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首页> 外文期刊>Australasian Accounting, Business and Finance Journal >Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies
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Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

机译：会计信息系统对公司治理的影响：来自土耳其非上市公司的证据

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摘要

Corporate scandals in the early 2000s have demonstrated how accounting and auditing failures, together with the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.
机译：2000年代初的企业丑闻表明，会计和审计失误以及管理人员的滥用如何造成重大问题的能力。为了避免将来发生丑闻，本研究调查了会计信息系统与公司治理之间的关联。我们希望这些发现将有助于增强由企业组织的会计职能创建的良好公司治理。实证分析结果表明，簿记，财务报告和预算系统对公司治理水平具有积极影响，而采用土耳其会计/财务报告标准则没有。因此，为了促进公司治理，管理者应先建立内部报告程序以及内部控制和监视手段，然后再通过独立审计尝试进行外部控制。

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