Internal Control and Accounting Policies and Procedures Practices: An Institutional Perspective

摘要

The present studies demonstrate the importance of organizational routines and institutions in shaping the internal control and accounting policies and procedures practices in two Saudi firms operate in the real estate sector. An attempt has been made to distinguish the control environment, which represents management’s overall attitude, awareness and actions, from control policies and procedures, which are the detailed set of guidelines and procedures that management stabilities over information and transactions processing.