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Presenting a Model of Organizational Culture Affecting Internal Controls of Iranian Public Sector Nonprofit Organizations (Grounded Theory Approach)
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Ali Tarighi   , Keyhan Azadi * , Sina Kheradyar |
| Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran |
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Abstract: (673 Views) |
Abstract:
Abstract:
The main purpose of the present study is to explain the organizational culture model affecting the internal control systems of nonprofit organizations in Iran and recognizing the contextual factors affecting it, as well as to develop a theoretical framework of organizational culture and its role on internal controls in such organizations. Due to the uncertainty of the external theories presented in the literature applying to domestic organizations and the need to pay attention to the indigenous factors and nature of the problem within the country, In this paper, we tried to use qualitative research strategy and applying grounded theory technique by using a sample of experts of supreme audit court, academics and nonprofit officials, to address causal conditions, underlying factors, deterrents, strategies and consequences of implementing desirable internal control in non-profit organizations. In this study, ATLAS.ti software was used for coding and analyzing data.
Based on the findings of this study, it was observed that organizational culture at three levels of, Managers (including managerial style, perspective, motivation and practical commitment to the rules), Employees (including behavioral characteristics, motivation and employees' perspective) and Organizational (including organizational tangible culture, organizational work culture, Hierarchical structure of the organization, institutional culture of the organization, and the status of individual and collective interests in the organization) Considering the inhibitory factors and its underlying factors, could be among the causal factors affecting the quality of internal control in non-profit organizations in Iran. Finally, according to the native model presented in the study, strategies for enhancing the effectiveness of internal controls were presented in two levels: macro policy and operational strategies within the organization. |
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| Keywords: Organizational Culture, Internal Control, Non-profit organizations, Grounded Theory Approach |
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Full-Text [PDF 7546 kb]
(95 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/08/13 | Accepted: 2019/10/5 | Published: 2020/11/30
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