Corporate Boards: Control through Representation and Accounting Standards in Small and Medium Enterprises (SME).

Abstract

Today the company has adopt the accounting standards and corporate governance (CG) standards.CG is at the topic of all the lesson of management. The corporate governance and management has important role in every company, but the role of implementing standards of accounting is most important. Effective corporate governance requires a clear understanding of the respective roles of the board, management and shareholders; their relationships with each other; and their relationships with other corporate stakeholders.

This paper is a theoretical study about the corporate governance and the role of company in corporate governance and the role of accounting standards in SME.

Keywords: corporate governance, accounting standards, board of directors etc.

DOI: 10.7176/RJFA/11-17-07

Publication date:October 31^st 2020