Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies
| Autor: | Cemil Kuzey, Ali Uyar, Ali Haydar Güngörmüş |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
medicine.medical_specialty
Mark-to-market accounting Turkey corporate governance Accounting Accounting information system lcsh:Business Positive accounting Accounting standard management accounting accounting standards 0502 economics and business Management accounting medicine Financial accounting financial reporting business.industry Corporate governance 05 social sciences 050201 accounting Comparison of management accounting and financial accounting General Business Management and Accounting governance bookkeeping business lcsh:HF5001-6182 050203 business & management Finance corporate |
| Zdroj: | Australasian Accounting, Business and Finance Journal, Vol 11, Iss 3, Pp 9-27 (2017) |
| ISSN: | 1834-2019 1834-2000 |
| Popis: | the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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