经济管理专业毕业论文相关文献翻译经济管理专业毕业论文相关文献翻译

收藏 分享

资源预览需要最新版本的Flash Player支持。
您尚未安装或版本过低,建议您

DETERMINANTSANDCONSEQUENCESOFINTERNALCONTROLINFIRMSACONTINGENCYTHEORYBASEDANALYSISANNUKKAJOKIPIIPUBLISHEDONLINE8MARCH2009SPRINGERSCIENCEBUSINESSMEDIA,LLC2009ABSTRACTINORDERTOENSURETHEEFFICIENCYANDEFFECTIVENESSOFACTIVITIES,RELIABILITYOFINFORMATIONANDCOMPLIANCEWITHAPPLICABLELAWS,FIRMSDEMANDADEQUATEINTERNALCONTROLHOWEVER,SEVERALFRAMEWORKSCOSO,COCOETCASSUMETHATTHENEEDFORINTERNALCONTROLVARIESACCORDINGTOAFIRM’SCHARACTERISTICSTHISCONCURSWITHCONTINGENCYTHEORY,WHICHCLAIMSTHATEACHORGANIZATIONHASTOCHOOSETHEMOSTSUITABLECONTROLSYSTEMBYTAKINGINTOACCOUNTCONTINGENCYCHARACTERISTICSTHISSTUDYEXAMINESWHICHCONTINGENCYCHARACTERISTICSFIRMSCHOOSETOADAPTTHEIRINTERNALCONTROLSTRUCTUREANDWHETHERITRESULTSINAMOREFAVORABLEASSESSMENTOFTHEEFFECTIVENESSOFCONTROLBYTHEMANAGEMENTWHILETHECOMPONENTSOFINTERNALCONTROLHAVEBEENEXAMINEDINDIVIDUALLYINTHECONTROLLITERATURE,THISPAPERATTEMPTSTOSHEDLIGHTONINTERNALCONTROLANDPLACEITINABROADERCONTEXTTHERESULTS,DERIVEDFROMAWEBBASEDSURVEYOF741FINNISHFIRMS,INDICATETHATFIRMSADAPTTHEIRINTERNALCONTROLSTRUCTURETODEALWITHENVIRONMENTALUNCERTAINTYANDTOACHIEVEOBSERVEDCONTROLEFFECTIVENESSALSOTHESTRATEGYHASSTATISTICALLYSIGNIFICANTEFFECTSONINTERNALCONTROLSTRUCTUREKEYWORDSINTERNALCONTROLEFFECTIVENESSCONTINGENCYTHEORYSTRUCTURALEQUATIONMODELING1INTRODUCTIONITISGENERALLYBELIEVEDTHATANINTERNALCONTROLSYSTEMREDUCESRISKSANDHELPSFIRMSENSURETHERELIABILITYOFFINANCIALSTATEMENTSANDCOMPLIANCEWITHLAWSANDREGULATIONSSPIRAANDPAGE2003SO,ANINCREASINGNUMBEROFBUSINESSFAILURESANDSOMEWIDELYPUBLICIZEDFRAUDSHAVEENCOURAGEDFIRMSTOPUTMOREEMPHASISONTHEIRINTERNALCONTROLSYSTEMS,WHICHARESPECIFICTOTHEIRPARTICULAROPERATINGENVIRONMENTMANAGEMENTISUNDERINCREASEDPRESSURETOENHANCETHEEFFECTIVENESSOFINTERNALCONTROLANDTOEFFECTIVELYCOMMUNICATETHISTOTHEBOARDOFDIRECTORSANDSHAREHOLDERSSUTTON2006REFERENCEGROUPSLIKEAUDITORS,SUPPLIERSANDCUSTOMERSAREALSOINTERESTEDININTERNALCONTROLSSINCETHEYMAYAFFECTLONGTERMCONFIDENCEINREPORTING,ACCOUNTABILITYANDINTHECORPORATEFORMOFORGANIZATIONRITTENBERGANDSCHWIEGER2001DESPITETHEFACTTHATINTERNALCONTROLISANESSENTIALFACTORAFFECTINGTHEFIRM,THEEVIDENCEOFTHEACTUALPERFORMANCEOFANINTERNALCONTROLSTRUCTUREWITHINTHEORGANIZATIONALENVIRONMENTISALMOSTNONEXISTENT,ANDTHETOPICRELATIVELYUNEXPLOREDBYRESEARCHERS,ASNOTEDBYKINNEY2000THEPROFESSIONALLITERATUREONINTERNALCONTROLHASMADEPROGRESSTOWARDDEVELOPINGINTERNATIONALCONTROLFRAMEWORKS,BUTSOFARTHEAMOUNTOFINTERNALCONTROLRESEARCHISLIMITEDSELTOANDWIDENER2004ANALYZEPUBLISHEDRESEARCHANDPROFESSIONALARTICLESANDFINDTHATTHEREWEREFEWERINTERNALCONTROLTOPICSINTHEMANAGEMENTCONTROLRESEARCHLITERATURETHANINPRACTICALLITERATUREINCREASINGEMPHASISONTHEROLEPLAYEDBYINTERNALCONTROLINBUSINESSMAIJOOR2000,ANDTHELACKOFEXISTINGRESEARCH,CREATESNEWRESEARCHNEEDSANDOPPORTUNITIESTHISSTUDYCONTRIBUTESTOTHEUNDERSTANDINGOFTHEINTERNALCONTROLSTRUCTUREANDITSOBSERVEDEFFECTIVENESSINCOMPANYCONTEXTSEVENTHOUGHTHEINTERNALCONTROLFRAMEWORKSCOSO,COCOETCPRESENTASTANDARDIZEDSTRUCTUREANDOBJECTIVESFORINTERNALCONTROL,THEYSTILLADVISETHATTHENEEDFOREFFECTIVEINTERNALCONTROLVARIESACCORDINGTOAFIRM’SCHARACTERISTICSHOWEVER,NEITHERFRAMEWORKSNORPRIORLITERATUREPROVIDEANADEQUATEPICTUREOFTHERELATIONSHIPSBETWEENAFIRM’SCHARACTERISTICSANDITSCONTROLSYSTEMTHEREFORE,THISSTUDYUTILIZESACONTINGENCYAPPROACHTOEXAMINETHEDESIGNOFTHEINTERNALCONTROLSTRUCTUREANDITSOBSERVEDEFFECTIVENESSINDIFFERENTCONTEXTSTHESTUDYEXAMINESRELATIONSHIPSUSINGSTRUCTURALEQUATIONMODELINGSEMANDPRESENTSEMPIRICALRESULTSFROM741FIRMSINFINLANDTHERESULTSOFTHISSTUDYADDTOTHELIMITEDINTERNALCONTROLRESEARCHKNOWLEDGEINSEVERALIMPORTANTRESPECTSFIRST,THESTUDYPRESENTSEMPIRICALFINDINGSUSINGMEASUREMENTMODELSFORINTERNALCONTROLANDITSEFFECTIVENESSINPRACTICETHEREAREORGANIZATIONSWORLDWIDEWHICHHAVEUSEDINTERNALCONTROLFRAMEWORKSASAFOUNDATIONFORCONDUCTINGACTIVITIESATANYRATE,THEREISLITTLEEVIDENCEABOUTFRAMEWORKSOUTSIDEPRACTICE,ANDTHUSTHEMODELSDESERVEMOREINTENSIVERESEARCHATTENTIONCOSO1994;SELTOANDWIDENER2004WITHAFEWEXCEPTIONSEG,STRINGERANDCAREY2002EARLIERSTUDIESHAVEUSUALLYCONCENTRATEDONPARTICULARCONTROLELEMENTS,SUCHASTHECONTROLENVIRONMENTD’AQUILA1998,COMMUNICATIONHOOKSETAL1994ORRISKASSESSMENTMILLS1997INTHISSTUDYTHEINTERNALCONTROLCONCEPTISEXAMINEDASAWHOLEINDIFFERENTCONTEXTSSECOND,THEACTIONOFCONTINGENCYTHEORYONINTERNALCONTROLHASNOTBEENEXAMINEDSUFFICIENTLYWITHINTHEPRIORLITERATUREEVENTHOUGHTHATRELATIONSHIPPLAYSACRITICALROLEINBETTERUNDERSTANDINGINTERNALCONTROLWITHINORGANIZATIONSTHIRD,THEREISALACKOFKNOWLEDGEABOUTINTERNALCONTROLFROMTHEPOINTOFVIEWOFMANAGEMENTTHELITERATUREHASSOFARCONCENTRATEDONTHEEXTERNALPARTIES’VIEWFELIX1998,ALTHOUGHORGANIZINGINTERNALCONTROLINTHEORGANIZATIONISINFACTTHERESPONSIBILITYOFMANAGEMENTTHEREFORE,INTHISSTUDYTHEPERCEPTIONSOFTHEMANAGEMENTOFTHESURVEYEDFIRMSARETHEFOCUSFOURTH,THISSTUDYEXAMINESIMPORTANTCONTINGENCYCHARACTERISTICSTHATSHOULDBETAKENINTOACCOUNTWHENFOCUSINGONTHEINTERNALCONTROLINANORGANIZATIONTHEAIMISTODETERMINEWHICHCHARACTERISTICSAREHELPFULINEXPLAININGVARIATIONSINANINTERNALCONTROLSYSTEMANDITSOBSERVEDEFFECTIVENESSHOWEVER,THEMODELEXAMINED,YIELDSDIFFERENTRESULTSWHENEXAMINEDINABIVARIATEORINAMULTIVARIATESETTINGTHEREFORE,THISPAPERDEMONSTRATESHOWACONTINGENCYAPPROACHANDSEMTECHNIQUEMAYBEAPPLIEDTOINTERNALCONTROLRESEARCHUNDERSTANDINGCOMMONALITIESANDDIFFERENCESININTERNALCONTROLSTRUCTURESANDOBSERVEDEFFECTIVENESSINALTERNATIVECONTEXTSMAKESASIGNIFICANTCONTRIBUTIONTOTHEINTERNALCONTROLDISCUSSIONTHUS,THESTUDYPROVIDESAMEANSTOIDENTIFYTHESPECIALNEEDSOFDIFFERENTORGANIZATIONSTHERESTOFTHEPAPERISORGANIZEDASFOLLOWSTHENEXTSECTIONPRESENTSARESEARCHFRAMEWORKANDTHEFOLLOWINGSECTIONPRESENTSDEFINITIONSOFCONSTRUCTSANDTHELITERATURERELATEDTOTHERESEARCHQUESTIONSTHEFOURTHSECTIONEXPLAINSTHESURVEYDESIGNANDMEASUREMENTOFVARIABLESFOLLOWINGTHAT,THEPAPERELABORATESONTHEEMPIRICALANALYSISUSINGTHESEMMETHODBASEDONDATACOLLECTEDFROM741FINNISHFIRMSTHESIXTHSECTIONINCLUDESADISCUSSIONOFTHERESULTSTHELASTSECTIONENDSWITHTHECONCLUSIONSANDLIMITATIONSOFTHESTUDY2RESEARCHFRAMEWORKCONTROLSYSTEMSAREDESIGNEDTOASSISTMANAGERSTOACHIEVETHEIRFIRM’SGOALSANDDESIREDOUTCOMESCHENHALL2003ANINTERNALCONTROLSYSTEMPOTENTIALLYENHANCESAFIRM’SMONITORINGANDREPORTINGPROCESSES,ASWELLASENSURINGCOMPLIANCEWITHLAWSANDREGULATIONSINTHISWAYEFFECTIVEINTERNALCONTROLHASACRITICALROLETOPLAYINAFIRM’SSUCCESSBUT,ASWECANSEEFROMTHEPRACTICALFINDINGS,INTERNALCONTROLDOESNOTEXISTINVACUUMTHECOSOFRAMEWORK1994,P18STATESTHATTWOORGANIZATIONSSHOULDNOTHAVESIMILARINTERNALCONTROLSYSTEMUNLESSTHEORGANIZATIONSAREIDENTICALTHENEEDFOR,ANDTHESPECIFICSOF,INTERNALCONTROLSYSTEMSMAYVARYINORGANIZATIONALCONTEXTSTHISSTATEMENTPRESENTEDINTHEINTERNALCONTROLFRAMEWORKCOSO1994ISANALOGOUSTOCONTINGENCYTHEORYTHATCLAIMSTHATEACHORGANIZATIONHASTOCHOOSETHEMOSTSUITABLECONTROLSYSTEMBYTAKINGINTOACCOUNTCONTINGENCYCHARACTERISTICSSEEREVIEWSINCHAPMAN1997;CHENHALL2003;FISHER1995;LUFTANDSHIELDS2003THECONTINGENCYAPPROACHTHEREFOREOFFERSANEXPLANATIONFORTHEVARIETYOFINTERNALCONTROLSYSTEMSFOUNDINPRACTICEHOWEVER,CONTINGENCYTHEORYCONSTITUTESANOVELAPPROACHTOSTUDYINGINTERNALCONTROLANDTHUS,THEORETICALFUNDAMENTALSANDCHOSENCHARACTERISTICSAREDERIVEDFROMTHECONTINGENCYBASEDCONTROLLITERATURECONSEQUENTLY,MANAGEMENTCONTROLISAMAJORCONTROLSUBSYSTEMINORGANIZATIONSWHICHHAVEBEENTHESUBJECTOFCONTINGENCYTHEORYRESEARCHCOLLIER2004THERESEARCHHASMAINLYFOCUSEDONTHEINFLUENCEOFCONTEXTUALVARIABLESONMANAGEMENTCONTROLSYSTEMDESIGNFOREXAMPLELANGFIELDSMITH1997;CHENHALL2003ANDINTHISPAPER,THELITERATUREISREVIEWEDALONGWITHANANALYSISOFTHERESEARCHBASEDONTHESESTUDIESTHEAIMISTOUSECONTINGENCYTHEORYTOUNDERSTANDCHARACTERISTICSAFFECTINGINTERNALCONTROLSTRUCTURESANDITSOBSERVEDEFFECTIVENESSRATHERTHANTOELABORATEONCONTINGENCYTHEORYASSUCHFIGURE1ILLUSTRATESTHERESEARCHFRAMEWORKBASEDONCONTINGENCYTHEORYANDINTERNALCONTROLFRAMEWORKSTHERELATIONSHIPSBETWEENTHREESETSOFVARIABLESTHECONTINGENCYCHARACTERISTICS,THEINTERNALCONTROLSTRUCTUREANDTHEOBSERVEDEFFECTIVENESSARETHEFOCUSOFTHISRESEARCHTHEFIRSTFOURRESEARCHQUESTIONSRQ1–RQ4AIMTOTESTIFCONTINGENCYCHARACTERISTICSSTRATEGY,SIZE,ORGANIZATIONALSTRUCTUREANDENVIRONMENTALUNCERTAINTYAFFECTTHEINTERNALCONTROLSTRUCTURETHEREISEVIDENCEINEARLIERMANAGEMENTCONTROLSTUDIESFOREXAMPLECHENHALL2003;DONALDSON2001;HOQUEANDJAMES2000;MACINTOSH1994;SIMONS1987;DRAZINANDVANDEVEN1985;OTLEY1980THATTHESECHARACTERISTICSMAYHAVESOMEIMPACTONTHEDESIGNOFCONTROLSTRUCTURESANDONFIRMPERFORMANCETHEFIFTHRESEARCHQUESTIONRQ5CONCENTRATESONTHERELATIONSHIPBETWEENANINTERNALCONTROLSTRUCTUREANDOBSERVEDINTERNALCONTROLEFFECTIVENESSTHETHEORETICALRELATIONSHIPBETWEENVARIABLESISBASEDONTHECOSO1994THATSTATESTHATDEPENDINGONCIRCUMSTANCESTHENEEDFORINTERNALCONTROLVARIES,BUTINTERNALCONTROLCOMPONENTSTHATAREPRESENTEDANDFUNCTIONPROPERLYLEADTOEFFECTIVEINTERNALCONTROLSYSTEMSTHERELATIONSHIPALSOPARALLELSCONTINGENCYTHEORYTHATSTATESTHATSUCCESSFULLYTAILORINGACONTROLSYSTEMTOSUITTHEFIRM’SCHARACTERISTICSWILLRESULTINBETTERFIRMPERFORMANCEFISHER1998HOWEVER,FIRMSMAYALSOHAVEGOALSOTHERTHANTRADITIONALPERFORMANCETHEREFORE,ASPROPOSEDBYFISHER1995,ADESIREDOUTCOMEENVISAGEDINTHEMODELISTHATOFANONFINANCIALGOAL,NAMELYINTERNALCONTROLEFFECTIVENESSTHISHASBECOMEMOREIMPORTANTDUETOMANAGEMENTBEINGUNDERINCREASEDPRESSURETOENHANCEITINFIRMSWITHPROPERINTERNALCONTROLSUTTON2006INTERNALCONTROLAFFECTSMANYPROCESSESINANORGANIZATIONANDRELIABLETRADITIONALPERFORMANCEMEASURES,WHICHCANBECLAIMEDTOMEASUREPERFORMANCEDUESOLELYTOTHEINTERNALCONTROLSYSTEM,CANNOTBEIDENTIFIEDINTHEPREVIOUSLITERATURETOSUMMARIZE,THISPAPEREXAMINESIFCONTINGENCYCHARACTERISTICSAFFECTTHEINTERNALCONTROLSTRUCTUREANDFURTHER,WHETHERTHEINTERNALCONTROLSTRUCTUREWILLRESULTINAMOREFAVORABLEASSESSMENTOFEFFECTIVENESSIFAPPLIEDINALTERNATIVECONTEXTS3DEFINITIONOFCONSTRUCTSANDRESEARCHQUESTIONSINTHISSECTIONTHEDEFINITIONSOFTHECONSTRUCTSUSEDAREPRESENTED,ANDTHELITERATURETHATCONTRIBUTESTOTHERELATIONSHIPSBETWEENCONSTRUCTSISREVIEWEDALONGSIDETHERESEARCHQUESTIONSTHATHAVEBEENDEVELOPED31INTERNALCONTROLFRAMEWORKACCORDINGTOTHEBROADVIEWOFINTERNALCONTROL,ITCOVERSALLASPECTSOFANORGANIZATIONANDTHEREWASACLEARDEMANDFORAMETHODOFPULLINGTOGETHERCONTROLCONCEPTSTOFORMANINTEGRATEDINTERNALCONTROLFRAMEWORKWELLKNOWNFRAMEWORKSCOSO,COCO,THEBASLEFRAMEWORK,THECOMBINEDCODEANDTHETURNBULLGUIDANCEINCLUDEADEFINITIONOFEFFECTIVEINTERNALCONTROLANDPRESENTTHECOMPONENTSOFTHEINTERNALCONTROLSTRUCTUREFOREXAMPLECOSO1
编号:201403252242390667    类型:共享资源    大小:95.00KB    格式:DOC    上传时间:2014-03-25
  
8
关 键 词:
经济管理 专业 毕业论文 相关 相干 文献 翻译
  人人文库网所有资源均是用户自行上传分享,仅供网友学习交流,未经上传用户书面授权,请勿作他用。
关于本文
本文标题:经济管理专业毕业论文相关文献翻译
链接地址:http://www.renrendoc.com/p-270667.html

当前资源信息

5.0
 
(3人评价)
浏览:459次
wodedtt上传于2014-03-25

官方联系方式

客服手机:17625900360   
2:不支持迅雷下载,请使用浏览器下载   
3:不支持QQ浏览器下载,请用其他浏览器   
4:下载后的文档和图纸-无水印   
5:文档经过压缩,下载后原文更清晰   

精品推荐

相关阅读

人人文库
关于我们 - 网站声明 - 网站地图 - 资源地图 - 友情链接 - 网站客服客服 - 联系我们

网站客服QQ:2846424093    人人文库上传用户QQ群:460291265   

[email protected] 2016-2018  renrendoc.com 网站版权所有   南天在线技术支持

经营许可证编号:苏ICP备12009002号-5