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Article
Organizational Control Systems: Matching Controls with Organizational Levels
Review of Business
  • Rajaram Veliyath, Kennesaw State University
  • Heather M. Hermanson, Kennesaw State University
  • Dana R. Hermanson, Kennesaw State University
Department
School of Accountancy
Document Type
Article
Publication Date
1-1-1997
Disciplines
Abstract

Companies today face a number of risks, such as environmental liabilities, losses from misuse of derivatives or harassment suits, which underscore the need for better control systems. Clearly, there is a tradeoff between having too much versus too little control. However, in addition to the amount of control, the mix of controls is important in maintaining the right balance within an organization. A framework is proposed that should help managers determine the appropriate matching of control types and control levels in their organizations. The matching is discussed for both traditional companies and modern, information-age companies.

Citation Information
Veliyath, Raj, Heather M. Hermanson, and Dana R. Hermanson. "Organizational Control Systems: Matching Controls with Organizational Levels." Review of Business 18.2 (1997): 20,20-24.