Εφαρμογή κανόνων εταιρικής διακυβέρνησης σε οργανισμούς και ΔΕΚΟ

Μιχαλόπουλος, Άγγελος Μιχαήλ

Master Thesis

Author

Μιχαλόπουλος, Άγγελος Μιχαήλ

Date

2018-11

Abstract

The need for continuous monitoring of accounting information is a daily – awkward- task of the modern economy. Accounting Science has long overtaken the mere stamping of numbers and has become a major part of the everyday life of citizens, which governs self-preservation, autonomy and self-sufficiency. Accounting is the tool by which one can measure their financial capabilities. These capabilities are based on numbers that create the human need for consumption and investment to make money better. The needs of people and their efforts to maximize their profits led to the need to control financial information. Control is an integral part of accounting monitoring and information. Auditing is a process of drawing conclusions that results from the continuous monitoring of an enterprise's financial statements and is the key element in properly choosing to increase profits for both the business and all stakeholders. Control has become a necessary process today, based on security controls, which are triggered when a problem occurs, in order both to deal with it and to resolve it before it becomes detrimental. The internationalization of transactions, the appearance of many scandals in recent years, and the global economic crisis have been the pillars for implementing a common policy of monitoring and controlling economic units. The effort to modernize accounting science has become more than adequate in recent years, both with the adoption of International Financial Reporting Standards (IFRS) and with the implementation of International Standards on Auditing (ISAs)., In this context, at both national and global level, companies listed on the Stock Exchanges are required to apply rules and values that will govern not only their economic policy but also their strategy, with respect for society and their stakeholders. Corporate Governance is a tool that helps to achieve proper control, as it is the core of the company's internal control and effort for its sustainability and sustainable development, but also for business acceptance by the public. Lastly, it is worth saying that the faithful implementation of a corporate governance code inherent in both the economic and the social aspects of business can be a lever for improvement and success for organizations.

Postgraduate Studies Programme

Πρόγραμμα Μεταπτυχιακών Σπουδών στην Λογιστική και Έλεγχος Δημοσίων Οργανισμών και Επιχειρήσεων (ΠΜΣ ΛΕΟΔΕ)

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

Number of pages

106

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/11626

Collections

Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

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