Impact of culture types on internal control systems in Vietnamese manufacturing firms
Abstract
This study examines how the four organizational culture types of the Competing Values Framework—clan, adhocracy, hierarchy, and market—affect internal control effectiveness in Vietnamese manufacturing firms. Using structural equation modeling on data from 235 companies, the results show that organizational culture significantly influences internal control systems, which in turn mediate their impact on internal control effectiveness.
Fields of Study & Subjects
Accounting and Organizational Management
Corporate Governance and Financial Management
Organizational Management and Innovation
Publication details
- Journal / source
- International Journal of ADVANCED AND APPLIED SCIENCES
- Volume
- 13
- Issue
- 2
- Pages
- 220–228
- Publication date
- 6 March 2026
- Language
- EN