Matches in SemOpenAlex for { <https://semopenalex.org/work/W4387098635> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W4387098635 endingPage "431" @default.
- W4387098635 startingPage "365" @default.
- W4387098635 abstract "Abstract A feature of PFM/I reforms has been the adoption of international standards and the relevant international standards have been those developed by a US body called the Committee of Sponsoring Organisations (COSO). There are five standards. These standards are described in this chapter. However, in the opinion of author the adoption by most countries has been flawed because they have largely been treated as financial and budgetary control standards with no regard to the managerial implications of those standards. Application has started from an internal audit perspective when it would have been much better to have started from a management perspective. Implicit in the writing of those standards is a set of managerial assumptions and these assumptions have been ignored. Indeed it would be better to describe these standards as ‘managerial disciplines’. Also in applying international standards regard should be had to local cultural and historic conditions but this rarely seems to happen and almost by definition the adoption of international standards is regarded as ‘a good thing’. For example, applying the standards when the responsibility for operational management lies with a political official whose experience of operational management may be limited and who may only be in post for a short period is inappropriate. It does not reflect the operational circumstances applying in those organisations for which the standards have been developed namely large international trading companies." @default.
- W4387098635 created "2023-09-28" @default.
- W4387098635 creator A5007979973 @default.
- W4387098635 date "2023-09-28" @default.
- W4387098635 modified "2023-09-28" @default.
- W4387098635 title "International Standards of Internal Control Relevant to the Application of PFM/IC" @default.
- W4387098635 doi "https://doi.org/10.1007/978-3-031-35066-5_11" @default.
- W4387098635 hasPublicationYear "2023" @default.
- W4387098635 type Work @default.
- W4387098635 citedByCount "0" @default.
- W4387098635 crossrefType "book-chapter" @default.
- W4387098635 hasAuthorship W4387098635A5007979973 @default.
- W4387098635 hasBestOaLocation W43870986351 @default.
- W4387098635 hasConcept C121955636 @default.
- W4387098635 hasConcept C12713177 @default.
- W4387098635 hasConcept C135397884 @default.
- W4387098635 hasConcept C144133560 @default.
- W4387098635 hasConcept C154945302 @default.
- W4387098635 hasConcept C162324750 @default.
- W4387098635 hasConcept C163867264 @default.
- W4387098635 hasConcept C177264268 @default.
- W4387098635 hasConcept C17744445 @default.
- W4387098635 hasConcept C187736073 @default.
- W4387098635 hasConcept C199360897 @default.
- W4387098635 hasConcept C199521495 @default.
- W4387098635 hasConcept C199539241 @default.
- W4387098635 hasConcept C2775924081 @default.
- W4387098635 hasConcept C39549134 @default.
- W4387098635 hasConcept C41008148 @default.
- W4387098635 hasConcept C544937707 @default.
- W4387098635 hasConcept C86743352 @default.
- W4387098635 hasConceptScore W4387098635C121955636 @default.
- W4387098635 hasConceptScore W4387098635C12713177 @default.
- W4387098635 hasConceptScore W4387098635C135397884 @default.
- W4387098635 hasConceptScore W4387098635C144133560 @default.
- W4387098635 hasConceptScore W4387098635C154945302 @default.
- W4387098635 hasConceptScore W4387098635C162324750 @default.
- W4387098635 hasConceptScore W4387098635C163867264 @default.
- W4387098635 hasConceptScore W4387098635C177264268 @default.
- W4387098635 hasConceptScore W4387098635C17744445 @default.
- W4387098635 hasConceptScore W4387098635C187736073 @default.
- W4387098635 hasConceptScore W4387098635C199360897 @default.
- W4387098635 hasConceptScore W4387098635C199521495 @default.
- W4387098635 hasConceptScore W4387098635C199539241 @default.
- W4387098635 hasConceptScore W4387098635C2775924081 @default.
- W4387098635 hasConceptScore W4387098635C39549134 @default.
- W4387098635 hasConceptScore W4387098635C41008148 @default.
- W4387098635 hasConceptScore W4387098635C544937707 @default.
- W4387098635 hasConceptScore W4387098635C86743352 @default.
- W4387098635 hasLocation W43870986351 @default.
- W4387098635 hasOpenAccess W4387098635 @default.
- W4387098635 hasPrimaryLocation W43870986351 @default.
- W4387098635 hasRelatedWork W1967946874 @default.
- W4387098635 hasRelatedWork W2134166004 @default.
- W4387098635 hasRelatedWork W2296953214 @default.
- W4387098635 hasRelatedWork W2381327865 @default.
- W4387098635 hasRelatedWork W2790784587 @default.
- W4387098635 hasRelatedWork W3039724839 @default.
- W4387098635 hasRelatedWork W3049211997 @default.
- W4387098635 hasRelatedWork W3119521567 @default.
- W4387098635 hasRelatedWork W4375950631 @default.
- W4387098635 hasRelatedWork W4380634217 @default.
- W4387098635 isParatext "false" @default.
- W4387098635 isRetracted "false" @default.
- W4387098635 workType "book-chapter" @default.