Implementation of compulsory internal control system within Swiss organisations: perceptions among accountants and workers in Geneva

Giuseppe Catenazzo and Emmanuel Fragniere

International Journal of Economics and Accounting, 2010, vol. 1, issue 1/2, 53-75

Abstract: Switzerland has introduced a new regulation that forces most SMEs to adopt an internal control system (ICS) by the end of 2008. The implementation of ICSs might not provide proper risk management approaches for the organisations. Indeed, logistical and psychological barriers might affect their proper deployments. Consequently, we have conducted two surveys: the first one addressed to the Geneva working population (417) and the second one to 225 Swiss (mostly) certified-accountants in charge of verifying the existence of ICSs.

Keywords: change resistance; internal control systems; ICS; regulation; risk management; survey research; Switzerland; compulsory control systems; SMEs; small and medium-siazed enterprises; accounting. (search for similar items in EconPapers)
Date: 2010
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