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The purpose of this paper is to develop a conceptual understanding of organizational consciousness that expands the discussion of organizational analysis, and use a case study to apply it in the analysis of a merger between an academic health center and a regional medical center.

The paper draws on the experiences and insights of scholars who have been exploring complex organizational issues in relationship with consciousness.

Organizational consciousness is the organization's capacity for reflection; a centering point for the organization to “think” and find the degree of unity across systems; and a link to the organization's identity and self‐referencing attributes. It operates at three stages: reflective, social, and collective consciousness.

Translating abstract concepts such as consciousness to an organizational model is complex and interpretive. For now, the idea of organizational consciousness remains mostly a theoretical concept. Empirical evidence is needed to support the theory.

Faced with complicated and compelling issues for patient care, health care organizations must look beyond the analysis of structure and function, and be vigilant in their decisions on where important issues sit on the ladder of competing priorities. Organizational consciousness keeps the organization's attention focused on purpose and unifies the collective will to succeed.

If the paper can come to understand how consciousness operates in organizations, and learn how to apply it in organizational decisions, the pay‐off could be big in terms of leading initiatives for change. The final goal is to use what is learned to improve organizational outcomes.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.