WEKO3
アイテム
Implication of Internal Controls System and Accounting Information System
https://ncu.repo.nii.ac.jp/records/1606
https://ncu.repo.nii.ac.jp/records/160646444e03-e712-4bee-844b-fddd16b74b1a
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
B41-20160301-17 (1.8 MB)
|
|
| アイテムタイプ | 紀要論文2 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2016-09-14 | |||||||||
| タイトル | ||||||||||
| タイトル | Implication of Internal Controls System and Accounting Information System | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | eng | |||||||||
| キーワード | ||||||||||
| 言語 | en | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Accounting Information System | |||||||||
| キーワード | ||||||||||
| 言語 | en | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | J-SOX | |||||||||
| キーワード | ||||||||||
| 言語 | en | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Internal Controls System | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| 著者 |
Nakashima, Masumi
× Nakashima, Masumi
× Okuda, Shin'ya
|
|||||||||
| 抄録(英) | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | We survey mangers in the public firms in Japan in order to explore of their attitudes toward the internal control and the present situation of the accounting information system (AIS) in the post of the Japanese version of Sarbanes Oxley Act of 2002 (J-SOX). The reason why we discussed both internal controls and an accounting information system simultaneously is because we can see the usefulness of J-SOX through the visualized operating process of internal controls and accounting information system. Some implications can be shown as a result of survey analysis: First, although the managers are quite positive for setting up internal controls and a target for earnings, it seems that they evaluate the manager’s decision making as low objective. Next, they do not expect highly about the direct reporting, suggests that the public firms in Japan seem to give a fixed evaluation to J-SOX which has not adopted a direct reporting. Moreover, many firms seem that they accept J-SOX positively by answering that it is effective for strengthening the internal controls system and governance. Furthermore, since they evaluate the quality of auditing for the financial statements and internal controls as high, we document that Japanese firms realize that it is affirmative to the present condition of internal controls. From the survey results of the accounting-information system, accounting service is designed as priority in the design of an accounting system. Also, since there are some firms, which possess the system integrated completely, we can see that an integration of the system is developed to some extent in Japan. | |||||||||
| 書誌情報 |
オイコノミカ 巻 52, 号 2, p. 17-44, 発行日 2016-03-01 |
|||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 03891364 | |||||||||
| 書誌レコードID | ||||||||||
| 収録物識別子タイプ | NCID | |||||||||
| 収録物識別子 | AN00025971 | |||||||||
