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Accounting control of data processing

IBM Systems Journal, 1972
An objective of a corporate-wide data processing service is to distribute its costs equitably among its users. Aimed toward more realistically meeting this objective is an accounting system - general ledger, budget, and data processing resource utilization system - based on a cost-center configuration.
Ron C. Rettus, Ross A. Smith
openaire   +1 more source

Infection control, ethics and accountability

Medical Journal of Australia, 2009
Health care-associated infections (HAIs) are a major clinical and economic problem in Australian hospitals, and a significant proportion are preventable. HAIs are the result of complex environmental, microbiological, pathological, behavioural and organisational factors, and prevention requires a multifaceted ("bundled") approach, including appropriate ...
Gwendolyn L, Gilbert   +2 more
openaire   +2 more sources

Accountability and control in American schools

Journal of Curriculum Studies, 2017
AbstractOne of the most controversial and significant of contemporary education reforms has been the teacher accountability movement. From this perspective, low-quality teachers and teaching are a major factor behind inadequate school performance, and a lack of accountability and control in schools is a major factor behind the problem of low-quality ...
Richard M. Ingersoll, Gregory J. Collins
openaire   +1 more source

CONTROLLING ACCOUNTS.

The Accounting Review, 1932
Abstract A controlling account is an account which, contained in the general or some other superior ledger and posted usually in total, contains, in summary, information which is found concurrently, in detail, in ledger records of a subsidiary character.
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Bill 8 - Accountability and Control

Healthcare Quarterly, 2004
The Ministry of Health and Long-Term Care (MOHLTC) and the hospitals of Ontario have for some time agreed that there has been little clarity as to their respective expectations in accounting to each other for their responsibilities in the delivery of healthcare.
Simon, Chester   +2 more
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Controlled Capital Account Liberalization

IMF Policy Discussion Papers, 2005
In this paper, we develop a proposal for a controlled approach to capital account liberalization for economies experiencing large capital inflows. The proposal essentially involves securitizing a portion of capital inflows through closed-end mutual funds that issue shares in domestic currency, use the proceeds to purchase foreign exchange from the ...
Eswar S. Prasad, Raghuram G. Rajan
openaire   +2 more sources

Professional accounting media: accountants handing over control to the system

Qualitative Research in Accounting & Management, 2010
Purpose The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals.
Baldvinsdottir, Gudrun   +3 more
openaire   +4 more sources

Accountability and Control

European Journal of Education, 1980
Amidst all the changes that higher education has seen and continues to undergo, one issue remains constant. It is the dialectic between academic freedom on the one hand and accountability on the other. Depending on how one answers the question 'Freedom for whom and to do what?' and 'Accountability to whom?', so the nature of higher education, its task ...
openaire   +1 more source

Accounting and controlling

2021
Principles of Management: Practicing Ethics, Sustainability, Responsibility was the first official textbook of the United Nations global initiative network, Principles for Responsible Management Education (PRME). It includes coverage of the UN’s Sustainable Development Goals (SDGs) which are central to business education and practice today.
Kocollari Ulpiana   +2 more
openaire   +1 more source

Accounting for Control and Decisions.

The Accounting Review, 1970
Reviews the book "Accounting for Control and Decisions," by Arthur Holmes, Robert Meier and Donald Pabst.
Robert R. Sterling, Eugene H. Sauls
openaire   +1 more source

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