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- W2153551934 abstract "The present studies demonstrate the importance of organizational routines and institutions in shaping the internal control and accounting policies and procedures practices in two Saudi firms operate in the real estate sector. An attempt has been made to distinguish the control environment, which represents management’s overall attitude, awareness and actions, from control policies and procedures, which are the detailed set of guidelines and procedures that management stabilities over information and transactions processing. Key words: Internal Control, Accounting Policies and Procedures, Accounting Practices, the Institutional Economic Perspectives, Organizational routines and Institutions." @default.
- W2153551934 created "2016-06-24" @default.
- W2153551934 creator A5010672135 @default.
- W2153551934 date "2013-01-28" @default.
- W2153551934 modified "2023-09-26" @default.
- W2153551934 title "Internal Control and Accounting Policies and Procedures Practices: An Institutional Perspective" @default.
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- W2153551934 doi "https://doi.org/10.5897/ajbm11.2693" @default.
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