Ebook Managing Organizational Culture for Effective Internal Control: From Practice to Theory (Contributions to Management Science), by Jan Pfis
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Managing Organizational Culture for Effective Internal Control: From Practice to Theory (Contributions to Management Science), by Jan Pfis
Ebook Managing Organizational Culture for Effective Internal Control: From Practice to Theory (Contributions to Management Science), by Jan Pfis
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In times of economic and financial crises, the content of this book rings true. Drawing from interviews with executives, senior managers and/or auditors from renowned companies (eBay, Google, Hewlett Packard, Intel, Levi Strauss & Co., Microsoft, Novartis and many others) and theory from fields of sociology and social psychology, this research study provides an understanding of how "tone at the top" imprints on an organization and why that imprint works. More specifically, it discusses how managers' principles and practices can actively shape an open-minded culture that enhances effective internal control.
- Sales Rank: #10707543 in Books
- Published on: 2011-10-31
- Original language: English
- Number of items: 1
- Dimensions: 9.25" h x .61" w x 6.10" l, .84 pounds
- Binding: Paperback
- 245 pages
Review
"This book is a "must read" and provides a valuable resource for board members, senior management, operations management, systems designers, auditors, consultants, or other internal control practitioners."
H.C. "Pete" Warner, CPA, CIA, CICP, President Internal Control Institute
"It is now accepted that organizational culture has an important impact on management practices. But Dr Pfister's book makes substantial progress in detailing precisely how differences in culture impact on the design and use of management control systems. It will be of significant use to both business controllers and to academics try to advance our understanding of this important area."
David Otley, Distinguished Professor of Accounting & Management (Emeritus), Lancaster University Management School, UK
"Many professionals see the only relationship between Culture and Control in the fact that both start with a "C". They could not be more wrong. This highly recommendable book provides key insights on the close link between the two. ... This book also demonstrates why Finance and HR must start talking to each other instead of practicing disconnected performance management from inside their isolated silos."
Bjarte Bogsnes, Vice President of Performance Management Development, Statoil, Chairman, Beyond Budgeting Round Table Europe
From the Back Cover
In times of economic and financial crises, the content of this book rings true. While we often look at formal compliance procedures, incentive systems and other ‘technical’ ways to ensure effective internal control, this study emphasizes a different perspective: How do the management principles and practices influence organizational culture in order to enhance control effectiveness? New theory is provided on the way that tone at the top – leadership, sustainability, accountability, and other social control aspects – is combined with formal control. The research is based on in-depth interviews with senior-level people (e.g. executives, managers, auditors) from more than 18 renowned U.S. and Swiss companies, and theory from fields of sociology and social psychology. In contrast to contemporary accounting and control research, where culture provides a context for control, here any control mechanism can in turn influence culture. The study offers innovative insights for both academics and practitioners including:
a) a new research framework for analyzing the links between culture and control;
b) statements from senior-level people of eBay, Google, Hewlett Packard, Intel, Levi Strauss & Co., Microsoft, Motorola, Novartis and many more;
c) a practice-oriented tool to proactively mitigate typical roots of internal control failures;
d) integrated theory on social systems, personal and organizational values and organizational corruption;
e) a foreword from Solomon N. Darwin, University of California at Berkeley.
About the Author
Dr. Jan Pfister is Assistant Professor at the Department of Accounting and Finance at Lancaster University Management School, UK. His research focuses on performance measurement, management control and organizational culture in medium and large multinational companies.
Most helpful customer reviews
1 of 1 people found the following review helpful.
Not the entire book!!
By Kelly Hale
Do NOT purchase this. This is a 14-page executive summary that can be downloaded from the internet for FREE! It is NOT the entire book, so this is very misleading. For the same money, you could get the Kindle digital edition. I would almost rate this a 'bait-and-switch'...I am very angry and feel betrayed.
0 of 1 people found the following review helpful.
Tearing down the silos
By Bjarte Bogsnes
The only relationship many see between Culture and Control is that both start with a "C". They could not be more wrong. This highly recommendable book provides key insights on the close link between the two. Culture eats traditional control mechanisms for lunch, and can never be disregarded if we want to move beyond all our illusions of control. This book also demonstrates why Finance and HR must start talking together instead of practicing disconnected performance management from inside their isolated silos.
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