Managing Organizational Culture for Effective Internal Control: From Practice to Theory

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.

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.