IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v2y2015i43p312-321.html
   My bibliography  Save this article

Internal Control - A Useful Tool For Any Manager

Author

Listed:
  • Florentina Istrate

    (University of Craiova Faculty of Economics and Business Administration)

  • Ersilia Catrina

    (University of Craiova Faculty of Economics and Business Administration)

  • Marin Mirea

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

“A good lead firm, said M.Jr.Harper, is to be master of its future and the future of being master is learning to work with information”. But one can not seriously claim that the accounting information fully meets all the information needs of different user groups, more so when it comes to management accounting whose role is perceived differently by each entity, depending on the purpose and management objectives. Therefore, whether the degree to which the routes to be taken corresponds to the present objectives are achieved by using different monitoring mechanisms combined in a generic way as the control. But what kind of control do we speak? In this context, the purpose of the article is to define the concept of control.

Suggested Citation

  • Florentina Istrate & Ersilia Catrina & Marin Mirea, 2015. "Internal Control - A Useful Tool For Any Manager," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 312-321.
    • Handle: RePEc:aio:aucsse:v:2:y:2015:i:43:p:312-321
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0043v2-028.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Internal Control; Management Responsibility for Internal Control; Internal Auditing; Management objectives; Assessment of Internal Control System;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2015:i:43:p:312-321. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.