Limitations – Inherent in the measurement process is an element of estimation error as a result of the use of subjective judgement for some items operationalised in assessing internal control effectiveness.
Onumah, J., Kuipo, R. and Obeng, V. (2012), "Effectiveness of Internal Control Systems of Listed Firms in Ghana", Tauringana, V. and Mangena, M. (Ed.) Accounting in Africa (Research in Accounting in Emerging Economies, Vol. 12 Part A), Emerald Group Publishing Limited, Bingley, pp. 31-49. https://doi.org/10.1108/S1479-3563(2012)000012A006Download as .RIS
Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited