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


Repeating business failures bring the importance of effective internal control to the forefront. This study has examined the link between internal control and organizational culture in order to better understand how managers can establish a culture that enhances effective controls. In contrast to existing research in accounting and control, which typically studies culture as a contextual variable, this study has examined culture as a variable that can be influenced by senior-level people.


Internal Control Organizational Culture Effective Control Ethical Climate Management Accounting 
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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