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.
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