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.

How a multiple orientation of control reduces governance failures: a focus on monastic auditing / Inauen, Emil; Osterloh, Margit; Frey, Bruno S.; Homberg, Fabian. - In: THE JOURNAL OF MANAGEMENT AND GOVERNANCE. - ISSN 1385-3457. - 19:4(2015), pp. 763-796. [10.1007/s10997-014-9292-y]

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

Homberg, Fabian
2015

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 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.
Audit, Multiple control systems, Managerial Control, Theory Religious orders Sexual abuse scandal Governance failures
How a multiple orientation of control reduces governance failures: a focus on monastic auditing / Inauen, Emil; Osterloh, Margit; Frey, Bruno S.; Homberg, Fabian. - In: THE JOURNAL OF MANAGEMENT AND GOVERNANCE. - ISSN 1385-3457. - 19:4(2015), pp. 763-796. [10.1007/s10997-014-9292-y]
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11385/180114
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