Managing Organizational Culture for Effective Internal Control

From Practice to Theory

  • Authors
  • Jan A. Pfister

Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Table of contents

  1. Front Matter
    Pages i-xx
  2. Groundwork

    1. Front Matter
      Pages 13-13
    2. Jan Pfister
      Pages 1-12
    3. Jan Pfister
      Pages 15-44
    4. Jan Pfister
      Pages 45-69
  3. Field study

    1. Front Matter
      Pages 71-71
    2. Jan Pfister
      Pages 73-115
  4. Theoretical explanations

    1. Front Matter
      Pages 117-117
    2. Jan Pfister
      Pages 119-126
    3. Jan Pfister
      Pages 127-143
    4. Jan Pfister
      Pages 145-158
  5. Synthesis

    1. Front Matter
      Pages 159-159
    2. Jan Pfister
      Pages 161-188
    3. Jan Pfister
      Pages 189-198
  6. Back Matter
    Pages 200-245

About this book


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.


Field Study Research Internal Control Research Management Accounting Management Control Principles and Practices of Management organization organizations

Bibliographic information