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...

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Bibliographic Details
Main Authors: Andi Novia Kartika Sari, Ratna Ayu Damayanti, Darmawati
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2022-06-01
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