毕业论文外文翻译-基于应急理论基础下的内部控制因素及其后果的形成

1、基于应急理论基础下的内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 起始页码：112出版日期(期刊号):march 2009,vol. 1, no. 3(serial no. 10) 岀版单位：springer science and business media, llc. 2009外文翻译译文：摘要：为了保证企业需求内部控制活动的有效性和信息的可靠性以及遵守法律的适用 性，每个组织要选择

2、最适合的控制系统。因此，就必须考虑到意外事故的风险是否切合 权变理论。本文研究的是检视这些风险特点的选择是否适应他们公司内部控制结构和它 是否会导致一些更加优惠的有效性的评估控制管理。虽然内部控制的组成部分已进行单 独控制，本文尝试阐明内部控制的关键点并将其放到更加广阔的背景中。结果证明，基 于对741家芬兰公司的调查研究，表明公司用内部控制结构来应对环境的不确定性，并 观测控制的有效性的战略对其内部控制结构有着显著的效果。关键词：内部控制、成效、权变理论、结构方块建模1.绪论人们普遍认为，一个内部控制系统可以帮助企业降低风险，并且使财务报表的可靠 性得以保证。因此，越来越多的企业在他们具体的

3、操作环境下更多的关注自己的内部控 制。在巨大的管理压力下，如何提高内部控制的有效性以及董事会和股东之间的沟通效 果，是口前企业亟待解决的重要问题。由于内部控制可能会影响长期的报告，因此审计 人员、供应商、客户都对内部控制关注相当。kinney在2000年指岀，尽管内部控制对 公司影响很大，但在组织环境中内部控制结构却无法实现。虽然关于内部控制的文献在 国际研究上已取得进展，但迄今为止，内部控制的研究数量有限。在2004年seltc and widener岀版的专业文章中提岀，在管理控制中研究较少的内部控制有着很强的实用性。本文的研究结论有助于了解内部控制结构及其在公司环境中观察到对公司的效果。

4、 即使内部控制结构框架中提出了一个标准化的结构和内部控制冃标，但仍然需要注意的 是，有效地内部控制是要根据公司的不同特点来制定的。因此，即使是内部控制的框架 中也无法提供一个企业的特点和其控制系统的关系。因此，本研究利用一个应急方法， 审查内部控制结构的设计，并且将其放到不同的环境下观察其效果。研究报告分析了使 用方程关系模型对741家芬兰公司进行实例证明并得到结果。这项研究的结果在几个重 要方面增加了有限的内部控制研究的知识。首先，研究中提出了要利用内部控制及其在 实践中的有效性度量模型的实证研究结果。世界上有一些组织已经将内部控制框架建立 基金会来开展活动。无论如何，有一点是值得注意的，那

5、就是除了求证时间框架外还要 更加深入的求证内部控制研究模型。除了少数例子外，stringer和carey早在2002年 就研究了在特定集屮研究控制元件，如控制环境同心结构或风险评估，在这些研究屮内 部控制只是作为一个概念，是研究不同情况下的整体。第二，尽管在这之前控制行为关 系在内部控制的了解中发挥了关键作用，但是控制行为对内部控制的应急理论尚未进行 充分研究。第三，从知识管理的角度进行内部控制还不成熟，因此在我们的研究屮内部 控制调查研究是重点。第四，本文研究的主要特点是当一个组织注意内部控制时必须检 视意外事件的特征。其目的是确定哪些特征在内部变化有助于解释控制系统和观察内部 控制的有效性

6、。然而，当对该模型进行一元或多元变量设置时，会产生不同的效果。因 此，本文主要论证了，如何将sem技术应用到内部控制的研究。在内部控制结构有效替 代的情况下了解内部控制替代前后差异的共同性，这项研究将会对内部控制讨论做出很 大的贡献，不仅如此，这项研究还提供了一种方法来识别不同组织对内部控制的特殊需 求。接下来的部分介绍了研究框架和部分定义的介绍，研究结构的相关问题文献。随后 本文详细阐述了在sem方法从741家芬兰公司搜集数据为基础对实例论证。最后是对结 果的讨论以及对研究限制阐述。2研究框架在2003年chenhall运用控制系统设计可以协助管理人员实现其公司的目标和期望 的结果。内部系统

7、控制增强了企业的检测报告程序，也确保遵守法律法规。通过这种有 效的内部控制对公司成功方面有着关键的作用。但是，正如我们观察到的，内部控制在 真空下是不存在的。在1994年coco （加拿大控制基准委员会框架）屮指出，两个组织 不存在类似的控制系统，除非该组织的中心组织机构系统是相同的。内部控制系统根据 不同的细节需要会产生在不同的组织环境下。在1994年coso （美国控制基准委员会） 在内部控制框架中提出内部控制系统是由控制环境、风险评估、内控活动、信息与 沟通、监督五要素组成，它们取决于管理层经营企业的方式，并融入管理过程本 身，其相互关系可以用其模型表示。此声明类似于权变理论对每一个组织

8、的特点采取 适当的控制系统一样。（参考 chcipman 1997； chenhall 2003； fisherl995； luft and shields 2003）因此，以应急理论为基础的方法提供了在实践当屮对内部控制因素不同的解释。同时，以应急理论为基础的权变理论构成了一种新的方法来重新演绎有内部控 制的理论和基础特点。尺寸博hl环瑕的4皿企性内丽控制皓构上控rq5 >活动可ttt息辻规因此管理控制作为在组织制度中的一个重要控制子集一直是权变理论的研究主体。 研究主要集中在上下变量对管理控制系统设计的影响，本文，是对文献回顾的研究基础 上分析的。其目的是利用了解内部控制结构的特点和

9、影响来观察成效以作为制定权变理 论的基础。内部控制和权变理论共享某些元素，但是共同点和不同点的广度取决于所用 的定义。在2003年chenhall指出，以前的以应变研究为基础的管理控制研究遵循传统 的协助管理人员决策，是一种被动工具。其目的是为了利用管理控制系统包含了一个会 计系统这一特性，更好的管理包括个人或家族控制的控制因素，这样的控制理论如：图1说明了研究框架和理论基础上的内部控制框架。变量之间的关系有三组，在应 变特点，内部控制结构和观察成效是本文研究的终点。前四个研究问题（rq1-rq4）旨 在测试（战略，规模，组织应变特征结构和环境的不确定性）等因素对内部控制结构的 影响。这些因素

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，指出这些因素对控制结构和企业的绩效产生一定的影响。第五个研究因素（rq5）集中于内部控制结构与内部控制有效性的关系上。变量之 间的理论关系是基于coso （美国控制基础委员会）1994年提出的。指岀根据特定的情 况对内部控制的需求不尽相同，但是内部控制组成的部分功能可以引导有效地内部控制 系统。fisher 1998年指岀，

11、成功的剪裁控制系统以适应企业的特点等类似的权变理论 对公司的业绩有着突出的贡献。然而企业可能有着传统性能的其他冃标。因此根据 fishcrl995年的建议，在模型中所设想的一个非财务目标对内部控制的有效性产生理想 的效果。用内部控制因素管理大型的公司已成为关键的因素（sutton在2006年指岀）。 内部控制在组织中的影响和传统性能的可靠性措施可以衡量内部控制系统的业绩，不过 在过去的文献中发现了许多相关文献。3.结构定义和研究在本节屮提出了定义的适用范围，并且给出了以前的研究对构造问题因素之间的关 系。3. 1内部控制框架根据内部控制的广泛研究，它涵盖了一个组织的方方面面，在这里运用了汇集控

12、制 器的概念将内部控制架构的方法形成一个完整的整体，明确内部需求。在著名的内部控 制框架（coco、coso）（加拿大控制基准委员会、美国控制基准委员会）中包括有效地 内部控制定义和目前内部控制结构的组成部分。举例來说，在1994年coco （加拿大控 制基础委员会）框架中提到的内部控制状态可以在董事会和管理层的理解程度上，该实 体的目标在于实现公布财务报表以及保证遵守法律法规。因此，在这中间的内部控制的 研究应进行有效的界定，如何控制好这三个目标在管理的观念上实现，是企业所要重点 关注的问题。因此，我认为可以在一个适当的内部控制框架结构中描述五个不同组成部分的条款，其 可以确定为：1控制环境

13、的界定是一个组织得以运作的精神支柱。这个组件可以给人们创造一个 他们可以进行他们的活动和执行它们的责任氛围。他创建了这家公司整体控制文化。2风险评估部分是指，处理风险如何威胁公司实现目标的过程。他设计到对风险的 识别、分析和相应的评估。3控制活动的组成部分，是指对政策、程序和做法对分先环节战略的实施是的管理 目标得以实现的过程。4信息和通信组建是指确保有关信息在形式和吋限上的识别，是工作人员履行其职 责和责任的有效沟通过程。5监测组件是指评估内部控制的质量过程，谈涵盖了有管理人员进程外的其他各方 面进行内部控制的外部监督和定期评估。在本文中这五个组成部分定义了内部控制的架构。根据1994年co

14、co架构，为了有 足够的内部控制系统使其组件部分正常运行。大部分的研究将这一部分作为重点研究领 域设定控制元件（aqu订a 1998; hooks etal. 1994; milles 1997）o 在 2002 年 stringer and carey研究的五个组成部分，以及单个因素对内部控制研究是在此研究领域的一个 质转变。在这项研究中观察到的内部控制原件及其有效性能分析的潜在变量。应当指出的 是，理论和具体的个人控制或判断分析水平并不是主要的研究焦点。此外，分析应用水 平受公司首席执行官和其他管理人员的控制。3.2应急变量在以前的研究中指出(fishe门995； gerdin2005),

15、控制系统可能经过调试来进行应 对多种相互矛盾情形下的需求。为了研究内部结构设计的复杂性，本文选择研究四个变 量的特征。该研究探讨了战略，规模，组织结构和环境的不确定性对内部控制结构的影 响，并且对其有效性进行考证。早先的研究中证明，这些特征对内部控制结构的性能设 计有一定的影响(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 征选择不是唯一的，并且对内部控制结构有着相关的影响。4战略o

16、tley (1980)和dermer (1977)分别指出,企业战略应当属于会计控制系统设计 的主要特征z-o公司的战略不同将釆用不同的控制系统，正如miles and snow (1978) 和porter (1980)等指出的。simons在1990年发现,公司会因不同的会计控制系统来 选择不同的战略方式。虽然这些早期的研究表明，企业战略的不同往往会引起不同的控 制系统配置。战略也会导致内部控制的一些分歧。然而，迄今为止进行的实例研究都没 有取得战略与控制系统的自然链接。在1978年miles和snow研究得大多数控制前者与后者的差异为重点。m订es和snow 发现控制系统类型侧重于发现问

17、题并且能够帮助一个组织灵活的应对环境的变化。在 1977年正如langfield-smith所指出的组织控制可以分散结果为导向。这就意味着，监 测通过强有力的控制环境，从未确保有力的控制意识。simons在1987年发现通过监测 异常报告与月度报告的预算偏差，通过监测需要从市场上寻找到的机会，将各种不同的 信息通过通信组件提供对未来预测有用的信息。simons在1987年的结论，在正式的控 制系统的属性差异的捍卫下，得到这些属性对公司的业绩有着深远的影响。根据之前的管理研究控制(langfield smith 1997; chenhall 2003)表明，某些 类型的控制系统将适用特定策略。监

18、测通过灵活的控制来应对不确定性的环境，减少不 确定性的发生和公司效率最大化。相对于公司，监测型公司根据用户的不同在不断地改 变他们的管理系统。determinants and consequences of internal controlin firms: a contingency theory based analysis作者：annukka jokipii起始页码:1-12出版日期(期刊号)：march 2009,vol. 2, no. 4(serial no. 11) 出版单位：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