Article1993

INTERNAL CONTROL: HOW IT EVOLVED IN FOUR ENGLISH-SPEAKING COUNTRIES

19 citations0/0 files storedAccounting Historians Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

The concept of internal control, as embodied in auditing standards and other statements by professional accounting bodies, has varied over time and geographically. There are, however, a number of similarities in the events that shaped professional statements concerned with internal control in the United States, United Kingdom, Australia and New Zealand. The evolution of internal control has been influenced by increasing public expectations of auditing standards. Another influence was a trend in the evolution of management control concepts towards recognizing a broader range of influences on the control of organizations: These trends have been opposed by auditors, who wished to avoid increasing their responsibilities.

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References

2015Principles of Scientific Management, The 1968Organizations in Action: Social Science Bases of Administrative Theory.1985Power In and Around Organizations.1977The Relationship Between Organizational Structure and Organizational Control 1964The philosophy of auditing.1975Organizational Control: Two Functions 1983Accounting in organizations: A union of natural and rational perspectives 1985Social Software of Accounting and Information Systems

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2002Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research 2017Organizational culture and internal control

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