This study aims to reveal how organizational culture forms users compliance of  internal control  systems  through the development of accounting information systems. An ethnomethodological approach as a form qualitative research method was employed. The results show that in companies is coercive, so system must take initiative find out what changes exist during process. separatio...

a r t i c l e i n f o Tax systems often discriminate among the various organizational forms of doing business and may therefore affect the choice of organizational form. This paper studies how special tax regimes shape the organizational form choice. Although the full effects depend on the way that firm-level special tax regimes are designed, special regimes generally tend to favor pass-through...

organizational commitment has been defined as the extent that an individual accepts, internalizes, and views his or her role based on organizational values and goals. the three components –affective commitment, continuance commitment, and normative commitment– form the basis of a new conceptualization of organizational commitment. job stress has become one of the most serious health issues in t...

Globalization has been a major phenomenon since the 1980s. As many multinational enterprises (MNEs) grow their presence globally, they have been supported by distributed IT resources that are organized either as centralized IT, decentralized IT, or federated IT. However, despite the significant increase in business complexity in the last decade, there has been relatively little systematic resea...

We use a unique proprietary monthly panel data set on the operations of a large hotel firm to study the effect of vertical integration decisions on the pricing and performance (occupancy rate and RevPar) of individual hotels. Aggregate data patterns – which managers pay most attention to – suggest sizeable performance differences between franchised and non-franchised hotels. However, empirical ...

In a sample of California hospitals, we find that the composition of the board of directors varies systematically across ownership types. For all ownership types, except government-owned, we find that poor financial performance is related to board and CEO turnover. However, different ownership types place different weights on levels of charity care and administrative expenses. Our overall findi...

Taking our point of departure in Oliver Williamson’s notion of the “impossibility of selective intervention,” we analyze the tension in firms between authority and delegation. The tension arises because a hierarchical superior can always in principle overrule a hierarchical inferior. Negative consequences for motivation and productivity at the level of employees and created value at the level o...

The authors explore the relation between ownership form and distribution system and test the determinants of each element of organizational structure. Controlling for ownership form as an exogenous variable, the authors find that independent agency insurers are likely to be associated with stock ownership, are characterized by higher liabilities relative to surplus, and are more likely to speci...