کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7412111 | 1481686 | 2017 | 13 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Internal control and accommodation in Chinese organisations
ترجمه فارسی عنوان
کنترل داخلی و محل اقامت در سازمان های چینی
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کلمات کلیدی
بحرانی، فساد، کنترل مدیریت،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
Internal control is conventionally depicted as comprising technical practices designed to prevent or detect accounting errors and/or the loss of assets. However, high profile corporate collapses in recent years have fostered a recognition that internal control encompasses an organisation's broader cultural milieu. The paper argues that internal control may be ineffective â regardless of the technical routines in place â when an apparent acceptance of managerial discourse and managerial intentions is undermined by accommodation. The focus is on the hotel industry in China where junior staff is recruited from the ranks of internal migrants seeking work in the cities. Unprotected by unions or labour laws, such staff creatively cope with their situation by accommodation rather than overt resistance. Internal control systems in Chinese organisations outwardly reflect traditions of obedience, but various forms of accommodation serve to weaken the surface illusion of docility. The paper is illustrated with cases drawn from the researcher's experience as a trainee manager. Theoretical guidance is provided by Foucault's concepts of power/knowledge, discipline and subjugated knowledges: local memories regarded as unqualified or actively disqualified within scientificity.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 49, December 2017, Pages 18-30
Journal: Critical Perspectives on Accounting - Volume 49, December 2017, Pages 18-30
نویسندگان
Jenny (Jing) Wang, Keith Hooper,