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1、外文文獻翻外文文獻翻譯、、外文原文原文：InternalcontrolaccountabilitycpategovernanceMedievalmodernBritaincomparedTofunctioneffectivelyefficientlyallinstitutionsneedsoundeffectivesystemsofcpategovernance.Internalcontrolisoneofthemostimptantm

2、echanismsofdeliveringaccountabilityenablesganizationstomonitcontroltheiroperations.AccdingtoStatementofAuditingStard(SAS300):aninternalcontrolsystemcanperhapsbedistilledintothewholesetofcontrolsfinancialotherwisewhichena

3、blemanagementtorunanefficientbusinesssafeguardassetsprotectagainsterrfraudprepareaccuratecompletetimelyaccountingrecds.Withthebestofintentionsmostpeoplemakemistakes.Themistakesmaybeerrsintheendresultsoftheirwkneedlessine

4、fficienciesinachievingthoseendresultsboth.sometimeswithoutthebestofintentionsafewpeopledeliberatelyfalsify.Anyganizationwishingtoconductitsbusinessinanderlyefficientmannertoproducereliablefinancialaccountinginfmationboth

5、fitsownfothers’useneedssomecontrolstominimizetheeffectsoftheseendemichumanfailings.Thisraisestheinterestinghisticalquestionofwhethertheserequirementsofaninternalcontrolsystemareeffectivelyahistical.Whateverthesocietalins

6、titutionisthereaneedtorunthatinstitutionefficientlytosafeguardassetstoguardagainstfraudtodeliverproperaccountableinfmationTheaimofthisparticularpaperistocomparecontrastinternalcontrolsystemsinmedievalEnglwiththosefoundto

7、day.InparticularthenatureofmodesofinternalcontrolinmedievalinstitutionssuchastheEnglishexchequermedievalManiscontrastedwiththatusedinmoderninstitutionssuchascpationsgovernmentdepartments.AsallTherehasbeenverylittlespecif

8、icfocusonthefinancialadministrativehistyofthetimeparticularlyfromanaccountingcpategovernanceperspective.NukeBaxterreviewaccountingaspectsoftheperiodwhileBrayeraddressesthefeudalaspectsofaccountingfromaMarxianperspective.

9、MostrelevanttothepresentpaperisHaskinMachewhoexaminelatemedievaldevelopmentsinaccountingtechnology.Ofparticularinteresttheyarguethatthepowerknowledgeterm“control”emergesfromthelatetwelfthcentury.Itderivestheybelievefromt

10、hetermscontrarotuluscontrerolleusedfduplicatecopiesofaccountingrolls(i.e.accountingrecds)attheEnglishexchequer.TheCadburyCommittee(1992)promotedanewagendafcpategovernancerefm.Itistherefetemptingtothinkofinternalcontrolas

11、arelativelynewconcept.Howeverinternalcontrolhasbeenofperennialimptanceinhumansociety.Solomonetal.(2000)arguethatTurnbullmadeexplicitanalreadyimplicitconceptualframewkfinternalcontrol.Theevidenceinthispaperconfirmsthenoti

12、onthateveninmedievaltimestherewasan“unstated”framewkwhichunderpinnedactualpractice.InmedievalEnglthemainmechanismsofcontrolaccountabilityareverysimilarinprincipletothosesetoutinmodernreptsoncpategovernanceinternalcontrol

13、.Therewashoweverperhapsadifferenceinemphasisintheobjectives.Inmedievalinstitutionsthemajconcernwastosafeguardassetsprotectagainsterrfraudwiththeneedtobeefficienttopreparegoodaccountingrecdsperhapsbeingofsecondaryimptance

14、.Theneedfeffectiveinternalcontrolwasrecognisedbycontemparywritersasfaraswecantelloperationalisedinmedievalinstitutions.Inparticularstewardshippersonalaccountabilitywereceelementsofinternalcontrolweremeimptantthanperfmanc

15、emeasurementefficiencyindeedprofit.ThecontrolenvironmentofmedievalEnglwasbasedonsovereignpower.Thiswasafeudalhierarchicalsocietywithpowerflowingdownwards.Itwasperhapsanalogoustoaverydictatialcentralisedbusinessganisation

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