ABSTRACT
ACADEMIC CULTURE, BUSINESS CULTURE, AND
MEASURING ACHIEVEMENT DIFFERENCES:
INTERNAL AUDITING VIEWS
by
Benjamin Sterling Roth
This study explored whether university internal audit directors’ views of culture and measuring achievement differences between their institutions and a business were related to how they viewed internal auditing priorities and uses. The Carnegie Classification system’s 283 Doctorate-granting Universities were the target population. Directors for 144 institutions (51%) returned questionnaires providing their views of academic culture and measuring achievement differences; the importance of internal auditor attributes, and types, subject areas, and determinants of internal auditing work; and whether operational audits of research, teaching, and public service were appropriate. Data collected included directors’ age, gender, race and ethnicity, education, certifications, and work experience and information on their reporting officials, boards/audit committees, audit departments, and institutions. Chi-square tests of independence, p ≤ .05, determined statistically significant relationships, and Cramer’s V, effect size. Dichotomous categories of “businesslike” and “distinct” were used to label views from the university’s perspective. Fifty-six percent viewed university culture distinct; 65% viewed measuring achievement businesslike. Thirty-eight percent viewed both businesslike; 30%, both distinct; 26%, culture distinct and measuring achievement businesslike; and 6%, culture businesslike and measuring achievement distinct. Culture views were related to measuring achievement views with medium effect, and with large effect for respondent subsets, such as older (≥ 50 years) males, certified internal auditors (CIAs), and directors at schools with higher research funding and/or a medical school. Also, with small effects, a distinct culture view favored awareness of culture and missions; a businesslike culture view favored operational audits; and a businesslike measuring achievement view favored operational audits in research, teaching, and public service. Older males had the highest percentages viewing culture businesslike and both culture and measuring achievement businesslike. CIAs had highest percentages viewing culture distinct and both culture and measuring achievement distinct. With culture and measuring achievement views related, internal auditor awareness of university culture and missions might warrant greater emphasis. Businesslike views favoring operational audits might encourage management practices historically decried by scholars as ill-fitting an academy, or might conserve resources to make more available to enhance academic practices and outcomes.
| Identifer | oai:union.ndltd.org:GEORGIA/oai:digitalarchive.gsu.edu:eps_diss-1103 |
| Date | 11 May 2012 |
| Creators | Roth, Benjamin S |
| Publisher | Digital Archive @ GSU |
| Source Sets | Georgia State University |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | Educational Policy Studies Dissertations |
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