aControl activities or control procedures are those policies and procedures,in addition to the control environment and accounting system,that management has adopted to provide reasonable assurance that the company's established objectives will be met and that financial reports are accurate. 控制活动或控制...
The methods of analysis, synthesis, comparison and ranking were used to achieve this goal, allowing us to identify the peculiarities in each country. Academic novelty of the research lies in the analysis of international experience in the control implementation in the accounting system in Russia and...
In the new market conditions and policy environment, the accounting culture rules based on past circumstances often limit the potential of accountants. This requires managers to continuously reflect on and evaluate the accounting culture, keep pace with the times, adjust and update the accounting cultu...
Is the control of internal accounting control environment, risk control, and pinned down, exchange of information, internal oversight within the five elements 翻译结果4复制译文编辑译文朗读译文返回顶部 Internal accountancy's control is to control the environment,the risk control,inner part to lead long...
Progress in European chemicals policy to support the protection of the environment and human health from persistent, mobile and toxic and very persistent a... Broadly, these policies and legislations are related to prevention, minimization/control and remediation, as reflected by the toxic-free hiera...
attitudes toward information processing and accounting and functions personnel. Each of the above characteristics underlie a company’s control environment and it is crucial for an auditor to have an understanding of them. Dealing with each in turn: ...
(c) The use of environmental accounting is coupled with an intent to negotiate and control the environmental agenda. In addition, we found that (1) both negotiation of the environment and the opening of new discussions take place in the same organization. (2) This could be explained by the...
Studies carried out in auditing firms have revealed high levels of budget pressure leading to a variety of dysfunctional behaviours which can be difficult to control. This study examines how subordinates' reaction to control systems is influenced by the leadership behaviour of supervisors. Data were ...
Simons [2] posits that in the LOC framework, all four control systems, working together, are necessary to provide an effective control environment. These four control systems are briefly explained in Table 1. Table 1. Simons’ LOC framework [2]. However, the diagnostic control system can ...
毕业论文经济环境对会计发展的影响(The influence of economic environment on the development of accounting) The graduation thesis economic environment on the development of accounting department student name teacher colleges affect the completion date of graduation - 1 - economic environment on the development...