企业文化与内部控制偏好关系的实证研究

doi:10.16716/j.cnki.65-1030/f.2018.03.006

摘要/Abstract

摘要： 没有哪两个主体将会或者应该具有相同的内部控制系统(COSO,1992);企业文化会影响管理者的行为和包括控制系统选择等管理决策(Henri,2006; Williams和Triest,2009)。本文研究企业文化对内部控制偏好的影响,结果发现:(1)强调控制价值观的企业文化类型更可能偏好强调正式控制的内部控制系统;(2)强调灵活价值观的企业文化类型更可能偏好强调非正式控制的内部控制系统;(3)只有在以内部控制目标实现程度为因变量时,企业偏好非正式控制的内部控制系统与企业文化的适配程度越高,企业的业绩越好。本文的研究结果表明:当企业在多文化环境中经营时,应当充分分析自身企业文化的特征,并以此为依据确定应当设计何种类型的内部控制系统,从而提升企业的业绩。

关键词: 内部控制偏好, 企业文化, 企业业绩

Abstract: No two entities will, or should, have the same internal control systems(COSO,1992). Organizational culture will affect managers' behavior and management decision including selecting control systems(Henri,2006; Williams & Triest,2009).This paper examines the effect of organizational culture on the whole design and choice preference of the enterprise current internal control system. Our results find that, (1) Firms whose cultural types associated with control values will prefer the internal control system which emphasis on formal control; (2) Firms whose cultural types associated with flexibility values will prefer the internal control system which emphasis on informal control; (3) when the design of internal control is well fitted with organizational culture, the firm performance will be good under the condition that the dependent variable is measured by the realization degree of internal control objectives. Our finding indicates that, when operates in multicultural environments, firms should analyze their corporate culture. Based on this analysis, managers can determine which types of internal control system should be designed to improve firm performance.

Key words: Preference for Internal Control, Corporate Culture, Firm Performance

中图分类号:

F272-05/F275

胡本源. 企业文化与内部控制偏好关系的实证研究[J]. 新疆财经, 2018, (3): 48-58.

Hu Benyuan. An Empirical Study of Relationships Betweenthe Preference for Internal Control System and Corporate Culture[J]. Finance & Economics of Xinjiang, 2018, (3): 48-58.

参考文献

[1] Treadway委员会发起组织委员会(COSO).内部控制——整合框架[M].方红星,等,译.大连:东北财经大学出版社,2008.
[2] Hofstede G.H..Culture's Consequences:International Difference in Work Related Values[M].Beverly Hills,CA:Sage,1980.
[3] Hofstede G.H..Cultures and Organizations: Software of the Mind[M].New York: McGraw-HilI,1991.
[4] Henri J..Organizational Culture and Performance Measurement Systems[J].Accounting,Organizations and Society,2006(31):77-103.
[5] Williams C.and Triest S.V..The Impact of Corporate and National Cultures on Decentralization in Multinational Corporations[J].International Business Review,2009(18): 156-167.
[6] Otley D..The Contingency Theory of Management Accounting: Achievement and Prognosis[J].Accounting,Organizations and Society,1980,5(4): 2231-2246.
[7] Fisher J..Contingency-based Research on Management Control Systems: Categorization by Level of Complexity[J].Journal of Accounting Literature,1995(14):24-53.
[8] Chenhall R.H..Management Control Systems Design Within Its Organizational Context: Findings from Contingency-based Research and Directions for the Future[J].Accounting,Organizations and Society,2003(28):127-168.
[9] Chow C.W.,Kato Y.and Shields M.D..National Culture and the Preference for Management Controls:An Exploratory Study of the Firm-labor Market Interface[J].Accounting,Organizations and Society,1994,19(4/5): 381-400.
[10] Lau C.M.and Tan J.J..The Impact of Budget Emphasis,Participation,and Task Difficulty on Managerial Performance: A Cross-cultural Study of the Financial Services Sector[J].Management Accounting Research,1998,9(2): 163-183.
[11] Merchant K.,Chow C.W.and Wu A..Measurement, Evaluation and Reward of Profit Center Managers: A Cross-sectional Field Study[J].Accounting Organizations and Society,1995(20):619-638.
[12] Chow C.W.,Kato Y.and Merchant K.A..The Use of Organizational Controls and Their Effects on Data Manipulation and Management Myopia:Japan vs.U.S.Comparison[J].Accounting Organizations and Society,1996,21(2/3):175-192.
[13] Awasthi V.N.,Chow C.W.and Wu A..Performance Measure and Resource Expenditure Choices in a Teamwork Environment: the Effects of National Culture[J].Management Accounting Research,1998,9(2):119-138.
[14] Dent J.F..Accounting and Organizational Cultures: A Field Study of the Emergence of a New Organizational Reality[J].Accounting,Organizations and Society,1991,16(8):705-732.
[15] Flamholtz E.G.,Das T.K.and Tsur A.S..Toward an Integrative Framework of Organizational Control[J].Accounting,Organizations and Society,1985,10(1):35-50.
[16] Gordon L.and Miller D.A..Contingency Framework for the Design of Accounting Information Systems[J].Accounting,Organizations and Society,1976,1(1):59-69.
[17] Grabner I.and Moers F..Management Control as a System or a Package——Conceptual and Empirical Issues[J].Accounting,Organizations and Society,2013(38):407-419.
[18] 安东尼,戈文达拉扬.管理控制系统[M].刘霄仑,朱晓辉,译.北京:人民邮电出版社,2011.
[19] Ouchi W..A Conceptual Framework for the Design of Organizational Control Mechanisms[J].Management Science,1979,25(9):833-848.
[20] Ouchi W..Markets,Bureaucracies and Clans[J].Administrative Science Quarterly,1980(25):129-141.
[21] Govindarajan V.and Fisher J..Strategy,Control Systems and Resource Sharing: Effects on Business-unit Performance[J].Academy of Management Journal,1990(33):259-285.
[22] Treadway委员会发起组织委员会(COSO).内部控制——整合框架(2013)[M].财政部会计司,译.北京:中国财政经济出版社,2014.
[23] Birnberg J.G.and Snodgrass C..Culture and Control[J].Accounting Organizations and Society,1988,13(5):447-464.
[24] Quinn R.E.and Kimberly J.R..Paradox,Planning,and Perseverance:Guidelines for Managerial Practice[M].Kimberly J.R.,Quinn R.E..Managing Organizational Translations.Homewood,IL:Dow Jones- Irwin,1984:295-313.
[25] Quinn R.E.and Rohrbaugh J..A Spatial Model of Effectiveness Criteria:towards a Competing Values Approach to Organizational Analysis[J].Management Science,1983(29):363-377.
[26] Deshpande R.,Farley J.and Webster F.E.Jr.Corporate Culture,Customer Orientation and Innovativeness in Japanese Firms:A Quadrad Analysis[J].Journal of Marketing,1993(57):23-37.
[27] Zammuto R.F.and Krakower J.Y..Quantitative and Qualitative Studies of Organizational Culture Research [J].Organizational Change and Development,1991(5):83-114.
[28] Quinn R.E..Beyond Rational Management[M].San Francisco:Jossey-Bass Inc.Publishers,1988.
[29] Burns T.and Stalker G.M..The Management of Innovation[M].London:Tavistock Publications,1961.
[30] Otley D.T.and Wilkinson C..Organizational Behavior:Strategy,Structure,Environment and Technology.In:K.R.Ferris (Ed.),Behavioural Accounting Research:A Critical Analysis[M].New York:Century Publications Co.,1988.
[31] 张玉利,李乾文.公司创业导向、双元能力与组织绩效[J].管理科学学报,2009,12(1):137-152.
[32] 文东华,等.全面质量管理的业绩效应: 一项结构方程模型研究[J].管理科学学报,2014,17(11):79-95.
[33] Van Der Stede W.A.,Young S.M.and Chen C.X..Assessing the Quality of Evidence in Empirical Management Accounting Research:the Case of Survey Studies[J].Accounting,Organizations and Society,2005(30):655-684.
[34] Cameron K.and Quinn R.E..Diagnosing and Changing Organizational Culture:Based on the Competing Values Framework[M].Reading,MA:Addison-Wesley,1999.
[35] Bhimani A..A Study of the Emergence of Management Accounting System Ethos and Its Influence on Perceived System Success[J].Accounting,Organizations and Society,2003(28):523-548.
[36] Henri J..Organizational Culture and Performance Measurement Systems[J].Accounting,Organizations and Society,2006(31):77-103.
[37] Govindarajan V..A Contingency Approach to Strategy Implementation at the Business-unit Level:Integrating Administrative Mechanisms with Strategy[J].Academy of Management Journal,1988,31(4):828-853.
[38] Abernethy M.A.and Guthrie C.H..An Empirical Assessment of the Fit between Strategy and Management Information Systems Design[J].Accounting and Finance,1994(33):49-66.
[39] Chenhall R.H.and Langfield-Smith K..The Relationship between Strategic Priorities,Management Techniques and Management Accounting:An Empirical Investigation Using a Systems Approach[J].Accounting,Organizations and Society,1998(23):243-264.
[40] Hoque Z.A..Contingency Model of the Association between Strategy,Environmental Uncertainty and Performance Measurement:Impact on Organizational Performance[J].International Business Review,2004(13):485-502.
[41] Govindarajan V..Appropriateness of Accounting Data in Performance Evaluation: An Empirical Examination of Environmental Uncertainty as an Intervening Variable[J].Accounting,Organizations and Society,1984(9):125-135.
[42] Auzair S.M.and Langfield-smith K..The Effect of Service Process Type, Business Strategy and Life Cycle Stage on Bureaucratic MCS in Service Organizations[J].Management Accounting Research,2005(16):399-421.
[43] Withey M.,Daft R.L.and Cooper W.H..Measures of Perrow's Work Unit Technology: An Empirical Assessment of a New Scale[J].Academy of Management Journal,1983,26(1):45-63.
[44] Brownell P.and Hirst M.K..Reliance on Accounting Information,Budget Participation and Task Uncertainty:Test of a Three Way Interaction[J].Journal of Accounting Research,1986,Autumn:241-249.
[45] Lau C.M.,Low L.C.and Eggleton I.R.C..The Impact of Reliance on Accounting Performance Measures on Job-related Tension and Managerial Performance, Additional Evidence[J].Accounting,Organizations and Society,1995(20):359-381.
[46] Burkert M.,Davila A.,Mehta K.and Oyon D..Relating Alternative Forms of Contingency Fit to the Appropriate Methods to Test Them[J].Management Accounting Research,2014,25(1):6-29.
[47] Nunnally J.C.and Bernstein L.H..Psychometric Theory[M].3rd ed.,McGraw-Hill,New York,1994.