Dysfunctional Behavior in Organizations: Insights from the Management Control Literature

2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne
Keyword(s):  
Risk Factors ◽  
Internal Control ◽  
Management Control ◽  
Future Research ◽  
Fraud Triangle ◽  
Audit Risk ◽  
Research Opportunities ◽  
Dysfunctional Behavior ◽  
Research Questions ◽  
Published Research

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.

Beyond budgeting: review and research agenda

2018 ◽  
Vol 14 (3) ◽  
pp. 314-337 ◽  
Author(s):  
Dai Huu Nguyen ◽  
Christine Weigel ◽  
Martin R.W. Hiebl
Keyword(s):  
Literature Review ◽  
Empirical Studies ◽  
Management Control ◽  
Future Research ◽  
Organizational Changes ◽  
Content Type ◽  
Information Research ◽  
Bibliographical Information ◽  
Published Research ◽  
Substantial Effort

Purpose Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting. Design/methodology/approach This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings. Findings Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting. Research limitations/implication This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting. Originality/value The paper is the first comprehensive literature review on beyond budgeting.

Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments

2014 ◽  
Vol 33 (4) ◽  
pp. 247-269 ◽  
Author(s):  
Klaus Ruhnke ◽  
Martin Schmidt
Keyword(s):  
Risk Factors ◽  
Internal Control ◽  
Risk Model ◽  
Relative Magnitude ◽  
Level Control ◽  
Audit Risk ◽  
Big 4 ◽  
Audit Risk Model ◽  
And Control ◽  
Control Risk

SUMMARY: This paper analyzes whether audit adjustments vary systematically with inherent and control risk factors. The analysis is based on proprietary data from a large recent sample of audit adjustments detected in the financial statement audits conducted by a Big 4 audit firm in Germany. We extend the scope of prior studies by incorporating client-specific planning materiality in our design, enabling us to analyze the relative magnitude of adjustments. Our findings show that audit adjustments vary systematically, as proposed by the audit risk model. Specifically, the integrity and competence of the client's management, economic position, entity-level control strength, and internal control system are associated with the number and relative magnitude of audit adjustments. The results also suggest that inherent and control risk factors are particularly strongly associated with income-affecting adjustments. JEL Classifications: M40, M41, M42.

scholarly journals Accuracy of Web Survey Data: The State Of Research on Factual Questions in Surveys

2011 ◽  
Vol 3 (2) ◽  
pp. 48-56
Author(s):  
Lenandlar Singh
Keyword(s):  
Data Quality ◽  
Survey Data ◽  
The Body ◽  
Future Research ◽  
Web Surveys ◽  
Standard Data ◽  
Research Questions ◽  
State Of Research ◽  
Published Research ◽  
Key Questions

Surveys have long become a standard data collection tool. In more recent times web surveys have become particularly popular given their cost-effectiveness on one hand, and the ubiquitous nature of the internet and the World Wide Web on the other. Regardless of the type of survey, a number of issues still challenge survey researchers and practitioners. The accuracy of data collected for socio-demographic and other factual –type research questions is of utmost importance if the researcher is to make any claim about the data collected. Accuracy as characteristic of data quality is perhaps the most important issue of all. This paper specifically reviews the body of literature on work completed on data quality and identifies and analyzes studies on accuracy and reliability of data. This paper critically examines the most significant published research in the literature that addresses the issue of accuracy and reliability of survey data. Specifically, this review addresses and critique existing research methods, identifies and discusses important limitations, and concludes with a discourse on key questions to be answered and suggestions for future research.

scholarly journals Multilocation Audit Risks

2011 ◽  
Vol 14 (4) ◽  
pp. 1 ◽  
Author(s):  
Robert D. Allen ◽  
James K. Loebbecke
Keyword(s):  
Risk Factors ◽  
Risk Model ◽  
Future Research ◽  
Audit Risk ◽  
Accounting Firms ◽  
External Auditors ◽  
Audit Planning ◽  
Large Size ◽  
Single Location ◽  
Risk Framework

<span>Multilocation audits (MLAs) pose unusual risks for external auditors. Recent lawsuits against auditors manifest these risks. Despite the complexity and risk, there is little existing research and/or professional guidance that address MLA issues. This sparsity is especially surprising given that most companies of medium and large size conduct business activities in multiple locations. The purpose of this paper is to identify risks that exist in a MLA environment that do not necessarily exist in a single-location audit. The MLA risk framework was developed by 1) identifying risk factors specific to MLAs that we believe are important in audit planning, 2) evaluating the risk factors through interviews with MLA experts, 3) examining the policy and procedure manuals of public accounting firms, and 4) relating the risk factors to the audit risk model. The paper is intended to provide a framework for future research related to MLAs.</span>

Attachment Organization in Suicide Prevention Research

Crisis ◽  
2014 ◽  
Vol 35 (1) ◽  
pp. 60-66 ◽  
Author(s):  
Amanda Venta ◽  
Carla Sharp
Keyword(s):  
Risk Factors ◽  
Suicidal Ideation ◽  
Suicide Attempt ◽  
Interpersonal Relationships ◽  
Suicide Ideation ◽  
Suicide Attempts ◽  
Critical Role ◽  
Self Report ◽  
Future Research ◽  
Self Harm

Background: Identifying risk factors for suicide-related thoughts and behaviors (SRTB) is essential among adolescents in whom SRTB remain a leading cause of death. Although many risk factors have already been identified, influential theories now suggest that the domain of interpersonal relationships may play a critical role in the emergence of SRTB. Because attachment has long been seen as the foundation of interpersonal functioning, we suggest that attachment insecurity warrants attention as a risk factor for SRTB. Aims: This study sought to explore relations between attachment organization and suicidal ideation, suicide attempts, and self-harm in an inpatient adolescent sample, controlling for demographic and psychopathological covariates. Method: We recruited 194 adolescents from an inpatient unit and assigned them to one of four attachment groups (secure, preoccupied, dismissing, or disorganized attachment). Interview and self-report measures were used to create four variables reflecting the presence or absence of suicidal ideation in the last year, single lifetime suicide attempt, multiple lifetime suicide attempts, and lifetime self-harm. Results: Chi-square and regression analyses did not reveal significant relations between attachment organization and SRTB, although findings did confirm previously established relations between psychopathology and SRTB, such that internalizing disorder was associated with increased self-harm, suicide ideation, and suicide attempt and externalizing disorder was associated with increased self-harm. Conclusion: The severity of this sample and methodological differences from previous studies may explain the nonsignificant findings. Nonsignificant findings may indicate that the relation between attachment organization and SRTB is moderated by other factors that should be explored in future research.

Political psychology in the digital (mis)information age: A model of news belief and sharing

2020 ◽  
Author(s):  
Jay Joseph Van Bavel ◽  
Elizabeth Ann Harris ◽  
Philip Pärnamets ◽  
Steve Rathje ◽  
Kimberly Doell ◽  
...  
Keyword(s):  
Risk Factors ◽  
Cognitive Psychology ◽  
Information Age ◽  
Policy Research ◽  
Integrative Model ◽  
Future Research ◽  
Fake News ◽  
Policy Makers ◽  
Conspiracy Theories ◽  
The Social

The spread of misinformation, including “fake news,” propaganda, and conspiracy theories, represents a serious threat to society, as it has the potential to alter beliefs, behavior, and policy. Research is beginning to disentangle how and why misinformation is spread and identify processes that contribute to this social problem. We propose an integrative model to understand the social, political, and cognitive psychology risk factors that underlie the spread of misinformation and highlight strategies that might be effective in mitigating this problem. However, the spread of misinformation is a rapidly growing and evolving problem; thus scholars need to identify and test novel solutions, and work with policy makers to evaluate and deploy these solutions. Hence, we provide a roadmap for future research to identify where scholars should invest their energy in order to have the greatest overall impact.

Harmonization of the human resource audit in the field of international practice

2020 ◽  
pp. 25-32
Author(s):  
N.S. Bieliaieva
Keyword(s):  
High Risk ◽  
Human Resource ◽  
Financial Reporting ◽  
Workforce Planning ◽  
Global Scale ◽  
Management Control ◽  
Audit Risk ◽  
Service Contracts ◽  
Medium Risk ◽  
Talent Acquisition

The article explores the possibilities and problems of the process of harmonization of the HR audit in the field of international practice, taking into account the specifics of the market environment of Ukraine. The views of different authors on the problem of HR auditing were investigated. The idea was justified that the harmonization of accounting and financial reporting of economic entities is closely linked with the globalization of economic processes and the economy as a whole on a global scale, the processes of informatisation and digitalization of society, the same as for HR processes. During considering the concept of “HR audit” it should not be forgetting about the legislative component — HR audit is aimed, inter alia, at identifying violations with the law for timely management of weaknesses in the policy of the enterprise in the field of labor. Categorization of observations by impact of importance (high-risk, medium-risk, low-risk — categorization) was investigated; examples for high-risk observations (on the example of: workforce planning, service contract modalities) and medium-risk (on the example of: recruitment process governance, alignment of strategy and work plans, HR functional capacity in Country Offices, talent acquisition in Cos, recruitment processes in Cos, employee on-boarding, training and separation, national non-staff salary scales and pay adjustments, staffing and structure review exercises, social security transfers to service contracts, automation, information and data management, oversight of HR functions in Cos) are given in consideration with agreed actions of HRM and auditor. The ratings (satisfactory, partially satisfactory or unsatisfactory) of an HR audit that are part of the system of evaluating the adequacy of company’s audit risk management, control and governance processes were investigated. The point that the human resource auditing is something that many companies do annually, just as they audit their financial information (despite of their field of activity) is overlined in the article. The harmonization of the HR audit in the field of international practice is a process of unification of methods and principles of auditing in the form of standards is observed.

Sign in / Sign up

Export Citation Format

Share Document