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


This chapter introduces both internal control and organizational culture in order to provide a basic understanding for the two topics. Before addressing organizational culture in the second part of this chapter, the focus is set on internal control. A wide range of control concepts exist in the management accounting and control literature: strategic control, management control, internal control, and control systems, to name just a few of the major themes. The variety of concepts, their different purposes in closely related areas, and particularly the different interpretations from the various authors, generate many overlaps between concepts.1 As a result, differences in terminologies often cause miscommunication and misguided expectations among the parties involved.2 To understand the reason for the variety of definitions of internal control itself, the term will be embedded in its historical evolution and divided into a focused and a comprehensive view of internal control. In addition, internal control will be discussed and integrated with strategic control, management control and control systems in order to provide a holistic understanding of the fundamental role of internal control for any business. Spending adequate time for defining internal control provides the basis for investigating the role of organizational culture for internal control throughout this study.


Internal Control Organizational Culture Corporate Governance Management Control System Strategic Control 
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Copyright information

© Physica-Verlag Berlin Heidelberg 2009

Authors and Affiliations

  1. 1.Lancaster University Management SchoolDept. Accounting & FinanceLancasterUnited Kingdom

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