The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable
The effectiveness of internal control significantly affects the organisation's strategic and operational goals and the completeness and adequacy of accounting and reporting data. Implementing various types of internal control increases the accountability of employees in decision-making and, in...
Main Authors: | , , |
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Format: | Article |
Language: | deu |
Published: |
Institute of Accounting and Finance
2022-06-01
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Series: | Облік і фінанси |
Subjects: | |
Online Access: | http://www.afj.org.ua/pdf/912-vpliv-preventivnogo-ta-detektivnogo-kontrolyu-na-efektivnist-vikonannya-byudzhetu-z-pidzvitnistyu-yak-moderuyuchoyu-zminnoyu.pdf |