next, but results will appear slowly. The procurement law is deferred until action on the urgently needed reforms is completed. The report suggests converting the agreed recommendations to a detailed action plan identifying the required resources, sources of funding, specific time frame for each action...

Financial Sector Assessment : Serbia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Financial Sector Assessment Program (FSAP); Economic & Sector Work
Português
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26%
This Financial Sector Assessment presents the Bank's policy recommendations following an analysis of Albania's financial system, currently broadly stable, but with systemic risks which could come to the fore if the rapid pace of credit growth continues. Policies to support financial stability, and development should focus mostly on bank supervision, and the legal framework, while policies to remove impediments to the development of the nascent insurance sector are underway. Not surprisingly, the creation of a supporting legal framework is currently the main issue for capital markets. But monetary policy effectiveness should be strengthened by adjustments to the monetary operation framework, and the establishment of an interest rate bureau. Regarding corporate governance, much remains to be done. The authorities should eliminate discrepancies between the general-purpose financial reporting under the International Financial Reporting Standards (IFRS) and the regulatory reporting. Moreover, macroeconomic imbalances are rooted in structural problems in state- and socially-owned enterprises which account for 50 percent of GDP. Regarding prudential supervision issues...

Tunisia's Global Integration : Second Generation of Reforms to Boost Growth and Employment; Integration Mondiale de la Tunisie : Une Nouvelle Generation de Reformes pour Booster la Croissance et l'Emploi

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: General Economy, Macroeconomics and Growth Study; Economic & Sector Work
Português
Relevância na Pesquisa
26%
This report addresses the following issues: Chapter one takes stock of the integration policies implemented since the early 1970s and assessed their impact on foreign direct investments (FDI), exports and employment. Chapter two looks at today's major challenges in the manufacturing sector and the specific policies needed to address them. Chapter three assesses the entry, business, and trade restrictions in Tunisia's key backbone services sectors (telecommunication, banking, air transport, accounting, auditing, and legal services) using a well-focused regulatory questionnaire. The restrictiveness indices calculated from the regulatory questionnaire are then used to benchmark Tunisia against Organisation for Economic Co-operation and Development (OECD) and some emerging economies and to simulate the impact of various liberalization options on the price of services and the economy via a multi-region general equilibrium model. Finally, chapter four examines the prospect for increasing exports and off shoring of a large number of services for which Tunisia has demonstrated a strong capacity for export in recent years. The significant increase in real incomes in Tunisia is the result of solid gross domestic product (GDP) growth since the mid-1960s (5 percent a year)...

Kazakhstan : Country Economic Memorandum, Getting Competitive, Staying Competitive, The Challenge of Managing Kazakhstan's Oil Boom

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Economic Memorandum; Economic & Sector Work
Português
Relevância na Pesquisa
26%
Kazakhstan has made substantial progress in its economic transition, and faces a potentially bright future thanks to its oil wealth. The challenge is to increase the country's competitiveness, and expand the benefits of growth, while avoiding the economic and social risks typically associated with oil wealth. The overarching theme of the report is how to exploit the strengths of the Kazakhstan economy in the new oil environment, while avoiding the pitfalls that oil income typically brings. The report provides benchmarks for key aspects of competitiveness in Kazakhstan vis a vis Ukraine, Russia, and the eight most recent members of the EU rather than with other rich countries. This is for two reasons: 1) Kazakhstan's strategic objectives are to level with the European Union (EU) over the long run in terms of living and production standards, and levels of productivity and income; and, 2) although oil and gas already represents a large portion of exports, it does not mean the direct impact of oil in Kazakhstan is as large as in, say, Saudi Arabia or Venezuela. The policy agenda needs to formulate detailed policies and public investments. In this regard, interventions in six broad areas must be developed and prioritized. The six areas discussed entail economic policy...

Croatia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26%
Croatia focuses much of its modernization efforts on meeting the requirements for accession to the European Union (EU), which include public financial management (PFM). In this context, the relevance of this Country Financial Accountability Assessment (CFAA) is evident. It assesses the legal framework, institutional capacity, and practices, for the core financial control processes, such as budgeting, treasury, and cash management, accounting, financial reporting, internal control and audit, as well as external audit, and parliamentary oversight. The basic approach of this CFAA has been to compare PFM practices in Croatia, with those promoted by relevant international standards, including also a specific set of indicators of fiduciary risk. The report concludes that the overall fiduciary risk is significant. Most of the weaknesses in the PFM arrangements revolve around inefficiencies in the existing financial accounting, and management systems. Moreover, a specific and serious deficiency identified in this report, is the lack of a sound internal control framework in the Ministry of Finance's (MOF) Public Debt Management Section. The CFAA offers a number of recommendations: a) the Minister of Finance should assign an Assistant Minister to develop...

Tunisia's Global Integration : A Second Generation of Reforms to Boost Growth and Employment; Integration mondiale de la Tunisie : une nouvelle generation de reformes pour booster la croissance et l'emploi

World Bank
Fonte: Washington, DC : World Bank Publicador: Washington, DC : World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
26%
This study on a world integration for Tunisia attempts to contribute to the achievement of the growth of the 11th development plan. It first takes stock of past integration policies, outlining policies implemented and assessing their impact on foreign direct investments (FDI), exports and employment. Then, it examines the current challenges of integration of Tunisia, which is both global and multisectoral pursuant to the actual creation of a free trade area with Europe for industrial products in January 2008. In the light of challenges expected, another generation of integration reform is identified to further improve the positioning of a competitive Tunisia and realize the potential growth in services. The report contains four chapters. Chapter one analyzes integration policies implemented since the early 70s and evaluates the impact thereof on the FDI, exports and employment. Chapter two examines the current challenges and major reforms necessary to correct the side-effects of past integration policies. Chapter three attempts to identify the reforms necessary to improve quality and lower prices of services. Finally...

Liquidity, institutional ownership and regulation fair disclosure

Lin, Ji
Fonte: Brock University Publicador: Brock University
Português
Relevância na Pesquisa
26%
There is a body of academic literature addressing two issues of importance for leveling the playing field for all classes of investors: 1) the impact of institutional investors on liquidity; and 2) the impact of Regulation Fair Disclosure on institutional investors and liquidity. Our study addresses both issues with the purpose of attaining a better understanding and explanation of this relationship. We classify institutional ownership according to Bushee's (1998, 2001) methodology; transient institutions, dedicated institutions and quasi-indexers. Our results indicate that while transient institutions and quasi-indexers have a positive impact on liquidity, dedicated institutional ownership is negatively associated with liquidity. This result is consistent with prior theoretical studies. We also find that the effectiveness ofthe Regulation Fair Disclosure in improving liquidity is limited to firms with higher transient institutional ownership, whereas quasi-indexed institutions have not been significantly affected by the regulations. In fact, the liquidity of firms is lower for firms with higher dedicated institutional holdings, which is evidence of the "chilling effect".

O justo valor como base de mensuração e sua auditoria: o caso particular dos fundos de investimento imobiliários fechados

Brás, Gisela de Jesus Pereira
Fonte: Instituto Politécnico de Lisboa Publicador: Instituto Politécnico de Lisboa
Tipo: Dissertação de Mestrado
Publicado em /03/2013 Português
Relevância na Pesquisa
26%
Mestrado em Auditoria; Após uma época dourada de valorização imobiliária, assiste-se, sobretudo a partir de 2009, a uma queda acentuada do valor de mercado dos imóveis. Em simultâneo, acontecem reformas ao nível da preparação e divulgação da informação financeira para a generalidade das empresa e outras entidades, adoptando-se, basicamente, os critérios do IASB para a mensuração dos elementos constantes nas demonstrações financeiras, nomeadamente o justo valor. Esta evolução contabilística não teve impacto no referencial contabilístico aplicável aos fundos de investimento imobiliário, os quais estão sujeitos a regulamentação da própria CMVM. Nestes fundos, a mensuração dos imóveis deve situar-se num intervalo compreendido entre o custo de aquisição e a avaliação dos imóveis (justo valor), a qual corresponde à média de duas avaliações independentes. Procura-se com o estudo analisar a atitude mais ou menos prudente das sociedades gestoras e, acima de tudo, verificar em que medida se aceita ou não a existência de imóveis com valor contabilístico superior à média das avaliações. Do estudo efectuado conclui-se que no âmbito do intervalo de mensuração legalmente permitido, não é possível percepcionar uma política de mensuração que seja consistente entre os imóveis da mesma sociedade e gestora e muito menos entre sociedades gestoras. Por outro lado...

Os referenciais de segurança da informação e a melhoria contínua: um caso exploratório

Torres, André Filipe Ferreira
Fonte: Instituto Politécnico do Porto. Instituto Superior de Engenharia do Porto. Publicador: Instituto Politécnico do Porto. Instituto Superior de Engenharia do Porto.
Tipo: Dissertação de Mestrado
Publicado em //2014 Português
Relevância na Pesquisa
26%
Mestrado em Engenharia Informática - Área de Especialização em Arquitecturas, Sistemas e Redes; Pensar a segurança num mundo em constante mudança e tecnologicamente enraizado cria desafios constantes. Mais ainda quando este aspeto é o fator central no desempenho das tecnologias nas organizações e o seu suporte ao desenvolvimento e evolução, que são capazes de sustentar sistemas complexos em diferentes áreas de atuação como a energia, transportes, finanças passando também pela investigação. Sendo o setor da investigação e ensino um gerador e consumidor de grandes volumes de dados,éfundamentalgarantirapreservaçãodasegurançadainformaçãoqueassentasobre os pilares da confidencialidade, integridade, disponibilidade. Práticas e políticas para a gestão da segurança da informação têm sido desenvolvidas de modo a proporcionar às organizações um nível adequado para a gestão de segurança da informação. De igual modo, é importante que as organizações e os seus elementos constituintes sejam sensibilizados para este tema. Nesta dissertação, pretende-se avaliar as diferentes normas para a segurança de informação e auditar uma organização, neste caso uma instituição de investigação na área da saúde...

Seguimiento efectivo a los procesos contratuales de mínima, menor y superior cuantía en la Universidad Nacional de Colombia; Cash up to contractual process of minimal amount in retail and Superior National University of Colombia

Gómez Hernández, Sandra Emilia; Salazar, Jahir
Fonte: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Finanzas y Administración Pública Publicador: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Finanzas y Administración Pública
Tipo: bachelorThesis; Trabajo de grado Formato: pdf; pdf
Português
Relevância na Pesquisa
26%
La contratación es la actividad por medio del cual se adquieren bienes y servicios con recursos que son asignados para la ejecución de los proyectos de investigación, extensión y docencia en la Universidad Nacional de Colombia; actividad que debe ser desarrollada en cumplimiento de las normas establecidas y debidamente regulada, a fin de evitar que se incurra en errores que pueden llegar a convertirse en materia de investigación para los entes internos y externos de control y en algunos casos podrían llegar a ser sancionados jurídicamente, conllevando a un desgaste administrativo y por ende a un detrimento patrimonial. El presente ensayo resume las etapas del proceso de contratación para órdenes contractuales de mínima, menor y superior cuantía, de acuerdo a la clasificación establecida en el régimen contractual de la Universidad Nacional de Colombia; describe las causas o errores en los que se puede incurrir en cada una de ellas y la manera de mitigarlas a través de la implementación de una estrategia de seguimiento efectivo.; Recruitment is the activity through which goods and services with resources that are allocated for the implementation of research, extension and teaching at the National University of Colombia are acquired; activity that must be developed in compliance with established standards and properly regulated in order to avoid incurring errors that can be developed into research for internal and external control agencies and in some cases could become legally sanctioned ...

La transferencia de conocimiento y el aprendizaje organizacional en una firma de consultoría financiera

Fajardo Gil, Carlos; Fajardo Gil , Ricardo
Fonte: Universidad Icesi; Facultad de Ciencias Administrativas y Económicas; Departamento Contable y Financiero Publicador: Universidad Icesi; Facultad de Ciencias Administrativas y Económicas; Departamento Contable y Financiero
Tipo: masterThesis; Tesis de Maestria Formato: PDF; 57 páginas; Digital; Application PDF
Português
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26%
La firma de consultores LA CONSULTORA S. A. es una firma de servicios profesionales, constituida en el año 2007 en la ciudad de Cali, Valle, con presencia en seis (6) países, cuenta con un equipo de 32 colaboradores, trabajando bajo estándares de auditoría internacionales, que integran conocimiento y amplia experiencia en la dirección de proyectos de Aseguramiento y Consultoría. En la actualidad la firma de consultoría realiza su proceso de evaluación de servicios centrado en el grado de satisfacción del cliente, el cual realiza en la última fase del proceso de consultoría. En este trabajo de grado, a partir de la secuencia del proceso de consultoría financiera por fases de la firma LA CONSULTORA S. A., se propone el diseño de la secuencia del proceso de transferencia de conocimiento por fases que contiene diversas actividades de acuerdo con la complejidad de la labor a realizar, sin afectar los procesos existentes en la firma. Así mismo, se presentan las fases propuestas para definir y evaluar el proceso positivo o exitoso de la transferencia de conocimiento de la firma y el aprendizaje organizacional en la actividad de consultoría financiera, a partir de los procesos de evaluación de la satisfacción del cliente establecidos por la firma; The consulting firm CONSULTANT SA is a professional services firm...

Country Partnership Framework for Serbia for the Period FY16-FY20

World Bank Group
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Report; Country Focus :: Country Assistance Strategy Document
Português
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26%
This program document presents the World Bank Group (WBG) program and results framework for the Serbia country partnership framework (CPF) for FY2016-20. For the first time since 2001, when the transition to a market economy began accelerating, Serbia has a government with a solid majority in parliament, enabling it to initiate and implement the deep reforms necessary to create a competitive economy and raise the income of the bottom forty percent (B40). Notwithstanding the new momentum on economic and structural reforms, Serbia faces serious challenges, most notably in declining living standards. Poverty has increased rapidly since the start of the global economic crisis in 2008, mainly as a result of a triple dip recession. The CPF goal is to support Serbia in creating a competitive and inclusive economy and, through this, to achieve integration into the European Union (EU).

Quality management in occupational therapy

Robinson,Helen; Botha,Annali
Fonte: South African Journal of Occupational Therapy Publicador: South African Journal of Occupational Therapy
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/03/2013 Português
Relevância na Pesquisa
26%
Although quality management is used in occupational therapy in South Africa, no comprehensive description or standardisation of it exists and literature in the context of this topic is scarce. As a consequence of this, the purpose of this study was to describe the extent of occupational therapists' involvement in quality management. A quantitative study in the form of a survey was carried out. A convenience sample of 80 occupational therapists was surveyed, using a structured questionnaire. Results of the study indicated that most occupational therapists have some knowledge of quality frameworks. Standardisation of documentation and its auditing appear to be one of a number of problems. Another challenge is that occupational therapists may work in relative professional isolation making it problematic to implement quality management. Recommendations were made for occupational therapy practice and further research, as well as a proposed quality management framework for occupational therapy in South Africa.