Internal Control and External Constraints

Ge Changyin

China Report, 2014, vol. 50, issue 1, 69-78

Abstract: The ‘ecosystem’ of Chinese enterprises is greatly affected by the external environment. This article proposes a behaviour-based internal control framework, defined as ‘3 + 1’, which includes controls at the decision-making, management and operational, as well as behavioural levels. Considering the characteristic Chinese social institution, economic development pattern, policies and regulation, as well as individual values and other external factors, the purpose of this article is to provide new insight and methods to solve fundamental internal control issues by constructing an appropriate institution that can balance internal and external factors to solve both the short- and long-term problems of the control of Chinese enterprises.

Keywords: Internal control; behaviour control; decision-making control; management control; operational control; external environment constraint (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:sae:chnrpt:v:50:y:2014:i:1:p:69-78

DOI: 10.1177/0009445513516400

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