Subsumption of governance concept within French control theory by way of internal control
Project/Area Number |
20530413
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Kyushu University |
Principal Investigator |
OSHITA Johei Kyushu University, 経済学研究院, 教授 (60152112)
|
Project Period (FY) |
2008 – 2010
|
Project Status |
Completed (Fiscal Year 2010)
|
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)
|
Keywords | 管理会計 / コントロール / ガバナンス / 内部統制 / フランス / パラドックス / マネジメント・コントロール / ガバナンス・コントロール |
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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Report
(4 results)
Research Products
(28 results)