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Technical

Enterprise governance - getting the balance right Logo cima

  CIMA |   Free |   CIMA |   2004 |   Thought leadership

This report complements an earlier IFAC report, Rebuilding Public Confidence in Financial Reporting: An International Perspective which looked at ways of restoring the credibility of financial reporting and corporate disclosure. The international perspective distinguishes both these reports from other literature in this field. We focus on what goes right and wrong in listed companies. However, most of our recommendations are relevant to other public-interest entities and small and medium-sized enterprises.

Topics covered:
  • Management accounting: Business: Strategy, Advanced
  • Management accounting: Technical: Risk management & internal control: Internal control, Advanced

1 Comments/Reflections

Ronald Whitehead

Ronald Whitehead Nov 2015

Improved understanding of the need for organisations to go beyond good corporate governance. Development of strategic planning and measurement tools including appropriate scorecards to monitor performance and risk and balance financial return with ethical governance and control.