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...
Gespeichert in:
Veröffentlicht in: | California management review 1982-04, Vol.24 (3), p.60-66 |
---|---|
Hauptverfasser: | , |
Format: | Artikel |
Sprache: | eng |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 66 |
---|---|
container_issue | 3 |
container_start_page | 60 |
container_title | California management review |
container_volume | 24 |
creator | Waters, James A. Chant, Peter D. |
description | 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. |
doi_str_mv | 10.2307/41164969 |
format | Article |
fullrecord | <record><control><sourceid>jstor_proqu</sourceid><recordid>TN_cdi_proquest_journals_215882763</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><jstor_id>41164969</jstor_id><sage_id>10.2307_41164969</sage_id><sourcerecordid>41164969</sourcerecordid><originalsourceid>FETCH-LOGICAL-c400t-7ddc9f68d4cd0bece44a6c85287d57552963ed814a86f16d90b8451d677f16b73</originalsourceid><addsrcrecordid>eNp90M1KAzEUBeAgCtYq-AiDIrgZTTLJTcadDv4UKi7U9ZAmmTKlTWqSLubtTamCm7oKN_fjcDkInRN8QyssbhkhwGqoD9CIEqCl5MAO0QhjLEtCORyjkxgXeRSE8RFqJi7Z4NSyaLxLwS8L3xWvyqm5DX3-3a7noU_DXfFgB-9Mca-137jUu3nxPsRkV_EUHXVqGe3ZzztGn0-PH81LOX17njT301IzjFMpjNF1B9IwbfDMasuYAi05lcJwwTmtobJGEqYkdARMjWeScWJAiDzORDVGF7vcdfBfGxtTu_Cb7e2xpYRLSQVU_yIMVEoQJKPLfYhUmFDgFa6zut4pHXyMwXbtOvQrFYaW4HZbdvtbdqZXOxpzcX_C9rpFTD7sz_sGpb-E8g</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1301265309</pqid></control><display><type>article</type><title>Internal Control of Managerial Integrity: Beyond Accounting Systems</title><source>Periodicals Index Online</source><source>Alma/SFX Local Collection</source><creator>Waters, James A. ; Chant, Peter D.</creator><creatorcontrib>Waters, James A. ; Chant, Peter D.</creatorcontrib><description>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.</description><identifier>ISSN: 0008-1256</identifier><identifier>EISSN: 2162-8564</identifier><identifier>DOI: 10.2307/41164969</identifier><identifier>CODEN: CMNRAK</identifier><language>eng</language><publisher>Los Angeles, CA: University of California Graduate School of Business Administration, Graduate School of Management, and Graduate School of Administration</publisher><subject>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</subject><ispartof>California management review, 1982-04, Vol.24 (3), p.60-66</ispartof><rights>1981 The Regents of the University of California</rights><rights>1982 The Regents of the University of California</rights><rights>Copyright University of California, Walter A. Haas School of Business Spring 1982</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c400t-7ddc9f68d4cd0bece44a6c85287d57552963ed814a86f16d90b8451d677f16b73</citedby><cites>FETCH-LOGICAL-c400t-7ddc9f68d4cd0bece44a6c85287d57552963ed814a86f16d90b8451d677f16b73</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,776,780,27848,27903,27904</link.rule.ids></links><search><creatorcontrib>Waters, James A.</creatorcontrib><creatorcontrib>Chant, Peter D.</creatorcontrib><title>Internal Control of Managerial Integrity: Beyond Accounting Systems</title><title>California management review</title><description>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.</description><subject>Accountability</subject><subject>Accounting ethics</subject><subject>Accounting records</subject><subject>Auditing</subject><subject>Bribery</subject><subject>Business ethics</subject><subject>Business management</subject><subject>Business structures</subject><subject>Control systems</subject><subject>Ethics</subject><subject>Foreign Corrupt Practices Act 1977-US</subject><subject>Internal audits</subject><subject>Internal controls</subject><subject>Kickbacks</subject><subject>Management audits</subject><subject>Management policies</subject><subject>Operations management</subject><subject>Political ethics</subject><subject>Restraint of trade</subject><subject>Self</subject><issn>0008-1256</issn><issn>2162-8564</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1982</creationdate><recordtype>article</recordtype><sourceid>K30</sourceid><sourceid>~OC</sourceid><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><recordid>eNp90M1KAzEUBeAgCtYq-AiDIrgZTTLJTcadDv4UKi7U9ZAmmTKlTWqSLubtTamCm7oKN_fjcDkInRN8QyssbhkhwGqoD9CIEqCl5MAO0QhjLEtCORyjkxgXeRSE8RFqJi7Z4NSyaLxLwS8L3xWvyqm5DX3-3a7noU_DXfFgB-9Mca-137jUu3nxPsRkV_EUHXVqGe3ZzztGn0-PH81LOX17njT301IzjFMpjNF1B9IwbfDMasuYAi05lcJwwTmtobJGEqYkdARMjWeScWJAiDzORDVGF7vcdfBfGxtTu_Cb7e2xpYRLSQVU_yIMVEoQJKPLfYhUmFDgFa6zut4pHXyMwXbtOvQrFYaW4HZbdvtbdqZXOxpzcX_C9rpFTD7sz_sGpb-E8g</recordid><startdate>198204</startdate><enddate>198204</enddate><creator>Waters, James A.</creator><creator>Chant, Peter D.</creator><general>University of California Graduate School of Business Administration, Graduate School of Management, and Graduate School of Administration</general><general>SAGE Publications</general><general>University of California, Graduate Schools of Business Administration</general><scope>AAYXX</scope><scope>CITATION</scope><scope>FYSDU</scope><scope>GHEHK</scope><scope>HZAIM</scope><scope>K30</scope><scope>PAAUG</scope><scope>PAWHS</scope><scope>PAWZZ</scope><scope>PAXOH</scope><scope>PBHAV</scope><scope>PBQSW</scope><scope>PBYQZ</scope><scope>PCIWU</scope><scope>PCMID</scope><scope>PCZJX</scope><scope>PDGRG</scope><scope>PDWWI</scope><scope>PETMR</scope><scope>PFVGT</scope><scope>PGXDX</scope><scope>PIHIL</scope><scope>PISVA</scope><scope>PJCTQ</scope><scope>PJTMS</scope><scope>PLCHJ</scope><scope>PMHAD</scope><scope>PNQDJ</scope><scope>POUND</scope><scope>PPLAD</scope><scope>PQAPC</scope><scope>PQCAN</scope><scope>PQCMW</scope><scope>PQEME</scope><scope>PQHKH</scope><scope>PQMID</scope><scope>PQNCT</scope><scope>PQNET</scope><scope>PQSCT</scope><scope>PQSET</scope><scope>PSVJG</scope><scope>PVMQY</scope><scope>PZGFC</scope><scope>~OC</scope><scope>~OG</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X7</scope><scope>7XB</scope><scope>87Z</scope><scope>88E</scope><scope>8FI</scope><scope>8FJ</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRNLG</scope><scope>FYUFA</scope><scope>F~G</scope><scope>GHDGH</scope><scope>K60</scope><scope>K6~</scope><scope>K9.</scope><scope>L.-</scope><scope>M0A</scope><scope>M0C</scope><scope>M0S</scope><scope>M0T</scope><scope>M1P</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PYYUZ</scope><scope>Q9U</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>198204</creationdate><title>Internal Control of Managerial Integrity: Beyond Accounting Systems</title><author>Waters, James A. ; Chant, Peter D.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c400t-7ddc9f68d4cd0bece44a6c85287d57552963ed814a86f16d90b8451d677f16b73</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1982</creationdate><topic>Accountability</topic><topic>Accounting ethics</topic><topic>Accounting records</topic><topic>Auditing</topic><topic>Bribery</topic><topic>Business ethics</topic><topic>Business management</topic><topic>Business structures</topic><topic>Control systems</topic><topic>Ethics</topic><topic>Foreign Corrupt Practices Act 1977-US</topic><topic>Internal audits</topic><topic>Internal controls</topic><topic>Kickbacks</topic><topic>Management audits</topic><topic>Management policies</topic><topic>Operations management</topic><topic>Political ethics</topic><topic>Restraint of trade</topic><topic>Self</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Waters, James A.</creatorcontrib><creatorcontrib>Chant, Peter D.</creatorcontrib><collection>CrossRef</collection><collection>Periodicals Index Online Segment 07</collection><collection>Periodicals Index Online Segment 08</collection><collection>Periodicals Index Online Segment 26</collection><collection>Periodicals Index Online</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - West</collection><collection>Primary Sources Access (Plan D) - International</collection><collection>Primary Sources Access & Build (Plan A) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Midwest</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Northeast</collection><collection>Primary Sources Access (Plan D) - Southeast</collection><collection>Primary Sources Access (Plan D) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Southeast</collection><collection>Primary Sources Access (Plan D) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - UK / I</collection><collection>Primary Sources Access (Plan D) - Canada</collection><collection>Primary Sources Access (Plan D) - EMEALA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - International</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - International</collection><collection>Primary Sources Access (Plan D) - West</collection><collection>Periodicals Index Online Segments 1-50</collection><collection>Primary Sources Access (Plan D) - APAC</collection><collection>Primary Sources Access (Plan D) - Midwest</collection><collection>Primary Sources Access (Plan D) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Canada</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - EMEALA</collection><collection>Primary Sources Access & Build (Plan A) - APAC</collection><collection>Primary Sources Access & Build (Plan A) - Canada</collection><collection>Primary Sources Access & Build (Plan A) - West</collection><collection>Primary Sources Access & Build (Plan A) - EMEALA</collection><collection>Primary Sources Access (Plan D) - Northeast</collection><collection>Primary Sources Access & Build (Plan A) - Midwest</collection><collection>Primary Sources Access & Build (Plan A) - North Central</collection><collection>Primary Sources Access & Build (Plan A) - Northeast</collection><collection>Primary Sources Access & Build (Plan A) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - Southeast</collection><collection>Primary Sources Access (Plan D) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - APAC</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - MEA</collection><collection>Periodicals Archive Online Collection 1</collection><collection>PAO Collection 1 (purchase pre Feb/2008)</collection><collection>ProQuest Central (Corporate)</collection><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Health & Medical Collection</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Global (Alumni Edition)</collection><collection>Medical Database (Alumni Edition)</collection><collection>Hospital Premium Collection</collection><collection>Hospital Premium Collection (Alumni Edition)</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>ProQuest Central (Alumni Edition)</collection><collection>ProQuest Central UK/Ireland</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>Business Premium Collection (Alumni)</collection><collection>Health Research Premium Collection</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>Health Research Premium Collection (Alumni)</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ProQuest Health & Medical Complete (Alumni)</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Archive</collection><collection>ABI/INFORM Global</collection><collection>Health & Medical Collection (Alumni Edition)</collection><collection>Healthcare Administration Database</collection><collection>Medical Database</collection><collection>ProQuest One Business</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ABI/INFORM Collection China</collection><collection>ProQuest Central Basic</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>California management review</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Waters, James A.</au><au>Chant, Peter D.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Internal Control of Managerial Integrity: Beyond Accounting Systems</atitle><jtitle>California management review</jtitle><date>1982-04</date><risdate>1982</risdate><volume>24</volume><issue>3</issue><spage>60</spage><epage>66</epage><pages>60-66</pages><issn>0008-1256</issn><eissn>2162-8564</eissn><coden>CMNRAK</coden><abstract>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.</abstract><cop>Los Angeles, CA</cop><pub>University of California Graduate School of Business Administration, Graduate School of Management, and Graduate School of Administration</pub><doi>10.2307/41164969</doi><tpages>7</tpages></addata></record> |
fulltext | fulltext |
identifier | ISSN: 0008-1256 |
ispartof | California management review, 1982-04, Vol.24 (3), p.60-66 |
issn | 0008-1256 2162-8564 |
language | eng |
recordid | cdi_proquest_journals_215882763 |
source | Periodicals Index Online; Alma/SFX Local Collection |
subjects | 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 |
title | Internal Control of Managerial Integrity: Beyond Accounting Systems |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-26T09%3A41%3A20IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-jstor_proqu&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Internal%20Control%20of%20Managerial%20Integrity:%20Beyond%20Accounting%20Systems&rft.jtitle=California%20management%20review&rft.au=Waters,%20James%20A.&rft.date=1982-04&rft.volume=24&rft.issue=3&rft.spage=60&rft.epage=66&rft.pages=60-66&rft.issn=0008-1256&rft.eissn=2162-8564&rft.coden=CMNRAK&rft_id=info:doi/10.2307/41164969&rft_dat=%3Cjstor_proqu%3E41164969%3C/jstor_proqu%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=1301265309&rft_id=info:pmid/&rft_jstor_id=41164969&rft_sage_id=10.2307_41164969&rfr_iscdi=true |