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Suyon Kim
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin...
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Sinta Setiana,(Maranatha Christian UniversityIndonesia)Bram Hadianto,(Maranatha Christian UniversityIndonesia)
Pág. 172 - 184
This research intends to examine the impact of financial knowledge and internal control locus on student behavior to manage money and the effect of internal control locus on this knowledge. The students becoming the population are from the active undergr...
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José Vale, Joana Amaral, Luís Abrantes, Carmem Leal and Rui Silva
The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC ...
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Ida Ayu Budhananda Munidewi,Ni Nyoman Ayu Suryandari,I Made Suryawan
Pág. 45 - 63
Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance...
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Luminita Ionescu
Pág. 46 - 51
The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control ...
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Cicilia IONESCU
Pág. 15 - 22
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Enny Susilowati Mardjono,Emrinaldi Nur DP
Pág. 317 - 330
The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance. This research used sample consisting of 66 employees in The&nbs...
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Ernesto Lopez-Valeiras, Jacobo Gomez-Conde and David Naranjo-Gil
This study analyzes how Management Accounting and Control Systems (MACS) facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the r...
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Djuwito Djuwito
Pág. 175 - 187
The municipalities of Tanggulagin and Wedoro are considered the centre of the Small and Medium Enterprises (SME) in the regency of Sidoarjo. These two regencies have been prepared by the government of Sidoarjo and the province of East Java to become the ...
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Dwi Suhartini,Rizdina Azmiyanti,Sofie Yunida Putri
Pág. 288 - 300
Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. T...
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Mackline Wamukota, Benedict Ondiek, Maniagi Musiega
Pág. 231 - 241
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Nadiya Khorunzhak,Ruslan Brukhanskyi,Volodymyr Ivanyshyn
Pág. 846 - 871
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Marina V. Shtiller,Vera L. Nazarova,Irina V. Selezneva,Oksana Yu. Kogut,Lilia M. Bekenova,Aygul S. Jondelbayeva,Valeri A. Korvyakov
Pág. 1791 - 1797
The article considers issues on reduction of the tax risk in the framework of management accounting. The main characteristics that are inherent in tax risk have been determined; taxpayers? behavior patterns have been distinguished. The authors have exami...
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Timothy C. Krehbiel, Jan E. Eighme, Douglas Havelka
Although Six Sigma was developed to improve processes in a manufacturing environment, its use has expanded to many other areas including accounting and finance. We propose that control charts, originally used as tools for monitoring short-run manufacturi...
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Jeffrey E. Michelman, Bobby E. Waldrup, Melanie R. Gillman
This case chronicles the experiences of a student intern as she assists in the transformation of a transportation companys internal audit department in a process to go public and come into compliance with the provisions of the Sarbanes-Oxley Act. It is d...
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Cristina Ciuraru-Andrica,Elena Oprisan
In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Repor...
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I. A. Orlovskyi,O. M. Kuleshov
Pág. 209 - 213
The model with the account elasticizes between carriages of the distributed asynchronous drive with vector control systems of a diesel engine - train ???-02 is made. The control system of the distributed drive of the diesel engine - train with blocks of ...
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Ria Herlina, Taufeni Taufik, Azwir Nasir
Pág. 419 - 433
This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri H...
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I. G. B Surya Negara,Didik Susetyo,Syamsurijal Abdul Kadir,Saadah Yuliana
Pág. 327 - 334
This study aims to determine the effect of affective commitment, continuance commitment, normative commitment, internal control of income accounting system, internal control of expenditure/cost accounting system, budget planning, budget implementation, r...
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