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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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