How a multiple orientation of control reduces governance failures: a focus on monastic auditing.

Inauen, E., Osterloh, M., Frey, B.S. and Homberg, F., 2014. How a multiple orientation of control reduces governance failures: a focus on monastic auditing. Journal of Management and Governance.

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DOI: 10.1007/s10997-014-9292-y

Abstract

This paper considers multiple control systems at the organizational level and argues for a nuanced and multifaceted approach for internal governance. For this undertaking, we look at a little-examined control and auditing instrument, the formalized audit procedures of Roman Catholic orders. These so-called visitations are one important pillar in the monastic governance system to counter aberrations. Utilizing surveys and interviews, we examine 106 Roman Catholic religious communities in Austria, Germany and Switzerland, and connect these visitations procedures with rule violations and sexual abuse cases. We argue that communities unaffected by scandals and rule violations rely strongly on process and clan control to address inefficiency and misconduct; whereas, affected communities focus more on business issues. We caution against the trend of relying predominantly on output-based processes while suggesting a balance between different types of control systems. Further more, we enhance the current discourse by considering implementation procedures of control. The religious orders attach great importance to the way control measures are carried out. To steer the behavior of their members, many successful orders even complement controls with personal support and identity strengthening.

Item Type:Article
ISSN:1385-3457
Uncontrolled Keywords:Audit; Multiple control systems; Managerial Control; Theory; Religious orders; Sexual abuse scandal; Governance failures
Subjects:UNSPECIFIED
Group:Business School
ID Code:21158
Deposited By: Unnamed user with email symplectic@symplectic
Deposited On:25 Apr 2014 08:34
Last Modified:04 Jun 2014 14:01

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