Management Accounting and Corporate Governance
Abstract:
The process of privatization and market based investments, Advances in technology,Financial market liberalization and trade and other structural reforms and the movement of capital from private ownership to corporate ownership Increasing international financial integration and investment flows and trading,shareholders are faced with these challenges how can monitor the performance of its managers. Conflict of interest in the company has created a crisis which is interpreted to represent a crisis. Agency directors to manage the business and ensure the fulfillment of corporate accountability and shareholder rights, corporate accountability and responsibility need to be the legislative and regulatory Tools. Among these tools is the design and implementation of a corporate governance system to achieve its goal of promoting fairness, transparency, accountability and the rights of stakeholders in the enterprise. In this paper, various aspects of agency theory in corporate governance is challenged to system then analyzes how management accounting is defined in terms of Corporate Governance.With this interpretation, strategic management accounting techniques can be adjusted so as to best practices in corporate governance system in place to.
Keywords:
Language:
Persian
Published:
Accounting & Auditing Studies, Volume:3 Issue: 10, 2014
Pages:
4 to 21
https://magiran.com/p1301594
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