民族文化特征和企业文化二维权变因子与内部控制偏好关系的实证研究
  
DOI:
中文关键词:  内部控制偏好;民族文化特征;企业文化;权变理论
英文关键词:Internal control preference; national culture characteristic; corporate culture ; contingency theory
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胡本源 新疆财经大学会计学院 
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中文摘要:
      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,2008)。内部控制是通过组织中的人员的一言一行来实现的(COSO,2008),而企业成员的思考、感觉和行动的方式受到其个人文化价值观和企业文化的影响(Hofstede,1980,1991)。本文研究民族文化特征和企业文化这两个权变因子对内部控制系统的影响。本文的研究结果发现:①当企业所处的文化环境中民族文化特征与企业文化主导的价值观特征相冲突时,内部控制的设计与民族文化特征和企业文化两个权变因子同时实现了良好的适配的企业,其业绩也较好;②偏离理想内部控制设计的企业,其偏离程度越高,业绩越差。本文的研究结果表明:当企业在多文化环境中经营时,在设计企业内部控制系统时,必须同时考虑民族文化特征和企业文化这两个权变因子的作用。
英文摘要:
      No two entities will,or should,have the same internal control system(COSO,2008).Internal control is accomplished by speech and gesture of the people in the organization(COSO,2008).The enterprise members’ways of thinking,feeling,and acting will be influenced by individual cultural values and corporate culture(Hofstede,1980,1991).This paper examines under the interaction effect of organizational culture and national culture characteristic,whether the whole design and choice preference of the enterprise current internal control system fits with these two factors.Our results find that:①under the condition that the national culture characteristic conflicts with value characteristics led by organizational culture,if the design of internal control is well fitted with these two contingency factors,the firm performance will be good;②for the enterprise which is deviated from the ideal state of internal control design,the higher the deviation is,the worse performance will be.Our finding indicates that,when operating in multicultural environments,firms should analyze their national culture characteristic and organizational culture simultaneously.
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