The Research Objects of Internal Control Theory:From Behavior to Relationship
Huang Shou-chang · Journal of Shanghai Lixin University of Commerce · 2011
The uncertainty inherent to individual behavior of organization members explains why internal control exists in organization.To an organization constituted by many people,it's continuous existence will depend on the effective control of individual behavior with different incentives,and the basic function of internal control is to provide a common structure for the relation mode between organization members.So behavior of organization members and group relation based on individual behavior should become the basic research objects of internal control theory.Furthermore,this paper divides behavior uncertainty into behavior anomie and behavior failure,and classifies relation into vertical relation and horizontal relation.Finally,we discuss the implication of above-mentioned classification to the theoretical research of internal control.