管理会計からの不正抑止へのアプローチ

ガバナンス、内部統制の共通要素としての内部通報制度に着目して

抄録

This review starts from managerial accounting literatures related to Corporate Governance（CG） and Internal Control（IC）. And it develops these themes into an anti-fraud approach in the light of whistleblowing as a linkage between the ethics and management control. Whilst some whistleblowing studies have been evident in three areas of mutual monitoring, behavioral acounting and management control systems, they have tended to take out of context of CG or IC.