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

Inauen, Emil ; Osterloh, Margit ; Frey, Bruno ; Homberg, Fabian

In: Journal of Management & Governance, 2015, vol. 19, no. 4, p. 763-796

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    Titre
    • How a multiple orientation of control reduces governance failures: a focus on monastic auditing
    Auteur
    • Inauen, Emil. Department of Business Administration, University of Zurich, Universitätsstr. 84, 8006, Zurich, Switzerland
    • Osterloh, Margit. Department of Business Administration, University of Zurich, Universitätsstr. 84, 8006, Zurich, Switzerland
    • Frey, Bruno. Zeppelin University, Friedrichshafen, Germany
    • Homberg, Fabian. Department of Human Resources and Organizational Behaviour, Bournemouth University Business School, Bournemouth, UK
    Type de document
    • Postprint
    Langue
    • Anglais
    Publié dans
    • Journal of Management & Governance, 2015, vol. 19, no. 4, p. 763-796. Springer US; http://www.springer-ny.com
    Autre version électronique
    Identifiant OAI-PMH
    • oai:doc.rero.ch:331249
    Summary
    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 96 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. Furthermore, 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.