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March 18, 2026The Accounting Review

Some Thoughts on Internal Control Systems of the Firm.

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Authors

ZZZenon S. ZannetosNew School

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Implication

This analysis examines control systems and their implications for firm objectives and employee behavior.

Key Points

  • The study aims to investigate the necessity of internal control systems within firms based on different behavioral models.
  • Examined implications of classical theory and Taylor's model of operations.
  • Analyzed an alternative model that focuses on conscious co-ordination of activities.
  • Considered employees as willful agents capable of making value judgments.
  • Neither classical nor Taylor's model mandates internal control systems under certain assumptions.
  • Emphasized the need for conscious coordination to align employee actions with firm goals.
  • Found that individual interests often conflict with organizational objectives.

Cite This Study

Zenon S. Zannetos (1964) studied this question.

synapsesocial.com/papers/69ba430d4e9516ffd37a3dadhttps://doi.org/10.2308/tar-7109107
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Behavioral Hypotheses of Internal Control.1970
  2. 2The Theoretical and Methodological Foundations of the Internal Control System and Their Relationship with the Management of Production Organizations2025
  3. 3Toward a Multi-Level, Multi-Goal Information System.1969
  4. 4Is it Irrational to Assume Rationality in Business?2024
  5. 5Management control, ethics and the future of corporations2025