Drawing on the resource-based view, new public management theory, and innovation
systems theory, this study examines the relationships between internal control systems …

Public sector organizations have been facing a dynamic environment and the shift in global
economic pressure, while serving the public with new and/or better services under limited …

Evaluating the impact of internal control systems on organizational effectiveness | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Purpose The study empirically examines the impact of internal control systems on
performance among listed firms in Ghana and the moderating role of information technology …

This research aims to (1) identify the critical risk factors that influence the governance of
enterprise internal control in a big data environment,(2) depict the intertwined and …

The study examined the effect of the major component of an internal control system
according to the COSO framework on the financial performance of SMEs registered with the …

The aim of this study was to examine the relationship between internal control, financial
accountability, and financial performance in the private healthcare sector in the Kingdom of …

Perilaku Pengguna Sistem Informasi Akuntansi E-Commerce. Tujuan penelitian ini
dilakukan untuk menelusuri perilaku seseorang menggunakan pencatatan akuntansi …

The study assessed the direct effect of organisational sustainability on firm performance. The
moderating role of control environment in the nexus amidst organisational sustainability and …

This paper reviews a case study used as part of introducing data and analytics in a Masters
of Accounting curriculum. In particular, this paper presents a dataset, an approach to …