Managing organizational culture for effective internal control :
General Material Designation
[Book]
Other Title Information
from practice to theory /
First Statement of Responsibility
by Jan A. Pfister.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
London :
Name of Publisher, Distributor, etc.
Springer [distributor],
Date of Publication, Distribution, etc.
2009.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource (1 volume)
SERIES
Series Title
Contributions to management science
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references (pages 235-244).
CONTENTS NOTE
Text of Note
Groundwork -- Basics -- Literature Review -- Field study -- Drivers for Control Effectiveness -- Theoretical explanations -- Capturing Culture -- The Organizational Level -- The Individual Level -- Synthesis -- A Framework for Control and Culture -- Conclusion.
0
SUMMARY OR ABSTRACT
Text of Note
In times of economic and financial crises, the content of this book rings true. 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? New theory is provided on the way that tone at the top - leadership, sustainability, accountability, and other social control aspects - is combined with formal control. The research is based on in-depth interviews with senior-level people (e.g. executives, managers, auditors) from more than 18 renowned U.S. and Swiss companies, and theory from fields of sociology and social psychology. In contrast to contemporary accounting and control research, where culture provides a context for control, here any control mechanism can in turn influence culture. The study offers innovative insights for both academics and practitioners including: a) a new research framework for analyzing the links between culture and control; b) statements from senior-level people of eBay, Google, Hewlett Packard, Intel, Levi Strauss & Co., Microsoft, Motorola, Novartis and many more; c) a practice-oriented tool to proactively mitigate typical roots of internal control failures; d) integrated theory on social systems, personal and organizational values and organizational corruption; e) a foreword from Solomon N. Darwin, University of California at Berkeley.
ACQUISITION INFORMATION NOTE
Source for Acquisition/Subscription Address
Springer
Stock Number
978-3-7908-2339-4
OTHER EDITION IN ANOTHER MEDIUM
Title
Managing organizational culture for effective internal control.