权变理论基础下的内部控制因素及其后果
摘要:为了保证企业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I.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,对VIIIVI.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.
关键字:内部控制.成效.权变理论.结构方程建模
I..绪论
人们普遍认为,I.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,是目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II000年指出,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II00IV年SelteandWidener出版的专业文章中提出,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.即使内部控制结构框架中提出了I.个标准化的结构和内部控制目标,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I.个企业的特点和其控制系统的关系.因此,本研究利用I.个应急方法,审 *51今日免费论文网|www.jxszl.com +Q:  3_5_1_9_1_6_0_7_2 
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VIIIVI.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I.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I.点是值得注意的,那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II00II年就研究了在特定集中研究控制元件,如控制环境同心结构或风险评估,在这些研究中内部控制只是作为I.个概念,是研究不同情况下的整体.第II,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III,从知识管理的角度进行内部控制还不成熟,因此在我们的研究中内部控制调查研究是重点.第IV,本文研究的主要特点是当I.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.然而,当对该模型进行I.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I.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VIIIVI.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.
II研究框架
在II00III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I.IXIXIV年COCO(加拿大控制基准委员会框架)中指出,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I.IXIXIV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V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I.个组织的特点采取适当的控制系统I.样.(参考ChapmanI.IXIXVII;ChenhallII00III;FisherI.IXIXV;LuftandShieldsII00III)因此,以应急理论为基础的方法提供了在实践当中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I.种新的方法来重新演绎有内部控制的理论和基础特点.
图I.
因此管理控制作为在组织制度中的I.个重要控制子集I.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II00III年C *51今日免费论文网|www.jxszl.com +Q:  3_5_1_9_1_6_0_7_2 
henhall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I.种被动工具.其目的是为了利用管理控制系统包含了I.个会计系统这I.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I.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III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IV个研究问题(RQI.-RQIV)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.这些因素前人都有所研究(例如ChenhallII00III;DonaldsonII00I.;HoqueandJamesII000;MacintoshI.IXIXIV;SimonsI.IXVIIIVII;DrazinandVandeVenI.IXVIIIV;OtleyI.IXVIII0)指出,指出这些因素对控制结构和企业的绩效产生I.定的影响.
第V个研究因素(RQV)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COSO(美国控制基础委员会)I.IXIXIV年提出的.指出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.FisherI.IXIXVIII年指出,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目标.因此根据FisherI.IXIXV年的建议,在模型中所设想的I.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II00VI年指出).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.
III.结构定义和研究
在本节中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.
III.I.内部控制框架
根据内部控制的广泛研究,它涵盖了I.个组织的方方面面,在这里运用了汇集控制器的概念将内部控制架构的方法形成I.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.举例来说,在I.IXIXIV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III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I.个适当的内部控制框架结构中描述V个不同组成部分的条款,其可以确定为:
I.控制环境的界定是I.个组织得以运作的精神支柱.这个组件可以给人们创造I.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.
II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.
III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.
IV信息和通信组建是指确保有关信息在形式和时限上的识别,是工作人员履行其职责和责任的有效沟通过程.
V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V个组成部分定义了内部控制的架构.根据I.IXIXIV年COCO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I.部分作为重点研究领域设定控制元件(AquilaI.IXIXVIII;Hooksetal.I.IXIXIV;MillesI.IXIXVII).在II00II年StringerandCarey研究的V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I.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.
III.II应急变量
在以前的研究中指出(FisherI.IXIXV;GerdinII00V),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IV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I.定的影响(比如ChenhallII00III;DonaldsonII00I.;HoqueandJamesII000;MacintoshI.IXIXIV;SimonsI.IXVIIIVII;DrazinandVandeVenI.IXVIIIV;OtleyI.IXVIII0)然而,特征选择不是唯I.的,并且对内部控制结构有着相关的影响.
IV战略
Otley(I.IXVIII0)和Dermer(I.IXVIIVII)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之I..公司的战略不同将采用不同的控制系统,正如MilesandSnow(I.IXVIIVIII)和Porter(I.IXVIII0)等指出的.Simons在I.IXIX0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I.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I.IXVIIVIII年Miles和Snow研究得大多数控制前者与后者的差异为重点.Miles和Snow发现控制系统类型侧重于发现问题并且能够帮助I.个组织灵活的应对环境的变化.在I.IXVIIVII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I.IXVIIIVII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I.IXVIIIVII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(LangfieldSmithI.IXIXVII;ChenhallII00III)表明,某些类型的控制系统将适用特定策略.监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.
附件II:外文原文
Determinantsandconsequencesofinternalcontrol
infirms:acontingencytheorybasedanalysis
作者:AnnukkaJokipii
起始页码:I.-I.II
出版日期(期刊号):MarchII00IX,Vol.II,No.IV(SerialNo.I.I.)
出版单位:SpringerScienceandBusinessMedia,LLC.II00IX
Abstract:Inordertoensuretheefficiencyandeffectivenessofactivities,reliabilityofinformationandcompliancewithapplicablelaws,firmsdemandadequateinternalcontrol.However,severalframeworksassumethattheneedforinternalcontrolvariesaccordingtoafirm’scharacteristics.Thisconcurswithcontingencytheory,whichclaimsthateachorganizationhastochoosethemostsuitablecontrolsystembytakingintoaccountcontingencycharacteristics.Thisstudyexamineswhichcontingencycharacteristicsfirmschoosetoadapttheirinternalcontrolstructureandwhetheritresultsinamorefavorableassessmentoftheeffectivenessofcontrolbythemanagement.Whilethecomponentsofinternalcontrolhavebeenexaminedindividuallyinthecontrolliterature.thispaperattemptstoshedlightoninternalcontrolandplaceitinabroadercontext.Theresults,derivedfromaweb-basedsurveyofVIIIVI.Finnishfirms,indicatethatfirmsadapttheirinternalcontrolstructuretodealwithenvironmentaluncertaintyandtoachieveobservedcontroleffectiveness.Alsothestrategyhasstatisticallysignificanteffectsoninternalcontrolstructure.
Keywords:Internalcontrol
Effectiveness
Contingencytheory
Structuralequationmodeling
I.Introduction
Itisgenerallybelievedthataninternalcontrolsystemreducesrisksandhelpsfirmsensurethereliabilityoffinancialstatementsandcompliancewithlawsandregulations(SpiraandPageII00III).So,anincreasingnumberofbusinessfailuresandsomewidelypublicizedfraudshaveencouragedfirmstoputmoreemphasisontheirinternalcontrolsystems,whicharespecifictotheirparticularoperatingenvironment.Managementisunderincreasedpressuretoenhancetheeffectivenessofinternalcontrolandtoeffectivelycommunicatethistotheboardofdirectorsandshareholders(SuttonII00VI).Referencegroupslikeauditors,suppliersandcustomersarealsointerestedininternalcontrolssincetheymayaffectlong-termconfidenceinreporting,accountabilityandinthecorporateformoforganization(RittenbergandSchwiegerII00I.).
Despitethefactthatinternalcontrolisanessentialfactoraffectingthefirm,theevidenceoftheactualperformanceofaninternalcontrolstructurewithintheorganizationalenvironmentisalmostnon-existent,andthetopicrelativelyunexploredbyresearchers,asnotedbyKinney(II000).Theprofessionalliteratureoninternalcontrolhasmadeprogresstowarddevelopinginternationalcontrolframeworks,butsofartheamountofinternalcontrolresearchislimited.SeltoandWidener(II00IV)analyzepublishedresearchandprofessionalarticlesandfindthattherewerefewerinternalcontroltopicsinthemanagementcontrolresearchliteraturethaninpracticalliterature.Increasingemphasisontheroleplayedbyinternalcontrolinbusiness(MaijoorII000),andthelackofexistingresearch,createsnewresearchneedsandopportunities.
Thisstudycontributestotheunderstandingoftheinternalcontrolstructureanditsobservedeffectivenessincompanycontexts.Eventhoughtheinternalcontrolframeworks(COSO,COCOetc.)presentastandardizedstructureandobjectivesforinternalcontrol,theystilladvisethattheneedforeffectiveinternalcontrolvariesaccordingtoafirm’scharacteristics.However,neitherframeworksnorpriorliteratureprovideanadequatepictureoftherelationshipsbetweenafirm’scharacteristicsanditscontrolsystem.Therefore,thisstudyutilizesacontingencyapproachtoexaminethedesignoftheinternalcontrolstructureanditsobservedeffectivenessindifferentcontexts.Thestudyexaminesrelationshipsusingstructuralequationmodeling(SEM)andpresentsempiricalresultsfromVIIIVI.firmsinFinland.
Theresultsofthisstudyaddtothelimitedinternalcontrolresearchknowledgeinseveralimportantrespects.First,thestudypresentsempiricalfindingsusingmeasurementmodelsforinternalcontrolanditseffectivenessinpractice.Thereareorganizationsworldwidewhichhaveusedinternalcontrolframeworksasafoundationforconductingactivities.Atanyrate,thereislittleevidenceaboutframeworksoutsidepractice,andthusthemodelsdeservemoreintensiveresearchattention(COSOI.IXIXIV;SeltoandWidenerII00IV).Withafewexceptions(e.g.,StringerandCareyII00II)earlierstudieshaveusuallyconcentratedonparticularcontrolelements,suchasthecontrolenvironment(AquilaI.IXIXVIII),communication(Hooksetal.I.IXIXIV)orriskassessment(MillsI.IXIXVII).Inthisstudytheinternalcontrolconceptisexaminedasawholeindifferentcontexts.Second,theactionofcontingencytheoryoninternalcontrolhasnotbeenexaminedsufficientlywithinthepriorliteratureeventhoughthatrelationshipplaysacriticalroleinbetterunderstandinginternalcontrolwithinorganizations.Third,thereisalackofknowledgeaboutinternalcontrolfromthepointofviewofmanagement.Theliteraturehassofarconcentratedontheexternalparties’view(FelixI.IXIXVIII),althoughorganizinginternalcontrolintheorganizationisinfacttheresponsibilityofmanagement.Therefore,inthisstudytheperceptionsofthemanagementofthesurveyedfirmsarethefocus.
Fourth,thisstudyexaminesimportantcontingencycharacteristicsthatshouldbetakenintoaccountwhenfocusingontheinternalcontrolinanorganization.Theaimistodeterminewhichcharacteristicsarehelpfulinexplainingvariationsinaninternalcontrolsystemanditsobservedeffectiveness.However,themodelexamined,yieldsdifferentresultswhenexaminedinabivariateorinamultivariatesetting.Therefore,thispaperdemonstrateshowacontingencyapproachandSEMtechniquemaybeappliedtointernalcontrolresearch.Understandingcommonalitiesanddifferencesininternalcontrolstructuresandobservedeffectivenessinalternativecontextsmakesasignificantcontributiontotheinternalcontroldiscussion.Thus,thestudyprovidesameanstoidentifythespecialneedsofdifferentorganizations.
Therestofthepaperisorganizedasfollows.Thenextsectionpresentsaresearchframeworkandthefollowingsectionpresentsdefinitionsofconstructsandtheliteraturerelatedtotheresearchquestions.Thefourthsectionexplainsthesurveydesignandmeasurementofvariables.Followingthat,thepaperelaboratesontheempiricalanalysisusingtheSEMmethodbasedondatacollectedfromVIIIVI.Finnishfirms.Thesixthsectionincludesadiscussionoftheresults.Thelastsectionendswiththeconclusionsandlimitationsofthestudy.
IIResearchframework
Controlsystemsaredesignedtoassistmanagerstoachievetheirfirm’sgoalsanddesiredoutcomes(ChenhallII00III).Aninternalcontrolsystempotentiallyenhancesafirm’smonitoringandreportingprocesses,aswellasensuringcompliancewithlawsandregulations.Inthiswayeffectiveinternalcontrolhasacriticalroletoplayinafirm’ssuccess.But,aswecanseefromthepracticalfindings,internalcontroldoesnotexistinvacuum.TheCOSOframework(I.IXIXIV,p.I.VIII)statesthattwoorganizationsshouldnothavesimilarinternalcontrolsystemunlesstheorganizationsareidentical.Theneedfor,andthespecificsof,internalcontrolsystemsmayvaryinorganizationalcontexts.Thisstatementpresentedintheinternalcontrolframework(COSOI.IXIXIV)isanalogoustocontingencytheorythatclaimsthateachorganizationhastochoosethemostsuitablecontrolsystembytakingintoaccountcontingencycharacteristics(seereviewsinChapmanI.IXIXVII;ChenhallII00III;FisherI.IXIXV;LuftandShieldsII00III).Thecontingencyapproachthereforeoffersanexplanationforthevarietyofinternalcontrolsystemsfoundinpractice.
However,contingencytheoryconstitutesanovelapproachtostudyinginternalcontrolandthus,theoreticalfundamentalsandchosencharacteristicsarederivedfromthecontingency-basedcontrolliterature.Consequently,managementcontrol
isamajorcontrolsub-systeminorganizationswhichhavebeenthesubjectofcontingencytheoryresearch(CollierII00IV).Theresearchhasmainlyfocusedontheinfluenceofcontextualvariablesonmanagementcontrolsystemdesign(forexampleLangfieldSmithI.IXIXVII;ChenhallII00III)andinthispaper,theliteratureisreviewedalongwithananalysisoftheresearchbasedonthesestudies.Theaimistousecontingencytheorytounderstandcharacteristicsaffectinginternalcontrolstructuresanditsobservedeffectivenessratherthantoelaborateoncontingencytheoryassuch.
FigureI.illustratestheresearchframeworkbasedoncontingencytheoryandinternalcontrolframeworks.Therelationshipsbetweenthreesetsofvariables_thecontingencycharacteristics,theinternalcontrolstructureandtheobservedeffectiveness_arethefocusofthisresearch.Thefirstfourresearchquestions(RQI.–RQIV)aimtotestifcontingencycharacteristics(strategy,size,organizationalstructureandenvironmentaluncertainty)affecttheinternalcontrolstructure.There
isevidenceinearliermanagementcontrolstudies(forexampleChenhallII00III;DonaldsonII00I.;HoqueandJamesII000;MacintoshI.IXIXIV;SimonsI.IXVIIIVII;DrazinandVandeVenI.IXVIIIV;OtleyI.IXVIII0)thatthesecharacteristicsmayhavesomeimpactonthedesignofcontrolstructuresandonfirmperformance.
Thefifthresearchquestion(RQV)concentratesontherelationshipbetweenaninternalcontrolstructureandobservedinternalcontroleffectiveness.ThetheoreticalrelationshipbetweenvariablesisbasedontheCOSO(I.IXIXIV)thatstatesthatdependingoncircumstancestheneedforinternalcontrolvaries,butinternalcontrolcomponentsthatarepresentedandfunctionproperlyleadtoeffectiveinternalcontrolsystems.Therelationshipalsoparallelscontingencytheorythatstatesthatsuccessfullytailoringacontrolsystemtosuitthefirm’scharacteristicswillresultinbetterfirmperformance(FisherI.IXIXVIII).However,firmsmayalsohavegoalsotherthantraditionalperformance.Therefore,asproposedbyFisher(I.IXIXV),adesiredoutcomeenvisagedinthemodelisthatofanon-financialgoal,namelyinternalcontroleffectiveness.Thishasbecomemoreimportantduetomanagementbeing
underincreasedpressuretoenhanceitinfirmswithproperinternalcontrol(SuttonII00VI).Internalcontrolaffectsmanyprocessesinanorganizationandreliabletraditionalperformancemeasures,whichcanbeclaimedtomeasureperformanceduesolelytotheinternalcontrolsystem,cannotbeidentifiedinthepreviousliterature.
Tosummarize,thispaperexaminesifcontingencycharacteristicsaffecttheinternalcontrolstructureandfurther,whethertheinternalcontrolstructurewillresultinamorefavorableassessmentofeffectivenessifappliedinalternativecontexts.
IIIDefinitionofconstructsandresearchquestions
Inthissectionthedefinitionsoftheconstructsusedarepresented,andtheliteraturethatcontributestotherelationshipsbetweenconstructsisreviewedalongsidetheresearchquestionsthathavebeendeveloped.
III.I.Internalcontrolframework
Accordingtothebroadviewofinternalcontrol,itcoversallaspectsofanorganizationandtherewasacleardemandforamethodofpullingtogethercontrolconceptstoformanintegratedinternalcontrolframework.Well-knownframeworks(COSO,COCO)theBasleFramework,theCombinedCodeandtheTurnbullGuidance)includeadefinitionofeffectiveinternalcontrolandpresentthecomponentsoftheinternalcontrolstructure.ForexampleCOSO(I.IXIXIV)statesthatinternalcontrolcanbejudgedtobeeffectivewhentheboardofdirectorsandmanagementhavereasonableassurancesthattheyunderstandtheextenttowhichtheentity’soperationalobjectivesarebeingachieved,thepublishedfinancialstatementsarebeingpreparedreliably,andtheapplicablelawsandregulationsarebeingcompliedwith.Therefore,inthisstudyeffectivenessofinternalcontrolisdefinedintermsofmanagement’sperceptionsofhowwellthesethreeinternalcontrolobjectivesaremet.
Similarly,intheframeworksaproperinternalcontrolstructureisdescribedindifferentterms,butthefollowingfivecomponentscanbeidentified:
I..Thecontrolenvironmentcomponentdefinestheethosofanorganizationandthewayitoperates.Thiscomponentreferstothecreationofanatmosphereinwhichpeoplecanconducttheiractivitiesandcarryouttheircontrolresponsibilities.Itcreatestheoverallcontrolcultureinthefirm.
II.Theriskassessmentcomponentreferstotheprocessesofdealingwiththerisksthatposeathreattoachievingthefirm’sobjectives.Itinvolvestheidentification,analysisandassessmentofrelevantrisks.
III.Thecontrolactivitiescomponentreferstopolicies,proceduresandpracticesthatassuremanagementthattheobjectivesareachievedandtheriskmitigationstrategiesarecarriedouteffectively.
IV.Theinformationandcommunicationcomponentensuresthatrelevantinformationisidentified,capturedandcommunicatedinaformandtimeframethatallowspersonneltocarryouttheirdutiesandresponsibilitieseffectively.
V.Themonitoringcomponentreferstoaprocessofassessingthequalityofcontrol.Itcoversongoingandperiodicalevaluationsoftheexternalsupervisionofinternalcontrolsbymanagementorotherpartiesoutsidetheprocess.
Inthisresearchthesefivecomponentsdefinetheinternalcontrolstructure.IIItisstatedintheframeworks(e.g.,COSOI.IXIXIV)thatinordertohaveanadequateinternalcontrolsystemthesecomponentsofinternalcontrolmustbepresentedandfunctionproperly.Mostoftheresearchinthisfieldfocusesonexaminingparticularcontrolelements(AquilaI.IXIXVIII;Hooksetal.I.IXIXIV;MillsI.IXIXVII).StringerandCarey(II00II)examinesallfivecomponentsbutuseaqualitativeapproachandexaminethecomponentsseparately.
Inthisstudyinternalcontrolcomponentsandobservedeffectivenessareusedaslatentvariablesintheanalysis.Itshouldbenotedthatthelevelofanalysisistheoreticalandspecificindividualcontrolsorjudgmentsarenotthemainfocusofthestudy(seeforexampleFelixandNilesI.IXVIIIVIII;Gadhetal.I.IXIXIII).Furthermore,
thelevelofanalysisinthefirmsisatthecorporatecontrollevelasappliedbythe
CEOandothercorporateofficers(seee.g.FisherI.IXIXVIII)
.
III.IIContingencyvariables
Previousstudies(FisherI.IXIXV;GerdinII00V)havenotedthatacontrolsystemmayhavetobetailoredtomultipleandsometimesconflictingcontextualcharacteristics.Tocapturethecomplexitiesofinternalcontrolstructuredesign,thispaperchoosestoexaminefourcontingencycharacteristics.Thestudyexaminestheimpactofstrategy,size,organizationstructure,andenvironmentaluncertaintyonaninternalcontrolstructureandreportsitsobservedeffectiveness.Thereisevidenceinearlierstudiesthatthesecharacteristicshavesomeimpactonthedesignofcontrolstructuresandonperformance(forexampleChenhallII00III;DonaldsonII00I.;HoqueandJamesII000;MacintoshI.IXIXIV;SimonsI.IXVIIIVII;DrazinandVandeVenI.IXVIIIV;OtleyI.IXVIII0).However,theselectionofthecharacteristicsmaynotbetheonlysetofvariablesthatmighthaveaneffectoninternalcontrolstructurebutthecharacteristicsareconsideredrelevantandarewidelyexaminedincontrolliterature
(ChenhallII00III).Next,thispaperreviewstherelatedliteratureforeachcontingencycharacteristicanddevelopsitsfirstfourresearchquestions.
IVStrategy
Otley(I.IXVIII0)andDermer(I.IXVIIVII)statethatthebusinessstrategyshouldbeoneofthemainfeaturesinaccountingcontrolsystemdesign.Dependingonthefirm’sstrategy,asnotedbyMilleretal.(I.IXVIIIVI),MilesandSnow(I.IXVIIVIII)andPorter(I.IXVIII0),controlsystemsareusedindifferentways.Forexample,Simons(I.IXIX0)foundevidencethatfirmsemployaccountingcontrolsystemsindissimilarwaysiftheyusedifferentstrategies.Whiletheseearlierstudiessuggestthatdifferenttypesoffirmstrategiestendtocausedifferentcontrolsystemconfigurations,strategiesmayalsocausesomedifferencesininternalcontrol.However,empiricalstudiesconductedtodatehavenotyieldedanyfirmconclusionsaboutthenatureofthemostappropriateconnectionsbetweenstrategiesandcontrol(e.g.,I.IXIXIX)
TheMilesandSnow(I.IXVIIVIII)typologywasadoptedinthisstudy;mostcontrolresearchhasonlyfocusedonthedifferencesbetweenprospectoranddefender(FisherI.IXIXV).MilesandSnow(I.IXVIIVIII)findthatcontrolsystemsoftheprospectortypemayfocusmoreonproblemfindingandthatidentifyingflexiblestructuresandprocessesmayassistanorganizationinrespondingrapidlytoenvironmentalchange.AsnotedbyLangfieldSmith(I.IXIXVII)controlinprospectororganizationsmaybedecentralizedandresultsoriented.Thismeansthattheprospectorrequiresastrongcontrolenvironment,whichcanensurestrongcontrolconsciousness.Further,Simons(I.IXVIIIVII)findsthattheprospectoremphasizesmonitoringdeviationsfromabudgetthroughexceptionreportsandmonthlyreports.Aprospectorneedsawiderangeofinformationrelatedtothefutureduringthesearchformarketopportunitieswhichmayactivateinformationandcommunicationcomponents.Simons(I.IXVIIIVII)concludesthatdifferencesintheattributesofformalcontrolsystemsexistbetweendefenderandprospectororganizationsandthattheseattributeshavesignificanteffectsoncompanyperformance.
Basedonpriormanagementcontrolstudies(seeLangfield-SmithI.IXIXVII;ChenhallII00III)itispossibletosuggestthatcertaintypesofcontrolsystemwillbesuitedtoparticularstrategies;prospectorsaremorelikelytohaveflexiblecontrolstoenablequickadaptationtofastchangingenvironments,whiledefendersaremorelikelytofocusonreducinguncertaintyandmaximizingefficiency.Comparedtodefenders,prospectorsaremoreflexibleinmodifyingtheirmanagementsystemsaccordingtouserneeds.Basedonthepreviousdiscussionthefollowingresearchquestionisraised.

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