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maj cover (i).qxd 03/06/2005 11:50 Page 1 ISBN 1-84544-127-3 ISSN 0268-6902 Volume 20 Number 4 2005 Managerial Auditing Journal Improving organisational performance Editor: Gerald Vinten www.emeraldinsight.com Managerial Auditing Journal ISSN 0268-6902 Volume 20 Number 4 2005 Improving organisational performance Editor Gerald Vinten Access this journal online ________________________ 335 Editorial advisory board _________________________ 336 Costing in new enterprise environment: a challenge for managerial accounting researchers and practitioners Krishan M. Gupta and A. Gunasekaran ___________________________ 337 Statistical thinking and its role for industrial engineers and managers in the 21st century Miltiadis Makrymichalos, Jiju Antony, Frenie Antony and Maneesh Kumar ______________________________________________ 354 Quality audits: their status, prowess and future focus M. Rajendran and S.R. Devadasan _______________________________ 364 Interactive organizational commitment and hardiness in public accountants’ turnover Daniel W. Law _______________________________________________ 383 Implementing integration of ISO 9001 and ISO 14001 for construction S.X. Zeng, P. Tian and Jonathan J. Shi ____________________________ Access this journal electronically The current and past volumes of this journal are available at: www.emeraldinsight.com/0268-6902.htm You can also search more than 100 additional Emerald journals in Emerald Fulltext (www.emeraldinsight.com/ft) and Emerald Management Xtra (www.emeraldinsight.com/emx) See page following contents for full details of what your access includes. 394 CONTENTS CONTENTS continued E-commerce impact: emerging technology – electronic auditing Junaid M. Shaikh _____________________________________________ 408 Individual learning and organization culture in learning organizations: Five star hotels in Antalya region of Turkey ¨ zdemir _____________________________ A. Akin Aksu and Bahattin O 422 www.emeraldinsight.com/maj.htm As a subscriber to this journal, you can benefit from instant, electronic access to this title via Emerald Fulltext and Emerald Management Xtra. Your access includes a variety of features that increase the value of your journal subscription. Additional complimentary services available How to access this journal electronically E-mail alert services These services allow you to be kept up to date with the latest additions to the journal via e-mail, as soon as new material enters the database. Further information about the services available can be found at www.emeraldinsight.com/alerts To benefit from electronic access to this journal you first need to register via the internet. Registration is simple and full instructions are available online at www.emeraldinsight.com/admin Once registration is completed, your institution will have instant access to all articles through the journal’s Table of Contents page at www.emeraldinsight.com/0268-6902.htm More information about the journal is also available at www.emeraldinsight.com/ maj.htm Our liberal institution-wide licence allows everyone within your institution to access your journal electronically, making your subscription more cost-effective. Our web site has been designed to provide you with a comprehensive, simple system that needs only minimum administration. Access is available via IP authentication or username and password. Key features of Emerald electronic journals Automatic permission to make up to 25 copies of individual articles This facility can be used for training purposes, course notes, sem