[Jan_A._Pfister]_Managing_Organizational_Culture_for effective internal control

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1、ContributionstoManagementScienceTheFacultyofEconomics,BusinessAdministrationandInformationTechnologyoftheUniversityofZurichherebyauthorizestheprintingofthisDoctoralThesis,withouttherebygivinganyopinionontheviewscontainedtherein.Zurich,April12009TheDean:Prof.Dr.Dr.JosefFalkingerJanPfiste

2、rManagingOrganizationalCultureforEffectiveInternalControlFromPracticetoTheoryPhysica‐VerlagASpringerCompanyJanPfisterLancasterUniversityManagementSchoolDept.Accounting&FinanceBailrigg,Lancaster,LA14YXUnitedKingdomj.pfister@lancaster.ac.ukDissertationfortheUniversityofZurich,April2009ISSN

3、1431-1941ISBN978-3-7908-2339-4e-ISBN978-3-7908-2340-0DOI:10.1007/978-3-7908-2340-0SpringerDordrechtHeidelbergLondonNewYorkLibraryofCongressControlNumber:2009926051#Physica-VerlagBerlinHeidelberg2009Thisworkissubjecttocopyright.Allrightsarereserved,whetherthewholeorpartofthematerialisco

4、ncerned,specificallytherightsoftranslation,reprinting,reuseofillustrations,recitation,broadcasting,reproductiononmicrofilmorinanyotherway,andstorageindatabanks.DuplicationofthispublicationorpartsthereofispermittedonlyundertheprovisionsoftheGermanCopyrightLawofSeptember9,1965,initscurrent

5、version,andpermissionforusemustalwaysbeobtainedfromPhysica-Verlag.ViolationsareliabletoprosecutionundertheGermanCopyrightLaw.Theuseofgeneraldescriptivenames,registerednames,trademarks,etc.inthispublicationdoesnotimply,evenintheabsenceofaspecificstatement,thatsuchnamesareexemptfromtherel

6、evantprotectivelawsandregulationsandthereforefreeforgeneraluse.Coverdesign:SPiPublisherServicesPrintedonacid-freepaperPhysica-VerlagBerlinHeidelberg(www.springer.com)“TomyparentsAnthoniaandAlexanderandmysiblingsAlexandraandGeorg”v“Thispageleftintentionallyblank.”ForewordThisbookhasbeen

7、developedinassociationwiththeCenterforFinancialReporting&Management(CFRM)attheHaasSchoolofBusiness,UniversityofCalifornia,Berkeley.AsJanPfister’ssponsoringfacultymemberattheHaasSchoolofBusiness,Itakegreatprideincontributingtheopeningpieceofhispublication.Tomyknowledge,thisisthefirstin-