Accounting control

Accounting control refers to the processes and procedures put in place to ensure the accuracy, completeness, and integrity of financial information. This includes internal controls, such as segregation of duties, proper authorization and documentation of transactions, and regular financial reporting and audits. The goal of accounting control is to prevent errors, fraud, and mismanagement, and to provide assurance that the organization's financial information is reliable.

References

• Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, 237-248.
• Simons, R. (1987). Accounting control systems and business strategy: an empirical analysis. Accounting, organizations and society, 12(4), 357-374.
• Broadbent, J., & Laughlin, R. (2013). Accounting control and controlling accounting: Interdisciplinary and critical perspectives. Emerald Group Publishing.