Enterprise governance and management accounting from the viewpoint of feed forward control / Akira Nishimura

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

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.

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Item Type: Article
Creators:
Creators
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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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