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