A Framework for Control and Culture
The literature review in Part I has confirmed that influence of culture on control is typically covered in management accounting and control research, but less emphasis is given the opposite: the influence of control on culture. This study supports the latter stance: not only does culture influence control, but so does control influence culture. By integrating all prior results from field and theory, this chapter attempts to address this gap in the literature. A unique framework that explains how managers can establish a culture for effective controls is presented.