Đánh giá tính hữu hiệu của hệ thống kiểm soát nội bộ tại các đài phát thanh truyền hình cấp tỉnh tại Việt Nam - 21


Agbejule, A. & Jokipii, A..(2009), ‘Strategy, control activities, monitoring and ffectiveness’, Managerial Auditing Journal , Vol. 6 No. 24, pp. 500 - 522 .

Amudo, A., Inanga, E.L.(2009), “Evaluation of Internal Control Systems”: A Case Study from Uganda, International Research Journal of Finance and Economics, ISSN 1450-2887 Issue 27 (2009), EuroJournals Publishing, Inc.

2009

Aramide SF & Bashir MM, 2015. The Effectiveness of Internal Control System and Financial Accountability at Local Government level in Nigeria, International Journal of Research in Bussiness Management (IMPACT: IJRBM), Vol. 3, Issue 8, 1-6.

Ayagre, P. (2014), “The effectiveness of internal control systems of banks: The case of Ghanaian banks”, International Journal of Accounting and Financial Reporting, ISSN 2162-3082, Vol. 4. No. 2. 2014.

Ayam, J.R (2015), “An Analysis of Revenue Cycle Internal Controls in Ghanaian Universities”. Case studies in Business and Managemant, Macrothink Institute, ISSN 2333-3324, 2015, Vol. 2, No. 2.

Aziz, M. ( 2015), “Assessment of the practices of internal control system in the public sectors of Malaysia” Asia – Pacific Management Accounting Journal, Volume 10 Issue 1.

Babatunde, S. A & Dandago, K.I.(2014), “Internal control system deficiency and capital project mis-management in the Nigerian public sector”. International conference on Accounting studies 2014, ICAS 2014, 18-19 August 2014, Kuala Lumpur, Malaysia

Barnabas, C. (2011), Internal Control. Cede Publishing, 144 p.

Có thể bạn quan tâm!

Xem toàn bộ 202 trang tài liệu này.

Basel committee of Supervision (1998), Framework for internal control systems in Banking organization


Đánh giá tính hữu hiệu của hệ thống kiểm soát nội bộ tại các đài phát thanh truyền hình cấp tỉnh tại Việt Nam - 21

Bieiulaitis, R.(2011), “Organizciju vidine kontrole sistema ir verslo riziku valdymas”. Organizciju valdyba: sisteminiai tyrimai, Nr. 17. Kaunas: VDU leidykla, p. 17-30.

Bowrin, A. R. (2004), ‘Internal control in Trinidad and Tobago Religious Organizations’. Accounting, Auditing & Accountability Journal, 17(1), 121– 152. https://doi.org/10.1108/09513570410525238


Burns, T. & Stalker, G. M.(1961), The Management of Innovation. London: Tavistock

Channar, D. A. ( 2015),. Internal control effectiveness & its relationship with financial performance. IBT Journal of Business Studies (Formerly Journal of Management & Social Sciences) Vol. 11, No. 2, (2015),. 92-107

Charles, E.I.(2011), “Evaluation of Internal Control System of Banks in Nigeria”,Being a dissertation submitted in partial fulfilment of the requirements for the award of the Doctor of philosophy (PhD) Accounting of

St. Clements University, Turks and Caicos Islands.

Committee of Sponsoring Organisation of the Treadway Commission (COSO) (1992), Internal control-integrated framework. New York, NY: AICPA

Committee on the Financial Aspects of Corporate Governance ( Cadbury Committee)- Working Group on Internal Controls (1994), Internal Control and Financial Reporting, London: Institute of Chartered Accountants of England and Wales.

Committee of Sponsoring Organisation of the Treadway Commission (COSO) (2004), Enterprise Risk Management-integrated framework. Retrieved October 6, 2010 From www.COSO.org

COSO (2013), The 2013 Internal Control Control – Integrated Framework.

Cronbach, L.J.(1951), Coefficien alpha and int internal structure of tests, Psychometrika, 16(3), 297-334

Dennis, A. (2013). “Assessing the effectiveness of internal control systems in the beverage industry: (A case study at the coca cola bottling company of ghana


limited- Kumasi)”. A Dissertation submitted to the christian service university college in partial fulfillment of the requirements for the award of bachelor of business administration

Dinapoli, T. P.(2007), Standards for Internal Control, Online].http://www.osc.state.ny.us/agencies/ictf/docs/intcontrol_stds.pdf, [Accessed November 07, 2015]

Dormán JI, Gorgényi G and Horvath M, 2011. Evaluation of the Internal Control System at Central Budgetary Instituations

Duckworth, H.A.& Moore, R. A.(2010). ‘Social Responsibility: Failure Mode, Effects and Analysis’. p. 10. ISBN 978-1439803745

Duh PP, Chen KT. Lin RC, Kuo LC, (2011). Do internal controls improve operating effciency of universities? Published online Springer Science + Bisiness Media, LLC 2011.

Dumitru, P.D., Cosarca, C.A., Saracin, A.D., Calin, L. A., Negrila, A. (2016). ‘Geodesic support for envirmental impact evaluation in the case of flooding risks’ International Multidisciplinary Scientific GeoConference : SGEM Sofia, Vol. 2

Duncan, N.B. (1995), ‘Capturing flexibility of IT infrastructure’, Journal ofManagement Information Systems, 12(2), 37–57.

Ernst, & Young (2003), An evaluation of internal control: Considerations for evaluation internal control at the entity level. Ernst, & Young SCORE Retrieval File No. EE0677

Fish, J .(1998),‘Contingency theory, management control systems and outcomes: Past results and future directions’. Behavioral Research in Accounting, 10, 4764.

Freeman, R.E.(1984), Strategic management: a stakeholder approach, Boston, Pitman


Gamage, C.T., Kevin, L. C., Fernando,D.A. (2014), “Effectiveness of internal control system in state commercial banks in Sri Lanka”, International Journal of Scientific Research and Innovative Technology, Vol. 1, No. 5, December 2014

Ghneimat, A. & Seyam, M. (2011), “Factors affecting the effectiveness of the internal Control systems in the Jordanian Ministries”. Waleed Siam, Faculty of Economy and Administration Sciences, the Hashemite University.

Gleick, James (1987). Chaos: Making a New Science. London: Cardinal. p 17.

ISBN 978-0-434-29554-8.

Habib M.A, 2016. Internal Control in Tertiary Institutions: Ensuring a continous improvement in the educational system, International Journal of Information, Bussiness and Management, Vol. 8, No. 1.

Information Systems Audit and Control Association (ISACA). (2007), COBIT 4.1. (IT Governance Institute: IL). Retrieved August 26, 2010 From.http ://www.isaca.org/Knowledge .Center/cobit/Documents/CobiT

4.1 .PDF

Institute of Chartered Acountants in England and Wales (1999), Internal Control: Guidance for Direction on the Combined Code(The TurnbullGuidance)Availabe: ttp://www.icaew.co.uk/viewer/index.cfm?

International Organization of Supreme Audit Institutions (INTOSAI) GOV 9100 (2004), Guidelines for Internal Control Standards for the public Sector.

Retrieved on http://www.intosai.org

Jensen, M.C. & Meckling,W.H. (1976), “Theory of the firm: Managerial behaviour, agency costs and ownership structure”. Journal of Financial Economics, 3:

305-369.

Jokipii, A. (2006), “The Structure and effectiveness of Internal Control”. A Contingency Approach. Universitas Wasaensis (2006).


Jokippi, A., Länsiluoto, A.R. & Eklund, T.(2011), ‘A clustering and visualization approach to the analysis of internal control structures’, International Journal of Accounting, Auditing and Performance Evaluation , Vol. 7 No. 3, pp. 151 - 175

Joseph, M. O., Ransome, K., & Victoria, A. O. (2012), “Effectiveness of internal control systems of listed firms in Ghana”, Research in Accounting inEmerging Economies, Volume 12, 31-49, ISSN: 1479-3563/doi:10.1108/S1479

Karagiorgos, T., Drogalas, G. & Dimou,A. (2012), “Effectiveness of Internal Control System in the Greek Bank Sector”,

http://www.drogalas.gr/en/publications/journals/effectiveness-of-internal-

-control-system -in-the-greek-bank-sector accessed on02.02.2014. Keneninisa, L.(2013), “ Internal control effectiveness of public universities in

Ethiopia” A case study at Jimmau University. March, 2013

Khandwalla, P.N. (1977), "Some Top Management Styles, Their Context and Performance." Organization & Administrative Sciences 7 (4): pp. 21-51.

King, A.M. (2011), Internal Control of Fixed Assests: a Controller and Auditor’s Guide. John Wiley and Sons Ltd. 564 p.

Lakis, V. & Girnjnas, L. (2012), The concept of internal control system: theoretical aspect, Ekonomika, Vol. 91(2). Langfield-Smith, K. (1997), “ Management control system and strategy: A critical review”, Accounting Organizations and Society, 22(2), 207-232.

Länsiluoto, A.B., Jokipii, A. & Eklund, T.(2016), “Internal Control effectiveness – a clustering approach”. Managerial Auditing Journal, Emerald Group Publishing Limited.

Lawrence, P.R. & Lorsch, J.W.(1967), “Organization and Environment: Managing Differentiation and Integration”. Boston, Massachusetts: Harvard University

Lemi, K. & Kebede, M. (2013), “Internal control effectiveness of public universities in Ethiopia: A case study at Jimma University”. A research paper submitted to


Jimma University, college of business and economics based education, post graduate and research and publication office coordinator.

Likert, R. A. (1932), A technique for the measurement of attitudes, Archives of Psychology, pp. 40-52.

Mackevieius, J. & Auditas, J. (2001): teorija, praktika, perspektyvos. Vilnius:

Lietuvos mokslo centras. 837 p

Maijoor, S. (2000), ‘The internal control explosion’, International Journal of Auditing, Wiley Online Library, https://doi.org/10.1111/1099-1123.00305

March, J.G, & Marina, Z. (1987). ‘Managerial Perspectives on Risk and Risk Taking’. Management Science Vol. 33, No. 11, November, pp. 1404- 1418.

Mawanda, S.P (2008), “Effects of Internal control on financial performance in an institution of higher learning in Uganda”. A postgraduate dissertation presented to the faculty of Business administration and management in partial fulfillment of the equirement for the award of the degree of master of business administration. Uganda Martyrs University, SSUUNA PIUS MAWADA, 2008- M102-20074

Mohammad, N. (2013), ‘Role of the agency theory in implementing managements control’, Journal of accounting and taxation, Vol.5(2), pp. 38-47 , July 2013

Muraleetharan, P.(2011), Internal control and impact of financial performance of the organizations ( Special reference public and privite organizations in Jaffna district), Faculty of Commerce and Management studies, University of Kelaniya, Sri Lanka.

Neaves, G. (2002), "The Stakeholder Perspective". In Teichler, Ulrich; Enders, J.; Fulton, Oliver (eds.). Higher Education in a Globalising World. p. 33. ISBN 978-1402008641

Noorvee, L. (2006), “Evaluation of the effectiveness of Internal Control over Financial Reporting”. University of Tartu, Faculty of Economics and Business Administration. Institute of Finance and Accounting.


Njeri, K. C.(2013), Effect of internal controls on the financial performance of manufacturing firms in Kennya.

Nyakundi, D. O., Nyamita, M. O. & Tinega, T. M, 2014. Effect of internal control systems on financial performance of small and medium scale business enterprises in Kisumu City, Kenya. International Journal of Social Sciences and Entrepreneurship, 1 (11), 719-734

Olatunji, O.C. (2009), “Impact of Internal Control System in Banking sector in Nigeria”, Pakistan Journal of Social Sciences 6(4) ISSN 1683-8831, 2009, pp 181-189.

Ofori, W. (2011), Effectiveness of Internal Control System: A perception or Reality? The evidence of Ghana post company limited in Ashani region. realityhtt:ir.knust.edu.gh/bitstream/123456789/4435/1 William/20OFORI%20FINAL%220THESIS%202011. pdf on 25.05.2014

Oseifuah, E.K., & Gyekye, A.B.(2013), “Internal control in small and microenterprises in the Vhembe district, Limpopo province, South Africa”, European Scientific Journal, 9(4)

Owizy, S.O. (2014), “Assessment of effectiveness of Internal Control in government ministries”. A Study of Benue State Ministry of Finance. Journal of Social Sciences.

Pennings, J. M. (1992), “Structural contingency theory: A re-appraisal. In B. M. Staw, & L. L. Cummings (Eds.)”, Research in Organization Behavior, XIV (pp. 267-309). JAI Press

Pfister, A.J.(2009), “Managing Organizacional Culture for Effective Internal Control: From Practice to Theory. Physica-Verlag”, Berlin-Heidelberg.

Salehi, M., Mousavi, S. & Mahmoud, E. ( 2013) “Effectiveness of Internal Control in the Banking Sector: Evidence from Bank Mellat, Iran (April 24, 2013). The IUP Journal of Bank Management, Vol. XII, No. 1, February 2013, pp. 23-34. Available at SSRN:https://ssrn.com/abstract=2255853


Samuel, I.K.& Wagoki, J. (2014), “ Assessing the role of internal control system components in Kenyan Public Universities: A case study of Jomo Kenyatta University of Agriculture and Technology”, Internation Journal of Accounting and Financial Management Research (IJAFMR), 4(3), pp. 17-28.

Sanders, T (1998), Strategic Thinking and the New Science, the Free Press, New York, p. 60.

Sari N & Ghozali I, Achmad T, (2017), « The effect of internal audit and internal control system on public accountability: the emperical study in Indonesia State Universities”, International Journal of Civil Engineering and Technology, vol. 8, Issue 9, p 157 – 166

Sharah, W. (2011), “An Evaluation of the internal control function: The case of Kenya Polytechnic university college”. A research report Submitted In partial fulfillment of the requirements for the Degree of Masters of Business Administration of the University of Nairobi.

Shim, J.K.(2011), Internal Control and Fraud Detection. Global Professional Publishing Ltd 250 p.

Sultana, R. & Haque, M. E. (2011) “Evaluation of Internal Control Structure: Evidence from Six Listed Banks in Bangladesh”, ASA University Review, Vol. 5 No. 1, January-June, 2011

Stefan Hunziker, (2016). “Efficiency of internal control: evidence from Swiss non- financial companies”, Springer Science+Business Media, New York 2016.

Tsedal, L. ( 2015), “Assessment of internal control effectiveness in selected Ethiopian Public Universities”. A thesis submitted to the school of Graduate Studies of ADDIS ABABA University in partial fulfillment of the requirements for the Degree of Masters of Science in accounting and finance.

Van, D.V. & Ferry, D.L.(1980), ‘Measuring and Assessing Organizations’. New York: Wiley.

Xem tất cả 202 trang.

Ngày đăng: 12/07/2022
Trang chủ Tài liệu miễn phí