SECOND EDITION Looking Back and to the Future
Research Handbooks in Business and Management series
Edited by Eran Vigoda-Gadot and Amos Drory
Chapter 8: Learning culture and organizational politics: a theoretical model and preliminary test of their impact on effective organizational auditing
In recent decades, internal auditing has become an integral part of every modern organization, ensuring high performance, quality standards, efficiency, effectiveness and, even more so, proper behavior and moral standards among organizational members. The purpose of this study was to examine the impact of perceptions of organizational politics on the relationship between organizational learning culture and the effectiveness of the internal audit in municipal authorities. Using data from 426 employees and managers from 44 Israeli municipalities, we determined that the value of issue orientation was related to the effectiveness of the audit, but that perceptions of organizational politics moderated that relationship. As perceptions of organizational politics increased, the relationship between the extent to which an organization is seen to value issue orientation and the effectiveness of the internal audit weakened. Practical implications and policy-related conclusions are also discussed.
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