Internal Control of Managerial Integrity: Beyond Accounting Systems

Internal Control of Managerial Integrity: Beyond Accounting Systems

Ensuring that all employees are operating in their organizations according to the highest ethical standards can be a difficult challenge for senior managers. Conventional internal control systems have been and will continue to be inadequate for this purpose. Concern for the dangers of possible illeg...

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Veröffentlicht in:California management review 1982-04, Vol.24 (3), p.60-66
Hauptverfasser: Waters, James A., Chant, Peter D.
Format: Artikel
Sprache:eng
Schlagworte:
Accountability
Accounting ethics
Accounting records
Auditing
Bribery
Business ethics
Business management
Business structures
Control systems
Ethics
Foreign Corrupt Practices Act 1977-US
Internal audits
Internal controls
Kickbacks
Management audits
Management policies
Operations management
Political ethics
Restraint of trade
Self
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Zusammenfassung:Ensuring that all employees are operating in their organizations according to the highest ethical standards can be a difficult challenge for senior managers. Conventional internal control systems have been and will continue to be inadequate for this purpose. Concern for the dangers of possible illegal and unethical practices must be built into ongoing managerial job responsibilities.
ISSN:0008-1256
2162-8564
DOI:10.2307/41164969