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The Control Environment

In: Winning Ways through Corporate Governance

Author

Listed:
  • Neville Bain
  • David Band

Abstract

There is some confusion between understanding the importance of the control environment in which an organisation exists and dealing with accounting aspects, which are largely about presentation and form. It is important to distinguish between the two. In our view the more important area to focus on is the control environment because this provides the greatest opportunity to protect value in either commercial or non-profit-making enterprises. In the case of the accounting rules and regulations evidenced in accounting standards and best practice, this demonstrates consistency and clarity of presentation and gives a reasonable chance of understanding the health of that enterprise.

Suggested Citation

  • Neville Bain & David Band, 1996. "The Control Environment," Palgrave Macmillan Books, in: Winning Ways through Corporate Governance, chapter 6, pages 109-139, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-1-349-14158-6_6
    DOI: 10.1007/978-1-349-14158-6_6
    as

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