Capturing Culture

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


Part II has provided an overview of the drivers for control effectiveness. These drivers, representing principles and practices that senior-level people apply to establish a culture for effective controls, were presented as a collection of best practices and were organized according to typical categories of control failures. However, it was not yet clear how these drivers interrelate, nor how they need to be mixed in order to establish a culture where controls are effective. In this part, the course of study goes one step deeper in order to explain the role of organizational culture in the context of internal control. Understanding the role of culture for control is important for deriving implications about how an adequate culture can be built, and only once a theoretical basis has been established in this part, can the study go on in Part IV to define how the drivers should be mixed so that managers can establish a culture for effective controls.


Internal Control Organizational Culture Organizational Level Control Effectiveness Organizational Member 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Physica-Verlag Berlin Heidelberg 2009

Authors and Affiliations

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

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