IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-349-14158-6_6.html
   My bibliography  Save this book chapter

The Control Environment

In: Winning Ways through Corporate Governance

Author

Listed:
  • Neville Bain
  • David Band

Abstract

There is some confusion between understanding the importance of the control environment in which an organisation exists and dealing with accounting aspects, which are largely about presentation and form. It is important to distinguish between the two. In our view the more important area to focus on is the control environment because this provides the greatest opportunity to protect value in either commercial or non-profit-making enterprises. In the case of the accounting rules and regulations evidenced in accounting standards and best practice, this demonstrates consistency and clarity of presentation and gives a reasonable chance of understanding the health of that enterprise.

Suggested Citation

  • Neville Bain & David Band, 1996. "The Control Environment," Palgrave Macmillan Books, in: Winning Ways through Corporate Governance, chapter 6, pages 109-139, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-14158-6_6
    DOI: 10.1007/978-1-349-14158-6_6
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:pal:palchp:978-1-349-14158-6_6. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    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.