INTERNAL CONTROL SYSTEM OF THE ENTITY: A SYNTHESIS ON THE STUDY ON THE ACCOUNTING RESEARCH METHODOLOGY

Aliona BÎRCĂ Academia de Studii Economice a Moldovei

Abstract

There always existed some skepticism towards what is new or different from what is known in science. Under these circumstances, the researcher is obliged to provide evidence through critical analysis, for any statement presented, by using testing and validation, cataloged as research methodology. The reality of the finalities in accounting research determines methodological strategies that shall reflect the objective truth. The statistical questionnaire was used to test and validate various assumptions on the internal control system. The questions were elaborated on the basis of various concepts, models presented in the epistemological part of the research. The survey was conducted by questioning the top management staff of various entities. The results were verified by correlation and regression coefficients, and, respectively, the four research assumptions and working hypotheses. Keywords: scientific research strategy, entity internal control system, corporate governance control environment, risk management, accounting control.