Literature Review

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


While internal control and organizational culture have been treated separately before, this chapter provides a literature review on the link between control and culture. Taking the perspective of accounting and control research, the literature review focuses on how the interrelations between control and culture have been conceptualized in research. Therefore, an emphasis on the literature review is given to existing control terminologies and control frameworks, including organizational culture.


Internal Control Organizational Culture Organizational Member Management Accounting Control Framework 

Copyright information

© Physica-Verlag Berlin Heidelberg 2009

Authors and Affiliations

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

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