Allowance for Doubtful Debts - Coursework Example

Blair’s recommendation could be biased and uninformed based on the bonuses of medium-sized companies as all managers aim to maximize profits.

Internal controls are logical measures adopted by an organization used to ensure that their business runs effectively to protect the organization from collapsing, such measures include reviews and procedures. Detective internal controls which are measures taken after an irregularity has occurred, in this case, the manager's recommendation for accounting is useful for future decision-making. Some of the useful detective controls include the performance and quality assurance of the company reviews, reconciliations of the books of accounts to aid the manager in making sound decisions, conducting audits on the company’s books from different years, and comparing inventory records with those of the different years. This way the manager is more knowledgeable and not just profit-oriented.