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Efficiency of ISO 9001 in Portugal: a qualitative study from a holistic theoret...
Dias, Alcina Augusta de Sena Portugal; Heras, InakiThe purpose of this paper is to analyse the efficiency of ISO 9001 from a holistic theoretical approach where the Contingency theory, the Institutional theory and the Resources-Based View are integrated. The study was carried out in companies of different sectors of activity in Portugal, based on a qualitative methodology (interviews). The fact of the interviews having been undertaken under an ISO 9001 structur...
The paradigm of TQM
Dias, Alcina Augusta de Sena PortugalIn this short contribution a reflection on the evolution of the the Total Quality Management paradigm is pesented. The main differences between the three perspectives of Quality Management are analyzed, together with a set of changes and improvements to the practice of TQM that are likely to take place.
Expectativas sobre la regulación de la independencia del auditor en el processo...
Fernández Rodríguez, Maria Teresa; Álvarez-Santullano, Mercedes Mareque; Dias, Alcina Augusta de Sena PortugalEste trabajo pretende concretar las expectativas sobre el refuerzo de la independencia de los auditores en la Unión Europa como medio escogido para poder abordar los conflictos de intereses inherentes al panorama actual, caracterizado por factores como el nombramiento de los auditores por la empresa auditada, bajos niveles de rotación o la prestación de servicios distintos a la auditoría. En este momento de cri...
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