畢業(yè)論文外文翻譯-基于應(yīng)急理論基礎(chǔ)下的內(nèi)部控制因素及其后果的形成

1、基于應(yīng)急理論基礎(chǔ)下的內(nèi)部控制因素及其后果的形成determinants and consequences of internal control in firms: a contingency theory based analysis 作者：annukka jokipi 起始頁碼：112出版日期(期刊號):march 2009,vol. 1, no. 3(serial no. 10) 岀版單位：springer science and business media, llc. 2009外文翻譯譯文：摘要：為了保證企業(yè)需求內(nèi)部控制活動的有效性和信息的可靠性以及遵守法律的適用 性，每個組織要選擇

2、最適合的控制系統(tǒng)。因此，就必須考慮到意外事故的風(fēng)險是否切合 權(quán)變理論。本文研究的是檢視這些風(fēng)險特點的選擇是否適應(yīng)他們公司內(nèi)部控制結(jié)構(gòu)和它 是否會導(dǎo)致一些更加優(yōu)惠的有效性的評估控制管理。雖然內(nèi)部控制的組成部分已進(jìn)行單 獨控制，本文嘗試闡明內(nèi)部控制的關(guān)鍵點并將其放到更加廣闊的背景中。結(jié)果證明，基 于對741家芬蘭公司的調(diào)查研究，表明公司用內(nèi)部控制結(jié)構(gòu)來應(yīng)對環(huán)境的不確定性，并 觀測控制的有效性的戰(zhàn)略對其內(nèi)部控制結(jié)構(gòu)有著顯著的效果。關(guān)鍵詞：內(nèi)部控制、成效、權(quán)變理論、結(jié)構(gòu)方塊建模1.緒論人們普遍認(rèn)為，一個內(nèi)部控制系統(tǒng)可以幫助企業(yè)降低風(fēng)險，并且使財務(wù)報表的可靠 性得以保證。因此，越來越多的企業(yè)在他們具體的

3、操作環(huán)境下更多的關(guān)注自己的內(nèi)部控 制。在巨大的管理壓力下，如何提高內(nèi)部控制的有效性以及董事會和股東之間的溝通效 果，是口前企業(yè)亟待解決的重要問題。由于內(nèi)部控制可能會影響長期的報告，因此審計 人員、供應(yīng)商、客戶都對內(nèi)部控制關(guān)注相當(dāng)。kinney在2000年指岀，盡管內(nèi)部控制對 公司影響很大，但在組織環(huán)境中內(nèi)部控制結(jié)構(gòu)卻無法實現(xiàn)。雖然關(guān)于內(nèi)部控制的文獻(xiàn)在 國際研究上已取得進(jìn)展，但迄今為止，內(nèi)部控制的研究數(shù)量有限。在2004年seltc and widener岀版的專業(yè)文章中提岀，在管理控制中研究較少的內(nèi)部控制有著很強的實用性。本文的研究結(jié)論有助于了解內(nèi)部控制結(jié)構(gòu)及其在公司環(huán)境中觀察到對公司的效果。

4、 即使內(nèi)部控制結(jié)構(gòu)框架中提出了一個標(biāo)準(zhǔn)化的結(jié)構(gòu)和內(nèi)部控制冃標(biāo)，但仍然需要注意的 是，有效地內(nèi)部控制是要根據(jù)公司的不同特點來制定的。因此，即使是內(nèi)部控制的框架 中也無法提供一個企業(yè)的特點和其控制系統(tǒng)的關(guān)系。因此，本研究利用一個應(yīng)急方法， 審查內(nèi)部控制結(jié)構(gòu)的設(shè)計，并且將其放到不同的環(huán)境下觀察其效果。研究報告分析了使 用方程關(guān)系模型對741家芬蘭公司進(jìn)行實例證明并得到結(jié)果。這項研究的結(jié)果在幾個重 要方面增加了有限的內(nèi)部控制研究的知識。首先，研究中提出了要利用內(nèi)部控制及其在 實踐中的有效性度量模型的實證研究結(jié)果。世界上有一些組織已經(jīng)將內(nèi)部控制框架建立 基金會來開展活動。無論如何，有一點是值得注意的，那

5、就是除了求證時間框架外還要 更加深入的求證內(nèi)部控制研究模型。除了少數(shù)例子外，stringer和carey早在2002年 就研究了在特定集屮研究控制元件，如控制環(huán)境同心結(jié)構(gòu)或風(fēng)險評估，在這些研究屮內(nèi) 部控制只是作為一個概念，是研究不同情況下的整體。第二，盡管在這之前控制行為關(guān) 系在內(nèi)部控制的了解中發(fā)揮了關(guān)鍵作用，但是控制行為對內(nèi)部控制的應(yīng)急理論尚未進(jìn)行 充分研究。第三，從知識管理的角度進(jìn)行內(nèi)部控制還不成熟，因此在我們的研究屮內(nèi)部 控制調(diào)查研究是重點。第四，本文研究的主要特點是當(dāng)一個組織注意內(nèi)部控制時必須檢 視意外事件的特征。其目的是確定哪些特征在內(nèi)部變化有助于解釋控制系統(tǒng)和觀察內(nèi)部 控制的有效性

6、。然而，當(dāng)對該模型進(jìn)行一元或多元變量設(shè)置時，會產(chǎn)生不同的效果。因 此，本文主要論證了，如何將sem技術(shù)應(yīng)用到內(nèi)部控制的研究。在內(nèi)部控制結(jié)構(gòu)有效替 代的情況下了解內(nèi)部控制替代前后差異的共同性，這項研究將會對內(nèi)部控制討論做出很 大的貢獻(xiàn)，不僅如此，這項研究還提供了一種方法來識別不同組織對內(nèi)部控制的特殊需 求。接下來的部分介紹了研究框架和部分定義的介紹，研究結(jié)構(gòu)的相關(guān)問題文獻(xiàn)。隨后 本文詳細(xì)闡述了在sem方法從741家芬蘭公司搜集數(shù)據(jù)為基礎(chǔ)對實例論證。最后是對結(jié) 果的討論以及對研究限制闡述。2研究框架在2003年chenhall運用控制系統(tǒng)設(shè)計可以協(xié)助管理人員實現(xiàn)其公司的目標(biāo)和期望 的結(jié)果。內(nèi)部系統(tǒng)

7、控制增強了企業(yè)的檢測報告程序，也確保遵守法律法規(guī)。通過這種有 效的內(nèi)部控制對公司成功方面有著關(guān)鍵的作用。但是，正如我們觀察到的，內(nèi)部控制在 真空下是不存在的。在1994年coco （加拿大控制基準(zhǔn)委員會框架）屮指出，兩個組織 不存在類似的控制系統(tǒng)，除非該組織的中心組織機構(gòu)系統(tǒng)是相同的。內(nèi)部控制系統(tǒng)根據(jù) 不同的細(xì)節(jié)需要會產(chǎn)生在不同的組織環(huán)境下。在1994年coso （美國控制基準(zhǔn)委員會） 在內(nèi)部控制框架中提出內(nèi)部控制系統(tǒng)是由控制環(huán)境、風(fēng)險評估、內(nèi)控活動、信息與 溝通、監(jiān)督五要素組成，它們?nèi)Q于管理層經(jīng)營企業(yè)的方式，并融入管理過程本 身，其相互關(guān)系可以用其模型表示。此聲明類似于權(quán)變理論對每一個組織

8、的特點采取 適當(dāng)?shù)目刂葡到y(tǒng)一樣。（參考 chcipman 1997； chenhall 2003； fisherl995； luft and shields 2003）因此，以應(yīng)急理論為基礎(chǔ)的方法提供了在實踐當(dāng)屮對內(nèi)部控制因素不同的解釋。同時，以應(yīng)急理論為基礎(chǔ)的權(quán)變理論構(gòu)成了一種新的方法來重新演繹有內(nèi)部控 制的理論和基礎(chǔ)特點。尺寸博hl環(huán)瑕的4皿企性內(nèi)麗控制皓構(gòu)上控rq5 >活動可ttt息辻規(guī)因此管理控制作為在組織制度中的一個重要控制子集一直是權(quán)變理論的研究主體。 研究主要集中在上下變量對管理控制系統(tǒng)設(shè)計的影響，本文，是對文獻(xiàn)回顧的研究基礎(chǔ) 上分析的。其目的是利用了解內(nèi)部控制結(jié)構(gòu)的特點和

9、影響來觀察成效以作為制定權(quán)變理 論的基礎(chǔ)。內(nèi)部控制和權(quán)變理論共享某些元素，但是共同點和不同點的廣度取決于所用 的定義。在2003年chenhall指出，以前的以應(yīng)變研究為基礎(chǔ)的管理控制研究遵循傳統(tǒng) 的協(xié)助管理人員決策，是一種被動工具。其目的是為了利用管理控制系統(tǒng)包含了一個會 計系統(tǒng)這一特性，更好的管理包括個人或家族控制的控制因素，這樣的控制理論如：圖1說明了研究框架和理論基礎(chǔ)上的內(nèi)部控制框架。變量之間的關(guān)系有三組，在應(yīng) 變特點，內(nèi)部控制結(jié)構(gòu)和觀察成效是本文研究的終點。前四個研究問題（rq1-rq4）旨 在測試（戰(zhàn)略，規(guī)模，組織應(yīng)變特征結(jié)構(gòu)和環(huán)境的不確定性）等因素對內(nèi)部控制結(jié)構(gòu)的 影響。這些因素

10、前人都有所研究（例女口 chenhall 2003； donaldson 2001； hoque and janies 2000； macintosh 1994； simons 1987； drazinand van de ven 1985； otley 1980）指 出，指出這些因素對控制結(jié)構(gòu)和企業(yè)的績效產(chǎn)生一定的影響。第五個研究因素（rq5）集中于內(nèi)部控制結(jié)構(gòu)與內(nèi)部控制有效性的關(guān)系上。變量之 間的理論關(guān)系是基于coso （美國控制基礎(chǔ)委員會）1994年提出的。指岀根據(jù)特定的情 況對內(nèi)部控制的需求不盡相同，但是內(nèi)部控制組成的部分功能可以引導(dǎo)有效地內(nèi)部控制 系統(tǒng)。fisher 1998年指岀，

11、成功的剪裁控制系統(tǒng)以適應(yīng)企業(yè)的特點等類似的權(quán)變理論 對公司的業(yè)績有著突出的貢獻(xiàn)。然而企業(yè)可能有著傳統(tǒng)性能的其他冃標(biāo)。因此根據(jù) fishcrl995年的建議，在模型中所設(shè)想的一個非財務(wù)目標(biāo)對內(nèi)部控制的有效性產(chǎn)生理想 的效果。用內(nèi)部控制因素管理大型的公司已成為關(guān)鍵的因素（sutton在2006年指岀）。 內(nèi)部控制在組織中的影響和傳統(tǒng)性能的可靠性措施可以衡量內(nèi)部控制系統(tǒng)的業(yè)績，不過 在過去的文獻(xiàn)中發(fā)現(xiàn)了許多相關(guān)文獻(xiàn)。3.結(jié)構(gòu)定義和研究在本節(jié)屮提出了定義的適用范圍，并且給出了以前的研究對構(gòu)造問題因素之間的關(guān) 系。3. 1內(nèi)部控制框架根據(jù)內(nèi)部控制的廣泛研究，它涵蓋了一個組織的方方面面，在這里運用了匯集控

12、制 器的概念將內(nèi)部控制架構(gòu)的方法形成一個完整的整體，明確內(nèi)部需求。在著名的內(nèi)部控 制框架（coco、coso）（加拿大控制基準(zhǔn)委員會、美國控制基準(zhǔn)委員會）中包括有效地 內(nèi)部控制定義和目前內(nèi)部控制結(jié)構(gòu)的組成部分。舉例來說，在1994年coco （加拿大控 制基礎(chǔ)委員會）框架中提到的內(nèi)部控制狀態(tài)可以在董事會和管理層的理解程度上，該實 體的目標(biāo)在于實現(xiàn)公布財務(wù)報表以及保證遵守法律法規(guī)。因此，在這中間的內(nèi)部控制的 研究應(yīng)進(jìn)行有效的界定，如何控制好這三個目標(biāo)在管理的觀念上實現(xiàn)，是企業(yè)所要重點 關(guān)注的問題。因此，我認(rèn)為可以在一個適當(dāng)?shù)膬?nèi)部控制框架結(jié)構(gòu)中描述五個不同組成部分的條款，其 可以確定為：1控制環(huán)境

13、的界定是一個組織得以運作的精神支柱。這個組件可以給人們創(chuàng)造一個 他們可以進(jìn)行他們的活動和執(zhí)行它們的責(zé)任氛圍。他創(chuàng)建了這家公司整體控制文化。2風(fēng)險評估部分是指，處理風(fēng)險如何威脅公司實現(xiàn)目標(biāo)的過程。他設(shè)計到對風(fēng)險的 識別、分析和相應(yīng)的評估。3控制活動的組成部分，是指對政策、程序和做法對分先環(huán)節(jié)戰(zhàn)略的實施是的管理 目標(biāo)得以實現(xiàn)的過程。4信息和通信組建是指確保有關(guān)信息在形式和吋限上的識別，是工作人員履行其職 責(zé)和責(zé)任的有效溝通過程。5監(jiān)測組件是指評估內(nèi)部控制的質(zhì)量過程，談涵蓋了有管理人員進(jìn)程外的其他各方 面進(jìn)行內(nèi)部控制的外部監(jiān)督和定期評估。在本文中這五個組成部分定義了內(nèi)部控制的架構(gòu)。根據(jù)1994年co

14、co架構(gòu)，為了有 足夠的內(nèi)部控制系統(tǒng)使其組件部分正常運行。大部分的研究將這一部分作為重點研究領(lǐng) 域設(shè)定控制元件（aqu訂a 1998; hooks etal. 1994; milles 1997）o 在 2002 年 stringer and carey研究的五個組成部分，以及單個因素對內(nèi)部控制研究是在此研究領(lǐng)域的一個 質(zhì)轉(zhuǎn)變。在這項研究中觀察到的內(nèi)部控制原件及其有效性能分析的潛在變量。應(yīng)當(dāng)指出的 是，理論和具體的個人控制或判斷分析水平并不是主要的研究焦點。此外，分析應(yīng)用水 平受公司首席執(zhí)行官和其他管理人員的控制。3.2應(yīng)急變量在以前的研究中指出(fishe門995； gerdin2005),

15、控制系統(tǒng)可能經(jīng)過調(diào)試來進(jìn)行應(yīng) 對多種相互矛盾情形下的需求。為了研究內(nèi)部結(jié)構(gòu)設(shè)計的復(fù)雜性，本文選擇研究四個變 量的特征。該研究探討了戰(zhàn)略，規(guī)模，組織結(jié)構(gòu)和環(huán)境的不確定性對內(nèi)部控制結(jié)構(gòu)的影 響，并且對其有效性進(jìn)行考證。早先的研究中證明，這些特征對內(nèi)部控制結(jié)構(gòu)的性能設(shè) 計有一定的影響(比如 chenhall 2003; donaldson 2001; lloque and james 2000; macintosh 1994; simons 1987; drazin and van de ven 1985; otley 1980)然而，特 征選擇不是唯一的，并且對內(nèi)部控制結(jié)構(gòu)有著相關(guān)的影響。4戰(zhàn)略o

16、tley (1980)和dermer (1977)分別指出,企業(yè)戰(zhàn)略應(yīng)當(dāng)屬于會計控制系統(tǒng)設(shè)計 的主要特征z-o公司的戰(zhàn)略不同將釆用不同的控制系統(tǒng)，正如miles and snow (1978) 和porter (1980)等指出的。simons在1990年發(fā)現(xiàn),公司會因不同的會計控制系統(tǒng)來 選擇不同的戰(zhàn)略方式。雖然這些早期的研究表明，企業(yè)戰(zhàn)略的不同往往會引起不同的控 制系統(tǒng)配置。戰(zhàn)略也會導(dǎo)致內(nèi)部控制的一些分歧。然而，迄今為止進(jìn)行的實例研究都沒 有取得戰(zhàn)略與控制系統(tǒng)的自然鏈接。在1978年miles和snow研究得大多數(shù)控制前者與后者的差異為重點。m訂es和snow 發(fā)現(xiàn)控制系統(tǒng)類型側(cè)重于發(fā)現(xiàn)問

17、題并且能夠幫助一個組織靈活的應(yīng)對環(huán)境的變化。在 1977年正如langfield-smith所指出的組織控制可以分散結(jié)果為導(dǎo)向。這就意味著，監(jiān) 測通過強有力的控制環(huán)境，從未確保有力的控制意識。simons在1987年發(fā)現(xiàn)通過監(jiān)測 異常報告與月度報告的預(yù)算偏差，通過監(jiān)測需要從市場上尋找到的機會，將各種不同的 信息通過通信組件提供對未來預(yù)測有用的信息。simons在1987年的結(jié)論，在正式的控 制系統(tǒng)的屬性差異的捍衛(wèi)下，得到這些屬性對公司的業(yè)績有著深遠(yuǎn)的影響。根據(jù)之前的管理研究控制(langfield smith 1997; chenhall 2003)表明，某些 類型的控制系統(tǒng)將適用特定策略。監(jiān)

18、測通過靈活的控制來應(yīng)對不確定性的環(huán)境，減少不 確定性的發(fā)生和公司效率最大化。相對于公司，監(jiān)測型公司根據(jù)用戶的不同在不斷地改 變他們的管理系統(tǒng)。determinants and consequences of internal controlin firms: a contingency theory based analysis作者：annukka jokipii起始頁碼:1-12出版日期(期刊號)：march 2009,vol. 2, no. 4(serial no. 11) 出版單位：springer science and business media, llc. 2009abstrac

19、t : in order to ensure the efficiency and effectiveness of activities, reliability of information and compliance with applicable laws, firms demand adequate internal control. however, several frameworks assume that the need for internal control varies according to a firms characteristics. this concu

20、rs with contingency theory, which claims that each organization has to choose the most suitable control system by taking into account contingency characteristics. this study examines which contingency characteristics firms choose to adapt their internal control structure and whether it results in a

21、more favorable assessment of the effectiveness of control by the management. while the components of internal control have been examined individually in the control literaturelhis paper attempts to shed light on internal control and place it in a broader context. the results, derived from a web-base

22、d survey of 741 finnish firms, indicate that firms adapt their internal control structure to deal with environmental uncertainty and to achieve observed control effectiveness. also the strategy has statistically significant effects on internal control structure.keywords: internal control effectivene

23、ss contingency theorystructural equation modeling1 introductionit is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and compliance with laws and regulations (spira and page 2003). so, an increasing number of business fa

24、ilures and some widely publicized frauds have encouraged firms to put more emphasis on their internal control systems, which are specific to their particular operating environment. management is under increased pressure to enhance the effectiveness of internal control and to effectively communicate

25、this to the board of directors and shareholders (sutton 2006). reference groups like auditors, suppliers and customers are also interested in internal controls since they may affect long-term confidence in reporting, accountability and in the corporate form of organization (rittenberg and schwieger

26、2001).despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structure within the organizational environment is almost non-existent, and the topic relatively unexplored by researchers, as noted by kinney (2000).

27、 the professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control research is limited. selto and widener (2004) analyze published research and professional articles and find that there were fewer internal

28、control topics in the management control research literature than in practical literature increasing emphasis on the role played by internal control in business (maijoor 2000), and the lack of existing research, creates new research needs and opporturhties.this study contributes to the understanding

29、 of the internal control structure and its observed effectiveness in company contexts. even though the internal control frameworks (coso, coco etc.) present a standardized structure and objectives for internal control, they still advise that the need for effective internal control varies according t

30、o a firnfs characteristics. however, neither frameworks nor prior literature provide an adequate picture of the relationships between a firm，s characteristics and its control system. therefore, this study utilizes a contingency approach to examine the design of the internal control structure and its

31、 observed effectiveness in different contexts. the study examines relationships using structural equation modeling (sem) and presents empirical results from 741 firms in finland.the results of this study add to the limited internal control research knowledge in several important respects. first, the

32、 study presents empirical findings using measurement models for internal control and its effectiveness in practice. there are organizations worldwide which have used internal control frameworks as a foundation for conducting activities. at any rate, there is little evidence about frameworks outside

33、practice, and thus the models deserve more intensive research attention (coso 1994; selto and widener 2004). with a few exceptions (e.g>,stringer and carey 2002) earlier studies have usually concentrated on particular control elements, such as the control environment (aquila 1998), communication

34、(hooks et al. 1994) or risk assessment (mills 1997). in this study the internal control concept is examined as a whole in different contexts. second, the action of contingency theory on internal control has not been examined sufficiently within the prior literature even though that relationship play

35、s a critical role in better understanding internal control within organizations. third, there is a lack of knowledge about internal control from the point of view of management. the literature has so far concentrated on the external parties，view (felix 1998), although organizing internal control in

36、the organization is in fact the responsibility of management. therefore, in this study the perceptions of the management of the surveyed firms are the focus.fourth, this study examines important contingency characteristics that should be taken into account when focusing on the internal control in an

37、 organization. the aim is to determine which characteristics are helpful in explaining variations in an internal control system and its observed effectiveness. however, the model examined, yields different results when examined in a bivariate or in a multivariate setting. therefore, this paper demon

38、strates how a contingency approach and sem technique may be applied to internal control research. understanding commonalities and differences in internal control structures and observed effectiveness in alternative contexts makes a significant contribution to the internal control discussion. thus, t

39、he study provides a means to identify the special needs of differentorganizations.the rest of the paper is organized as follows. the next section presents a research framework and the following section presents definitions of constructs and the literature related to the research questions. the fourt

40、h section explains the survey design and measurement of variables. following that, the paper elaborates on the empirical analysis using the sem method based on data collected from 741 finnish firms. the sixth section includes a discussion of the results. the last section ends with the conclusions an

41、d limitations of the study.2 research frameworkcontrol systems are designed to assist managers to achieve their firings goals and desired outcomes (chenhall 2003). an internal control system potentially enhances a firm's monitoring and reporting processes, as well as ensuring compliance with law

42、s and regulations. in this way effective internal control has a critical role to play in a firm's success. but, as we can see from the practical findings, internal control does not exist in vacuum. the coso framework (1994, p. 18) states that two organizations should not have similar internal co

43、ntrol system unless the organizations are identical. the need for, and the specifics of, internal control systems may vary in organizational contexts. this statement presented in the internal control framework (coso 1994) is analogous to contingency theory that claims that each organization has to c

44、hoose the most suitable control system by taking into account contingency characteristics (see reviews in chapman 1997; chenhall 2003; fisher 1995; luft and shields 2003). the contingency approach therefore offers an explanation for the variety of internal control systems found in practice.however,

45、contingency theory constitutes a novel approach to studying internal control and thus, theoretical fundamentals and chosen characteristics are derived from the contingency-based control literature. consequently, management control is a major control sub-system in organizations which have been the su

46、bject of contingency theory research (collier 2004). the research has mainly focused on the influence of contextual variables on management control system design (for example langfield smith 1997; chenhall 2003) and in this paper, the literature is reviewed along with an analysis of the research bas

47、ed on these studies. the aim is to use contingency theory to understand characteristics affecting internal control structures and its observed effectiveness rather than to elaborate on contingency theory as such.(contingency characteristicsinternal control structureeffectiveness of internal controlf

48、igure 1 illustrates the research framework based on contingency theory and internal control frameworks. the relationships between three sets of variables一the contingency characteristics, the internal control structure and the observed effectiveness一are the focus of this research. the first four rese

49、arch questions (rq1-rq4) aim to test if contingency characteristics (strategy, size, organizational structure and environmental uncertainty) affect the internal control structure. thereis evidence in earlier management control studies (for example chenhall 2003; donaldson 2001; hoque and james 2000;

50、 macintosh 1994; simons 1987; drazin and van de ven 1985; otley 1980) that these characteristics may have some impact on the design of control structures and on firm performance.the fifth research question (rq5) concentrates on the relationship between an internal control structure and observed inte

51、rnal control effectiveness. the theoretical relationship between variables is based on the coso (1994) that states that depending on circumstances the need for internal control varies, but internal control components that are presented and function properly lead to effective internal control systems

52、. the relationship also parallels contingency theory that states that successfully tailoring a control system to suit the firm's characteristics will result in better firm performance (fisher 1998). however, firms may also have goals other than traditional performance. therefore, as proposed by

53、fisher (1995), a desired outcome envisaged in the model is that of a non-financial goal, namely internal control effectiveness. this has become more important due to management being under increased pressure to enhance it in firms with proper internal control (sutton 2006). internal control affects

54、many processes in an organization and reliable traditional performance measures, which can be claimed to measure performance due solely to the internal control system, can not be identified in the previous literature.to summarize, this paper examines if contingency characteristics affect the interna

55、l control structure and further, whether the internal control structure will result in a more favorable assessment of effectiveness if applied in alternative contexts.3 definition of constructs and research questionsin this section the definitions of the constructs used are presented, and the litera

56、ture that contributes to the relationships between constructs is reviewed alongside there search questions that have been developed.3.1 internal control frameworkaccording to the broad view of internal control, it covers all aspects of an organization and there was a clear demand for a method of pul

57、ling together control concepts to form an integrated internal control framework. well-known frameworks (coso, coco) the basle framework, the combined code and the turnbull guidance) include a definition of effective internal control and present the components of the internal control structure. for e

58、xample coso (1994) states that internal control can be judged to be effective when the board of directors and management have reasonable assurances that they understand the extent to which the entity9s operational objectives are being achieved, the published financial statements are being prepared r

59、eliably, and the applicable laws and regulations are being complied with. therefore, in this study effectiveness of internal control is defined in terms of management perceptions of how well these three internal control objectives are met.similarly, in the frameworks a proper internal control structure is described in different terms, but the following five components can be identified:1. the control environment component defines the ethos of an organization and the wa