简介
Summary:
Publisher Summary 1
While we often look at formal compliance procedures, incentive systems and other 'technical' ways to ensure effective internal control, this study emphasizes a different perspective: How do the management principles and practices influence organizational culture in order to enhance control effectiveness?
Publisher Summary 2
In times of economic and financial crises, the content of this book rings true. Drawing from interviews with executives, senior managers and/or auditors from renowned companies (eBay, Google, Hewlett Packard, Intel, Levi Strauss & Co., Microsoft, Novartis and many others) and theory from fields of sociology and social psychology, this research study provides an understanding of how "tone at the top" imprints on an organization and why that imprint works. More specifically, it discusses how managers' principles and practices can actively shape an open-minded culture that enhances effective internal control.
目录
Table Of Contents:
1 Introduction 1
1.1 Need for the Study 1
1.1.1 Current Issues in Practice 1
1.1.2 Stage of Research 4
1.2 Research Objective 6
1.3 Research Design 8
1.4 Organization of Study 11
Part I: Groundwork
2 Basics 15
2.1 Internal Control 15
2.1.1 Definition 15
2.1.2 Management Decision Processes 22
2.1.3 Internal Control Effectiveness 26
2.1.4 Inherent Limitations 30
2.2 Organizational Culture 33
2.2.1 Definition 33
2.2.2 External Adaptation and Internal Integration 38
2.2.3 Shared Values and Social Norms 40
2.2.4 Specifications 41
2.3 Summary 43
3 Literature Review 45
3.1 Linking Control and Culture 45
3.2 Internal Control 46
3.2.1 Research Overview 46
3.2.2 COSO 48
3.2.3 CoCo 51
3.2.4 Turnbull 53
3.2.5 Reflection 54
3.3 Management Accounting and Control 55
3.3.1 Research Overview 55
3.3.2 Ouchi 56
3.3.3 Merchant 58
3.3.4 Simons 59
3.3.5 Reflection 61
3.4 Research Theses 63
Part II: Field Study
4 Drivers for Control Effectiveness 73
4.1 Purpose of Field Study 73
4.2 Methods 75
4.2.1 Semi-Structured Interviews 75
4.2.2 Sample Choice 76
4.2.3 Sample Characteristics 79
4.2.4 Interview Procedures 82
4.2.5 Content Analysis 85
4.3 Findings 87
4.3.1 Overview 87
4.3.2 Commitment 90
4.3.3 Competence 93
4.3.4 Communication 97
4.3.5 Complexity 101
4.3.6 Change 105
4.4 Discussion and Evaluation 109
4.4.1 Input for further Theory-Building 109
4.4.2 Distinction from COSO and CoCo 110
4.4.3 Strengths and Limitations 111
4.5 Summary 115
Part III: Theoretical Explanations
5 Capturing Culture 119
5.1 Purpose of the Theoretical Explanations 119
5.2 Theory-Building versus Theory-Testing 121
5.2.1 Culture as a Black Box 121
5.2.2 Variable versus Metaphor 122
5.3 Choice of Theories 124
5.3.1 Selected Theories 124
5.3.2 Explanations 124
5.4 Summary 126
6 The Organizational Level 127
6.1 Setup 127
6.2 Culture as the Social System 129
6.2.1 Elements 129
6.2.2 Boundaries 130
6.2.3 Environment 132
6.3 Transfer between Culture and Environment 135
6.3.1 Defining the Transfer 135
6.3.2 Closed Boundaries 137
6.3.3 Open Boundaries 140
6.3.4 Mix between Closed and Open Boundaries 141
6.4 Implications 142
7 The Individual Level 145
7.1 Setup 145
7.2 Values at the Individual Level 146
7.2.1 Individual Differences 146
7.2.2 Values at Work 147
7.2.3 Conflicts of Values 149
7.3 Tension between Organizational and Individual Interests 149
7.3.1 Organizational Values 149
7.3.2 Dimensions 151
7.3.3 Sharing 152
7.3.4 Intensity 153
7.4 Implications 155
Part IV: Synthesis
8 A Framework for Control and Culture 161
8.1 The Framework 161
8.1.1 The Theory-Building Process 161
8.1.2 Framework Overview 162
8.1.3 Closing Drivers and Opening Drivers 165
8.1.4 Reinforcing Drivers 169
8.2 Application 171
8.2.1 Overview 171
8.2.2 Qualitative Research 172
8.2.3 Quantitative Research 174
8.2.4 Practice 177
8.3 Critical Reflection 178
8.3.1 General Comments 178
8.3.2 Distinction from Merchant and Simons 180
8.3.3 Review of Research Theses 184
8.3.4 Strengths and Limitations 186
8.4 Summary 187
9 Conclusion 189
9.1 Key Results 189
9.1.1 The Control-and-Culture Framework 189
9.1.2 Distinction from Common Control Frameworks 190
9.2 Contribution 192
9.2.1 Academic Contribution 192
9.2.2 Practice-Oriented Contribution 193
9.3 Generalization 194
9.4 Research Opportunities 196
9.5 Final Remarks 198
Appendix A: List of Interviewees 199
Appendix B: Company Information 203
Appendix C: Data Analysis 205
Appendix D: Interview Questions 231
References 235
About the Author 245
1 Introduction 1
1.1 Need for the Study 1
1.1.1 Current Issues in Practice 1
1.1.2 Stage of Research 4
1.2 Research Objective 6
1.3 Research Design 8
1.4 Organization of Study 11
Part I: Groundwork
2 Basics 15
2.1 Internal Control 15
2.1.1 Definition 15
2.1.2 Management Decision Processes 22
2.1.3 Internal Control Effectiveness 26
2.1.4 Inherent Limitations 30
2.2 Organizational Culture 33
2.2.1 Definition 33
2.2.2 External Adaptation and Internal Integration 38
2.2.3 Shared Values and Social Norms 40
2.2.4 Specifications 41
2.3 Summary 43
3 Literature Review 45
3.1 Linking Control and Culture 45
3.2 Internal Control 46
3.2.1 Research Overview 46
3.2.2 COSO 48
3.2.3 CoCo 51
3.2.4 Turnbull 53
3.2.5 Reflection 54
3.3 Management Accounting and Control 55
3.3.1 Research Overview 55
3.3.2 Ouchi 56
3.3.3 Merchant 58
3.3.4 Simons 59
3.3.5 Reflection 61
3.4 Research Theses 63
Part II: Field Study
4 Drivers for Control Effectiveness 73
4.1 Purpose of Field Study 73
4.2 Methods 75
4.2.1 Semi-Structured Interviews 75
4.2.2 Sample Choice 76
4.2.3 Sample Characteristics 79
4.2.4 Interview Procedures 82
4.2.5 Content Analysis 85
4.3 Findings 87
4.3.1 Overview 87
4.3.2 Commitment 90
4.3.3 Competence 93
4.3.4 Communication 97
4.3.5 Complexity 101
4.3.6 Change 105
4.4 Discussion and Evaluation 109
4.4.1 Input for further Theory-Building 109
4.4.2 Distinction from COSO and CoCo 110
4.4.3 Strengths and Limitations 111
4.5 Summary 115
Part III: Theoretical Explanations
5 Capturing Culture 119
5.1 Purpose of the Theoretical Explanations 119
5.2 Theory-Building versus Theory-Testing 121
5.2.1 Culture as a Black Box 121
5.2.2 Variable versus Metaphor 122
5.3 Choice of Theories 124
5.3.1 Selected Theories 124
5.3.2 Explanations 124
5.4 Summary 126
6 The Organizational Level 127
6.1 Setup 127
6.2 Culture as the Social System 129
6.2.1 Elements 129
6.2.2 Boundaries 130
6.2.3 Environment 132
6.3 Transfer between Culture and Environment 135
6.3.1 Defining the Transfer 135
6.3.2 Closed Boundaries 137
6.3.3 Open Boundaries 140
6.3.4 Mix between Closed and Open Boundaries 141
6.4 Implications 142
7 The Individual Level 145
7.1 Setup 145
7.2 Values at the Individual Level 146
7.2.1 Individual Differences 146
7.2.2 Values at Work 147
7.2.3 Conflicts of Values 149
7.3 Tension between Organizational and Individual Interests 149
7.3.1 Organizational Values 149
7.3.2 Dimensions 151
7.3.3 Sharing 152
7.3.4 Intensity 153
7.4 Implications 155
Part IV: Synthesis
8 A Framework for Control and Culture 161
8.1 The Framework 161
8.1.1 The Theory-Building Process 161
8.1.2 Framework Overview 162
8.1.3 Closing Drivers and Opening Drivers 165
8.1.4 Reinforcing Drivers 169
8.2 Application 171
8.2.1 Overview 171
8.2.2 Qualitative Research 172
8.2.3 Quantitative Research 174
8.2.4 Practice 177
8.3 Critical Reflection 178
8.3.1 General Comments 178
8.3.2 Distinction from Merchant and Simons 180
8.3.3 Review of Research Theses 184
8.3.4 Strengths and Limitations 186
8.4 Summary 187
9 Conclusion 189
9.1 Key Results 189
9.1.1 The Control-and-Culture Framework 189
9.1.2 Distinction from Common Control Frameworks 190
9.2 Contribution 192
9.2.1 Academic Contribution 192
9.2.2 Practice-Oriented Contribution 193
9.3 Generalization 194
9.4 Research Opportunities 196
9.5 Final Remarks 198
Appendix A: List of Interviewees 199
Appendix B: Company Information 203
Appendix C: Data Analysis 205
Appendix D: Interview Questions 231
References 235
About the Author 245
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