Publication: How a multiple orientation of control reduces governance failures: a focus on monastic auditing
How a multiple orientation of control reduces governance failures: a focus on monastic auditing
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Inauen, E., Osterloh, M., Frey, B. S., & Homberg, F. (2015). How a multiple orientation of control reduces governance failures: a focus on monastic auditing. Journal of Management and Governance, 19, 763–796. https://doi.org/10.1007/s10997-014-9292-y
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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 the
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- Inauen, Emil
- Osterloh, Margit
- Frey, Bruno S
- Homberg, Fabian
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Inauen, E., Osterloh, M., Frey, B. S., & Homberg, F. (2015). How a multiple orientation of control reduces governance failures: a focus on monastic auditing. Journal of Management and Governance, 19, 763–796. https://doi.org/10.1007/s10997-014-9292-y
