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Managing Organizational Culture for Effective Internal Control From Practice to Theory

:	Jan A. Pfister
:	Managing Organizational Culture for Effective Internal Control From Practice to Theory
:	Physica-Verlag
:	9783790823400
:	1
:	CHF 132.70
:

:	Management
:	English

:	245
:	Wasserzeichen
:	PC/MAC/eReader/Tablet
:	PDF

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.

Dr. Jan Pfister is Assistant Professor at the Department of Accounting and Finance at Lancaster University Management School, UK. His research focuses on performance measurement, management control and organizational culture in medium and large multinational companies.

	Foreword	7
	Acknowledgments	9
	Contents	11
	Abbreviations	15
	List of Figures	17
	List of Tables	19
	Introduction	21
	1.1 Need for the Study	21
	1.1.1 Current Issues in Practice	21
	1.1.2 Stage of Research	24
	1.2 Research Objective	26
	1.3 Research Design	28
	1.4 Organization of Study	31
	Part I	33
	Chapter 2 Basics	34
	2.1 Internal Control	34
	2.1.1 Definition	34
	2.1.2 Management Decision Processes	41
	2.1.3 Internal Control Effectiveness	45
	2.1.4 Inherent Limitations	49
	2.2 Organizational Culture	52
	2.2.1 Definition	52
	2.2.2 External Adaptation and Internal Integration	57
	2.2.3 Shared Values and Social Norms	59
	2.2.4 Specifications	60
	2.3 Summary	62
	Chapter 3 Literature Review	64
	3.1 Linking Control and Culture	64
	3.2 Internal Control	65
	3.2.1 Research Overview	65
	3.2.2 COSO	67
	3.2.3 CoCo	70
	3.2.4 Turnbull	72
	3.2.5 Reflection	73
	3.3 Management Accounting and Control	74
	3.3.1 Research Overview	74
	3.3.2 Ouchi	75
	3.3.3 Merchant	77
	3.3.4 Simons	78
	3.3.5 Reflection	80
	3.4 Research Theses	82
	Part II	89
	Chapter 4 Drivers for Control Effectiveness	90
	4.1 Purpose of Field Study	90
	4.2 Methods	92
	4.2.1 Semi-Structured Interviews	92
	4.2.2 Sample Choice	93
	4.2.3 Sample Characteristics	96
	4.2.4 Interview Procedures	99
	4.2.5 Content Analysis	102
	4.3 Findings	104
	4.3.1 Overview	104
	4.3.2 Commitment	107
	4.3.3 Competence	110
	4.3.4 Communication	114
	4.3.5 Complexity	118
	4.3.6 Change	122
	4.4 Discussion and Evaluation	126
	4.4.1 Input for further Theory-Building	126
	4.4.2 Distinction from COSO and CoCo	127
	4.4.3 Strengths and Limitations	128
	4.5 Summary	132
	Part III	133
	Chapter 5 Capturing Culture	134
	5.1 Purpose of the Theoretical Explanations	134
	5.2 Theory-Building versus Theory-Testing	136
	5.2.1 Culture as a Black Box	136
	5.2.2 Variable versus Metaphor	137
	5.3 Choice of Theories	139
	5.3.1 Selected Theories	139
	5.3.2 Explanations	139
	5.4 Summary	141
	Chapter 6 The Organizational Level	142
	6.1 Setup	142
	6.2 Culture as the Social System	144
	6.2.1 Elements	144
	6.2.2 Boundaries	145
	6.2.3 Environment	147
	6.3 Transfer between Culture and Environment	150
	6.3.1 Defining the Transfer	150
	6.3.2 Closed Boundaries	152
	6.3.3 Open Boundaries	155
	6.3.4 Mix between Closed and Open Boundaries	156
	6.4 Implications	157
	Chapter 7 The Individual Level	159
	7.1 Setup	159
	7.2 Values at the Individual Level	160
	7.2.1 Individual Differences	160
	7.2.2 Values at Work	161
	7.2.3 Conflicts of Values	163
	7.3 Tension between Organizational and Individual Interests	163
	7.3.1 Organizational Values	163
	7.3.2 Dimensions	165
	7.3.3 Sharing	166
	7.3.4 Intensity	167
	7.4 Implications	169
	Part IV	173
	Chapter 8 A Framework for Control and Culture	174
	8.1 The Framework	174
	8.1.1 The Theory-Building Process	174
	8.1.2 Framework Overview	175
	8.1.3 Closing Drivers and Opening Drivers	178
	8.1.4 Reinforcing Drivers	182
	8.2 Application	184
	8.2.1 Overview	184
	8.2.2 Qualitative Research	185
	8.2.3 Quantitative Research	187
	8.2.4 Practice	190
	8.3 Critical Reflection	191
	8.3.1 General Comments	191
	8.3.2 Distinction from Merchant and Simons	193
	8.3.3 Review of Research Theses	197
	8.3.4 Strengths and Limitations	199
	8.4 Summary	200
	Chapter 9 Conclusion	202
	9.1 Key Results	202
	9.1.1 The Control-and-Culture Framework	202
	9.1.2 Distinction from Common Control Frameworks	203
	9.2 Contribution	205
	9.2.1 Academic Contribution	205
	9.2.2 Practice-Oriented Contribution	206
	9.3 Generalization	207
	9.4 Research Opportunities	209
	9.5 Final Remarks	211
	Appendix A	212
	Appendix B	215
	Appendix C	217
	Data Analysis	217
	Appendix D	243
	Interview Questions	243
	1. General Questions	243
	2. Understanding for Internal Control (From Preliminary	243
	Interviews)	243
	3. Roots of Control Failures	244
	4. Drivers for Control Effectiveness	244
	5. Control, Culture and Values	245
	6. Sarbanes-Oxley Related Questions	245
	About the Author	256