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. / Dissertation (MBA)--University of Pretoria, 2004. / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:up/oai:repository.up.ac.za:2263/28494 |
| Date | 07 October 2003 |
| Creators | Oberholzer, Corne |
| Contributors | Aspinall, J., upetd@up.ac.za |
| Source Sets | South African National ETD Portal |
| Detected Language | English |
| Type | Dissertation |
| Rights | © 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 |
Page generated in 0.012 seconds