Given the wide view in a very compl

Given the wide view in a very complex area, we were limited to exploring the internal control structure and practices and their relationship. Specifically, we describe the internal control structure and practices and how they have arisen and used over the previous years in both companies. Because of the complex set of the relationship between the variety of accounting and behavioral issues that relate to internal control structure, it is intended to use a case study method. One advantage of using this research method is that it provides the possibility of an in-depth investigation and analysis of the subject matter of research under consideration. In addition, to the rich description, the major strength is that it allows researchers to deal with a variety of evidence and internal checks including observation, interviews and documentation on its validity (Ryan et al., 2002). The reasons for limiting the study to two cases are, firstly. It allows replication of comparative logic among individual cases. Secondly, it permits the development of rich description of budgeting practices in a wide range of circumstances, which takes into account the differences that exist between the two cases. Thirdly, it ensures that research topic itself is of a manageable size. Finally, it improves the chances of being accepted to the organization that we will be dealing with. In this section, we provide an overview of the case study method and outline how the fieldwork was conducted. This is followed by a description of the two cases under-consideration.