Nishimura, Akira
(2006)
Enterprise governance and management accounting from the viewpoint of feed forward control / Akira Nishimura.
Asia-Pacific Management Accounting Journal (APMAJ), 1 (1).
pp. 1-17.
ISSN 1675-3194
Official URL: https://apmaj.uitm.edu.my/
Abstract
In a growing market world-economy, in which the scope for financial mismanagement increases, enterprises need to strengthen their strategic risk management. Enterprise governance is not only a publicly regulated issue but also a matter of self-control, since it is closely related to conformance and performance (value creation). Therefore, enterprise governance should be studied from the viewpoint of proactive and preventive (feed forward) control rather than a reactive and reflective (feedback) viewpoint.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Nishimura, Akira UNSPECIFIED |
| Divisions: | Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI) |
| Journal or Publication Title: | Asia-Pacific Management Accounting Journal (APMAJ) |
| UiTM Journal Collections: | UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ) |
| ISSN: | 1675-3194 |
| Volume: | 1 |
| Number: | 1 |
| Page Range: | pp. 1-17 |
| Keywords: | Internal control, Enterprise governance, Value creation, Risk management |
| Date: | December 2006 |
| URI: | https://ir.uitm.edu.my/id/eprint/169 |
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