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This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …
Persistent link: https://www.econbiz.de/10011558823
special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …The aim of this paper is to show the importance of accounting information for management, especially in medium … the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads …
Persistent link: https://www.econbiz.de/10012117625
, also and development of an accounting system, able to provide the necessary information and reliable in decision-making, is …, control and evaluation. The aim of this study is to provide an overview of developments and knowledge on accounting … currently, in order to see accounting information as one of the important directions of increase of efficiency on decisionmaking …
Persistent link: https://www.econbiz.de/10011920407
The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related...
Persistent link: https://www.econbiz.de/10011551457
Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...
Persistent link: https://www.econbiz.de/10012017016
State-owned enterprises (SOEs) play a crucial role in China's economy. Those directly controlled by the central government (CSOEs) take leading positions almost in all industries in China. In this paper, we analyse the impacts of internal control quality of CSOEs on related party transactions...
Persistent link: https://www.econbiz.de/10011658430
The article deals with the development of methodical recommendations for monitoring the external environment aimed at the internal control of the procurement process in business based on a risk-oriented approach and with the digital techniques used by fat-and-oil industry companies. For research...
Persistent link: https://www.econbiz.de/10013201354
accounting and auditing standards. Sharīʿah non-compliant income (SNCI) is an important issue in IFIs' operations. Thus, The …
Persistent link: https://www.econbiz.de/10012600433
Small and medium enterprises (SMEs) face more risks for sustainable growth due to a lack of resources than large firms in emerging economies. Hence, it is more likely for SMEs to look to risk management for survival in turbulent markets. As a tool of risk management, whether internal control...
Persistent link: https://www.econbiz.de/10012611201
Persistent link: https://www.econbiz.de/10012621014