IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04347146.html
   My bibliography  Save this paper

Internal Control In Organization Theories: A Review Of Theoretical Literature
[Le Contrôle Interne Dans Les Théories Des Organisations : Une Revue De La Littérature Théorique]

Author

Listed:
  • Soufiane Ghyati

    (ENCG Casablanca Beau site, B.P 2725 Ain Sebaâ, Casablanca -Maroc)

  • Tarik Kasbaoui

    (ENCG –CasablancaBeau site, B.P 2725 Ain Sebaâ, Casablanca -Maroc)

Abstract

This article explores various aspects of the systemic approach to control, examining its crucial role in organizational governance and its adaptation to complexity. The aim is to contribute to a deep and contextual understanding of this essential subsystem. The concept of internal control holds a prominent place in organizational governance, evolving to meet growing demands. This research investigates the conception of internal control according to the COSO 1994 framework, emphasizing the importance of its five fundamental components. Recognizing the significance of standards, our research underscores the need for a contextual approach to internal control, exploring the distinction between internal control and organizational control. By scrutinizing the evolution of control typologies, the study seeks to structure a historical perspective while emphasizing the importance of understanding control in a global context. This article serves as a theoretical framework for in-depth research on internal control, emphasizing the importance of clearly defining concepts. This article on internal control theory concludes that the term "control" has a complex semantic richness, with 57 connotations, underlining the complexity of the concept. It highlights the sensitivity of external partners to internal control systems, and underlines its strategic importance in managing external interactions.

Suggested Citation

  • Soufiane Ghyati & Tarik Kasbaoui, 2023. "Internal Control In Organization Theories: A Review Of Theoretical Literature [Le Contrôle Interne Dans Les Théories Des Organisations : Une Revue De La Littérature Théorique]," Post-Print hal-04347146, HAL.
    • Handle: RePEc:hal:journl:hal-04347146
    DOI: 10.5281/zenodo.10375588
    Note: View the original document on HAL open archive server: https://hal.science/hal-04347146
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04347146/document
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.10375588?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Feng, Mei & Li, Chan & McVay, Sarah, 2009. "Internal control and management guidance," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 190-209, December.
    2. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Debora Kobayashi Mendes de Oliveira & Joshua Onome Imoniana & Valmor Slomski & Luciane Reginato & Vilma Geni Slomski, 2022. "How do Internal Control Environments Connect to Sustainable Development to Curb Fraud in Brazil?," Sustainability, MDPI, vol. 14(9), pages 1-21, May.
    2. James Christopher Westland, 2020. "Predicting credit card fraud with Sarbanes‐Oxley assessments and Fama‐French risk factors," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 27(2), pages 95-107, April.
    3. Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
    4. Andrea Francesconi & Enrico Guarini, 2017. "Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 113-134.
    5. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
    6. Mei, Maggie Qiuzhu & Wang, Le & Yan, Jie, 2023. "Maintaining product quality consistency when offshoring to emerging markets: The role of subsidiary control," Journal of International Management, Elsevier, vol. 29(1).
    7. Baolei Qi & Liuchuang Li & Qing Zhou & Jinghui Sun, 2017. "Does internal control over financial reporting really alleviate agency conflicts?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 1101-1125, December.
    8. David Pastoriza & Miguel Ariño & Joan Ricart, 2008. "Ethical Managerial Behaviour as an Antecedent of Organizational Social Capital," Journal of Business Ethics, Springer, vol. 78(3), pages 329-341, March.
    9. Wunhong Su & Liuzhen Zhang & Chao Ge & Shuai Chen, 2022. "Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework," Sustainability, MDPI, vol. 14(15), pages 1-30, August.
    10. Julien Batac & Olivier de La Villarmois, 2003. "Les Interactions Controle / Apprentissage Organisationnel : Proposition D'Une Grille D'Analyse," Post-Print halshs-00582732, HAL.
    11. Sun-Moon Jung & Jae Yong Shin, 2022. "Social Performance Incentives in Mission-Driven Firms," Management Science, INFORMS, vol. 68(10), pages 7631-7657, October.
    12. Mindy K. Shoss & Dustin K. Jundt & Allison Kobler & Clair Reynolds, 2016. "Doing Bad to Feel Better? An Investigation of Within- and Between-Person Perceptions of Counterproductive Work Behavior as a Coping Tactic," Journal of Business Ethics, Springer, vol. 137(3), pages 571-587, September.
    13. Bart A. De Jong & Katinka M. Bijlsma-Frankema & Laura B. Cardinal, 2014. "Stronger Than the Sum of Its Parts? The Performance Implications of Peer Control Combinations in Teams," Organization Science, INFORMS, vol. 25(6), pages 1703-1721, December.
    14. Anja Schulze & Stefano Brusoni, 2022. "How dynamic capabilities change ordinary capabilities: Reconnecting attention control and problem‐solving," Strategic Management Journal, Wiley Blackwell, vol. 43(12), pages 2447-2477, December.
    15. Yan Li & Yutao Li, 2020. "The effect of trade secrets protection on disclosure of forward‐looking financial information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 397-437, March.
    16. Son Le & Mark Kroll & Bruce Walters, 2010. "The impact of institutional changes on corporate governance mechanisms in transition economies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 91-114, May.
    17. Elsayed, Mohamed & Elshandidy, Tamer, 2021. "Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence," Advances in accounting, Elsevier, vol. 53(C).
    18. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
    19. Gatignon, Aline & Gatignon, Hubert, 2010. "Erin Anderson and the Path Breaking Work of TCE in New Areas of Business Research: Transaction Costs in Action," Journal of Retailing, Elsevier, vol. 86(3), pages 232-247.
    20. Williams, Christopher & van Triest, Sander, 2009. "The impact of corporate and national cultures on decentralization in multinational corporations," International Business Review, Elsevier, vol. 18(2), pages 156-167, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04347146. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.