IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v10y2010i2p629-632.html
   My bibliography  Save this article

Performing Internal Control by Taking into Consideration the International Economic Crisis

Author

Listed:
  • Petre Mihaela Cosmina

    („Constantin Brâncoveanu” University of Pitesti, Faculty of Management Marketing in Economic Business, Braila)

Abstract

Taking into consideration the international economic crisis, the control is focused on main areas of social requirements, on economical and financial issues, passing from the general concern stage, the one of economic programs, to the assurance stage for the resource. Internal control is a factor that contributes to maintaining the work at a normal level, to competently solving issues on economic entities development and profit accumulation. Control work is part of managing process through which the entity aims to achieve its goals. Given the international economic crisis, the objectives of the economic entities are reducing expenses and ceasing losses. Thus, internal control in the international economic crisis has transformed and the role of internal control has became more important than it was in the economic growth periods.

Suggested Citation

  • Petre Mihaela Cosmina, 2010. "Performing Internal Control by Taking into Consideration the International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 629-632, October.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:629-632
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumate2010p2.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    expert accountants; internal control; accounting control; international economic crisis;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    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:ovi:oviste:v:10:y:2010:i:2:p:629-632. 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: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.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.