scholarly journals El delito contable y la necesidad de implementar Programas de Cumplimiento Penal en la empresa para evitar su comisión

2021 ◽  
pp. 95-118
Author(s):  
María Concepción Rayón Ballesteros ◽  
José Manuel Santos Jaén
Keyword(s):  
Control Systems ◽  
Accounting Information ◽  
Financial Information ◽  
Palabras Clave ◽  
Compliance Program ◽  
Compliance Officer ◽  
And Control

Resumen: En este artículo se analiza el delito contable y la necesidad de implementar en las empresas sistemas de vigilancia y control para evitar la comisión de ese delito en su seno. Se hace referencia a los tres aspectos más relevantes a considerar: la implantación de un plan de cumplimiento penal o Compliance Program, la designación del Oficial de Cumplimiento o Compliance Officer y la instauración de un Canal de Denuncias o Whistleblowing Channel.Abstract: This article analyzes accounting crime and the need to implement surveillance and control systems in companies to prevent the commission of this crime within them. It refers to the three most relevant aspects to be considered: the implementation of a Criminal Compliance Program, the appointment of the Compliance Officer and the establishment of a Whistleblowing Channel. Palabras clave: Canal de Denuncias, delito contable, información asimétrica contable, información financiera, Oficial de Cumplimiento, Programa de Cumplimiento Penal. Keywords: Whistleblowing Channel, accounting crime, assymetric accounting information financial information, Compliance Officer, Criminal Compliance Program 

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG PADA TOKO CAMPLADEAN MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Faujan Otinur ◽  
Sifrid S. Pangemanan ◽  
Jessy Warongan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Control Systems ◽  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Financial Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Descriptive Research

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.

scholarly journals Management control in born-global firms: a case study

2020 ◽  
pp. 3-14
Author(s):  
Ana Filipa Marques Roque ◽  
Maria-Céu G. Alves ◽  
Mário Raposo
Keyword(s):  
Control Systems ◽  
Critical Incident ◽  
Information Needs ◽  
Accounting Information ◽  
Management Control ◽  
Successful Implementation ◽  
Crucial Information ◽  
And Control ◽  
Born Global Firms

This study aims to understand how and to what extent internationalisation processes (IP) affect Management Accounting and Control Systems (MACS), and how the latter contribute to the successful implementation of IP. A conceptual framework is developed from MACS research to highlight how the use and characteristics of accounting information influence the development of IP. Critical incident technique is used as a qualitative approach to understand the IP-MACS relationship. The findings suggest that the existence of MACS adjusted to the firm’s information needs can facilitate IP, providing crucial information, and leading to changes in some accounting tools. This study demonstrates an active (use) and passive (design) role for MACS and provides a first attempt to explore the IP-MACS relationship and its contribution to a successful IP. 

scholarly journals THE ROLE OF ACCOUNTING INFORMATION SYSTEMS, THREATS AND CONTROL STEPS IN FACING GLOBAL MARKET COMPETITION IN PT. XYZ

2019 ◽  
Vol 1 (1) ◽  
pp. 75-85
Author(s):  
Caecilia Cahyaningsih Kristilestari
Keyword(s):  
Information Systems ◽  
Control Systems ◽  
Qualitative Method ◽  
Market Competition ◽  
Accounting Information ◽  
Global Market ◽  
Accounting Information Systems ◽  
The Face ◽  
And Control

Currently the global market is a good and attractive choice for companies to develop themselves, but it is not easy to be able to penetrate the global market let alone to survive in it. The fact that is mostly found in the field is that many companies cannot survive and are able to compete successfully in the global market. Companies that enter the global market must be able to face a competition or competition. In efforts to deal with global market competition, many businesses can be done by companies, one of which is by using information systems. It should also be noted that information systems are not only a solution, but can also be a threat to companies when their control systems are not properly implemented. Then there needs to be an adequate and ready control system in the face of threats. The purpose of the research and writing of this paper is to find out about the use of accounting information systems their role in dealing with global market competition, including the threats that accompany and how to control them within the company. For this information system, the author tries to explain the possible threats, as well as design controls for mitigating these threats. The author uses the name PT.XYZ to describe the existence of the company. The research method used is a qualitative method, the writer tries to provide an explanation using analysis of various sources of literature.

CONTROL IN MNCs: IMPACT OF BUSINESS STRATEGY

1995 ◽  
Vol 03 (01) ◽  
pp. 103-119
Author(s):  
LAI-HONG CHUNG
Keyword(s):  
Control System ◽  
Control Systems ◽  
Business Strategy ◽  
Accounting Information ◽  
Business Strategies ◽  
Organisational Context ◽  
Cultural Proximity ◽  
And Control

This paper is directed at the problem of designing an appropriate accounting information and control system for multinational organisations. The organisational context is shaped by factors such as the interrelationships between subsidiaries, the environmental uncertainties, the nationality of subsidiary and the cultural proximity of subsidiary to parent organisation. Moreover, the subsidiaries may be pursuing different business strategies and therefore may require different controls. Hence, strategy must be included as a factor in designing control systems for subsidiaries of MNCs. This paper will focus on the "fit" between various functions of the control system and business strategy in the context of a multinational organisation.

Probability model for control parameters in the aircraft's information and control systems

2018 ◽  
Vol 2 ◽  
pp. 9-16
Author(s):  
A. Al-Ammouri ◽  
◽  
H.A. Al-Ammori ◽  
A.E. Klochan ◽  
A.M. Al-Akhmad ◽  
...  
Keyword(s):  
Control Systems ◽  
Probability Model ◽  
Control Parameters ◽  
And Control
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