| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Research Abstract |
In this research, a survey of the philosophy and methodology of governance control is provided. At first, two three-layer structures of the same type but with different directions have appeared with the institutionalization of the evaluation of internal control as a turning point. The descending three-layer structure of <management-control ?auditing> is a top-down structure. The ascending three-layer structure of <governance-, internal control-internal auditing> disciplines and supports the governance mechanism, although this structure is connected with the descending three-layer structure by way of internal control. The latter is called "governance control." Capturing the move to institutionalization through the concept of governance control is an attempt to create a new area for control theory.
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