This study aims to investigate how the dynamics of compliance, internal controls and ethics can generate tensions in the domain of project governance. Moreover, it investigates the tensions between these constructs and the search for project success from a practice-based perspective.,A methodological approach is taken, with a case-based research carried out in a large European multinational company. Data were gathered through 21 interviews, between project managers and other key stakeholders, and documentary data from 64 projects for triangulation and critical analysis.,As a result, four patterns of tensions were identified: Tension A between compliance and project success, Tension B between internal controls and project success, Tension C between compliance and internal controls and Tension D between compliance and ethics.,Some limitations should be acknowledged. The first, ontological, is inherent in the post-positivist perspective, accepting human subjectivity and the complexity of social reality intrinsic to research applied to the social sciences, respectively implying interpretive bias and incompleteness in the comprehension of the facts. The second limitation comes from the use of a single case study, in which singular contextual characteristics make it difficult to generalise the results.,This study has implications for practice, as it highlights weaknesses that may occur in organisations owing to tensions between the elements of compliance, internal controls and ethics. This, therefore, implies ways of strengthening the consistency of project governance. The project governance domain and its tensions affect the project-success holistic view in both efficiency and effectiveness, since the elements of internal control and compliance can create tensions that favour one project success perspective to detriment of the others. Understanding the nature of tensions, their implications and the long-term holistic perspective can lead to better decisions by managers.,The results suggest that a formal code of ethics, a project management methodology, internal controls and a well-established training programme are not sufficient, because, in the practical context, the interaction between these elements creates tensions that impact their logical consistency lost when interacting with each other.

中文翻译：

---

在项目治理领域，合规，内部控制和道德之间的紧张关系

这项研究旨在调查合规，内部控制和道德规范的动态如何在项目治理领域产生紧张关系。此外，它从基于实践的角度调查了这些结构与寻求项目成功之间的紧张关系。采取了一种方法论方法，并在一家大型欧洲跨国公司中进行了基于案例的研究。通过项目经理与其他关键利益相关者之间的21次访谈收集了数据，并从64个项目中收集了文件数据进行三角剖分和批判性分析。结果，确定了四种紧张关系模式：合规性与项目成功之间的紧张关系A，合规与项目成功之间的紧张关系B内部控制和项目成功；合规与内部控制之间的关系C；合规与道德之间的关系D。应该承认一些限制。首先，本体论是后实证主义观点所固有的，它接受了人类的主观性和社会科学研究固有的社会现实的复杂性，分别暗示了对事实的理解上的解释性偏见和不完整。第二个局限性来自于单个案例研究的使用，在该案例中，单一的上下文特征使结果难以一概而论。该研究对实践具有影响，因为它着重指出了由于各要素之间的紧张关系而在组织中可能出现的弱点。合规，内部控制和道德规范。因此，这意味着加强项目治理一致性的方法。项目治理领域及其紧张关系在效率和有效性方面都会影响项目成功的整体观点，因为内部控制和合规性要素会造成紧张关系，从而有利于一个项目成功的观点损害其他观点。了解紧张关系的性质，它们的含义以及长期的整体看法可能会导致管理者做出更好的决策。结果表明，正式的道德守则，项目管理方法，内部控制和完善的培训计划并没有这是足够的，因为在实际情况下，这些元素之间的交互会产生张力，从而影响彼此交互时失去的逻辑一致性。因为内部控制和合规性要素可能会产生紧张关系，从而使一个项目成功的观点偏向于另一些观点。了解紧张关系的性质，它们的含义以及长期的整体看法可能会导致管理者做出更好的决策。结果表明，正式的道德守则，项目管理方法，内部控制和完善的培训计划并没有这是足够的，因为在实际情况下，这些元素之间的交互会产生张力，从而影响彼此交互时失去的逻辑一致性。因为内部控制和合规性要素可能会产生紧张关系，从而使一个项目成功的观点偏向于另一些观点。了解紧张关系的性质，它们的含义以及长期的整体看法可能会导致管理者做出更好的决策。结果表明，正式的道德守则，项目管理方法，内部控制和完善的培训计划并没有这是足够的，因为在实际情况下，这些元素之间的交互会产生张力，从而影响彼此交互时失去的逻辑一致性。