The Individual Level

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


While the last chapter examined culture at the organizational level, this chapter focuses on how culture influences an individual in performing control.1 This chapter reveals under what conditions organizational members follow organizational interests rather than personal ones. For example, under what conditions does culture reinforce that people give their best effort for the organization and do not sleep on the job? How can culture assure that people do not steal assets or otherwise behave in a way that does not support the organization’s long-term interests? This chapter provides theoretical patterns in order to analyze the tension between individual and organizational interests. More specifically, the analysis turns towards possible reasons to explain under what conditions people follow their individual interests and under what conditions they follow organizational interests in their control behavior (see Fig. 7.1).


Organizational Culture Organizational Member Control Behavior Organizational Goal Generally Accept Accounting Principle 
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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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