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Organizational culture and internal control

Author

Listed:
  • Sorin Domnisoru

    (University of Craiova)

  • Radu Ogarca

    (University of Craiova)

  • Isabela Dragomir

    (University of Craiova)

Abstract

The paper proposes investigating the relationship between the organizational culture and internal control. The approach is a qualitative, constructive one. There is asserted and argued the thesis according to which between the two elements there is a one-to-one relationship, going on up to an extended overlapping between the organizational culture and the internal control environment. Though, our work emphasizes also the potential differences and distortions which may appear within the organizational activity between these important elements. The identification of several factors which may enhance the synergy between the organizational culture and internal control, respectively the description of possible entities, processes and organizational relationships through which there could be made corrections and reciprocal adjustments between the two elements are the main results of the present research, with theoretical importance for the scientific and practical research for the organizational management and audit.

Suggested Citation

  • Sorin Domnisoru & Radu Ogarca & Isabela Dragomir, 2017. "Organizational culture and internal control," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 628-628.
    • Handle: RePEc:aud:audfin:v:15:y:2017:i:148:p:628
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    References listed on IDEAS

    as
    1. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    2. Wu, Jay Y., 2008. "A General Behavior Model and New Definitions of Organizational Cultures," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(6), pages 2535-2545, December.
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    4. Cristiano Busco & Robert W. Scapens, 2011. "Management accounting systems and organisational culture," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(4), pages 320-357, November.
    5. Marc Sim, 2009. "National culture effects on groups evaluating internal control," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 53-78, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Organizational culture; internal control; management; control environment;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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