外文文獻翻譯---一個關于應急理論基礎的內部控制因素及其后果的形成（英文）

1、Determinants and consequences of internal control in firms: a contingency theory based analysisAnnukka JokipiiPublished online: 8 March 2009 ? Springer Science+Business Media, LLC. 2009Abstract In order to ensure the eff

2、iciency and effectiveness of activities, reli- ability of information and compliance with applicable laws, firms demand adequate internal control. However, several frameworks (COSO, CoCo etc.) assume that the need for in

3、ternal control varies according to a firm’s characteristics. This concurs with contingency theory, which claims that each organization has to choose the most suitable control system by taking into account contingency cha

4、racteristics. This study examines which contingency characteristics firms choose to adapt their internal control structure and whether it results in a more favorable assessment of the effectiveness of control by the mana

5、gement. While the components of internal control have been examined individually in the control literature, this paper attempts to shed light on internal control and place it in a broader context. The results, derived fr

6、om a web-based 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 statistic

7、ally significant effects on internal control structure.Keywords Internal control ? Effectiveness ? Contingency theory ? Structural equation modeling1 IntroductionIt is generally believed that an internal control system r

8、educes 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 failuresA. Jokipii ( Chenhall 2003; Fisher

9、1995; Luft and Shields 2003). The contingency approach therefore offers an explanation for the variety of internal control systems found in practice. However, contingency theory constitutes a novel approach to studying i

10、nternal control and thus, theoretical fundamentals and chosen characteristics are derived from the contingency-based control literature. Consequently, management control11 Internal control and management control systems

11、share some elements but the commonalities and differences depend on the breadth of the definition used. Chenhall (2003) states that previous contingency-based management control research follows the conventional view tha

12、t perceives the management control system as a passive tool designed to assist managers’ decision-making. A management control system encompasses a management accounting system and also includes other controls such as pe