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Full-Text Articles in Business
Perception Of Nonprofit Employees And Board Governance On The Internal Control Of Contributions: A Qualitative Study, Holly Andrea Caldwell
Perception Of Nonprofit Employees And Board Governance On The Internal Control Of Contributions: A Qualitative Study, Holly Andrea Caldwell
Doctoral Dissertations and Projects
This research contributes to the very limited number of qualitative studies on the development and implementation of internal controls in nonprofit organizations. The study explored the understanding of perceptions regarding internal controls in cash contributions from nonprofit organizational employees, Executive Directors/CEOs, and board members. This embedded single-case study consists of eight nonprofit organizations located in the Commonwealth of Virginia of the United States. Eleven themes of board governance, communication, contributions, development of policies and procedures, efficiency, fiduciary duty, leadership, resource availability, separation of duties, training, and trust were identified through interviews, review of policies and procedures for cash receipts and …
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Walden Dissertations and Doctoral Studies
Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Walden Dissertations and Doctoral Studies
Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …