企业文化与内部控制偏好关系的实证研究

An Empirical Study of Relationships Between the Preference for Internal Control System and Corporate Culture

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。

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.