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Impact And Influenceof The Internal Control Systemon Integrated Reporting

Author

Listed:
  • Plamena Nedyalkova

    (University of Economics – Varna, Bulgaria)

Abstract

The report addresses an issue that is relevant to its time, and this is the impact and influence of the internal control system on integrated reporting. The report presents a very important problem with regard to the achievement of quality integrated reporting, through a well-established and operational internal control system. Various internal control systems in the public (state) and non-public (private) sectors are examined. The report makes a significant distinction between the system of financial management and control in the public sector and the system of internal control in the non-public sector companies.

Suggested Citation

  • Plamena Nedyalkova, 2020. "Impact And Influenceof The Internal Control Systemon Integrated Reporting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 615-627.
    • Handle: RePEc:vrn:cfdide:y:2020:i:1:p:615-627
    as

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    File URL: https://ue-varna.bg/~uevarna/uploads/filemanager/303/publishing-complex/2020/Economic_science_education_real_economy_T3_2020.pdf
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    More about this item

    Keywords

    system; internal control; integrated reporting; influence; impact;
    All these keywords.

    JEL classification:

    • M29 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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