Contemporary Values of Confucianism and the Effectiveness of Internal Control in Corporate Management: Compatibility between Management Culture and Systems in Chinese Enterprises

ZHANG Xuan; SHU Yingqi

doi:10.3868/s070-009-024-0005-1

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Front. Bus. Res. China ›› 2024, Vol. 18 ›› Issue (1) : 62-81. DOI: 10.3868/s070-009-024-0005-1

Research Article

Contemporary Values of Confucianism and the Effectiveness of Internal Control in Corporate Management: Compatibility between Management Culture and Systems in Chinese Enterprises

ZHANG Xuan¹ ,
SHU Yingqi²

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Abstract

Based on data from China’s A-share listed companies from 2008 to 2017, this paper examines the influence of the contemporary values of Confucianism, namely benevolence, righteousness, propriety, wisdom, and fidelity on the effectiveness of internal contro

Keywords

Confucianism / contemporary values / effectiveness of internal control / quality of internal control / corporate governance / corporate culture

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ZHANG Xuan, SHU Yingqi. Contemporary Values of Confucianism and the Effectiveness of Internal Control in Corporate Management: Compatibility between Management Culture and Systems in Chinese Enterprises. Front. Bus. Res. China, 2024, 18(1): 62‒81 https://doi.org/10.3868/s070-009-024-0005-1