Author/Authors :
TÜM, Kayahan Mustafa Kemal Üniversitesi - İktisadi ve İdari Bilimler Fak, Turkey , REYHANOĞLU, Metin Mustafa Kemal Üniversitesi - İktisadi ve İdari Bilimler Fak, Turkey
Title Of Article :
THE ROLE OF INTERNAL CONTROL SYSTEM ON THE DETERMINATION OF ORGANIZATIONAL CULTURE
Abstract :
The aim of this study is to analyze the effect of internal control on organizationalculture. In accordance with this aim, the effect of internal control on organizational culturehas been studied by giving a questionnaire to nine manufacturing businesses in Hatay. According to the result gained through field research, internal control has a great positive effect on organizational culture especially where clan culture dominates. Therefore, in such culture, internal control contributes to an organizational culture that is not informal but relationships but in which social relationships are effective and mutual trust and loyalty is provided. Contrary to this, regression analysis results reveal that in adhocracy and hierarchy models autocorrelation is seen rather than a significant effect of internal control.
NaturalLanguageKeyword :
Internal Control System , Organizational Culture , Internal Control Scale
JournalTitle :
Mustafa Kemal University Journal Of Graduate School Of Social Sciences
