【正文】 rmer (1977) 分別指出，企 業(yè)戰(zhàn)略應(yīng)當(dāng)屬于會(huì)計(jì)控制系統(tǒng)設(shè)計(jì)的主要特征之一。公司的戰(zhàn)略不同將采用不同的控制系統(tǒng)，正如 Miller etal. (1986)， Miles and Snow (1978)和 Porter (1980)等指出的。 Simons 在1990 年發(fā)現(xiàn)，公司憑輕的會(huì)計(jì)控制系統(tǒng)在不同的公司策略下所選擇的方式不同。雖然這些早期的研究表明，不同企業(yè)戰(zhàn)略的不同往往會(huì)引起不同的控制系統(tǒng)配置。戰(zhàn)略也會(huì)導(dǎo)致內(nèi)部控制的一些分歧。然而，迄今為止進(jìn)行的實(shí)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 研究得多大多數(shù) 控制前者與后者的差異為重點(diǎn)。Miles 和 Snow 發(fā)現(xiàn)控制系統(tǒng)類型側(cè)重于發(fā)現(xiàn)問題并且能夠幫助一個(gè)組織靈活的應(yīng)對環(huán)境的變化。在 1977 年正如 Lang?eldSmith 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(qiáng)有力的控制環(huán)境，從未確保有力的控制意識(shí)。Simons 在 1987 年發(fā)現(xiàn)通過監(jiān)測異常報(bào)告與月度報(bào)告的預(yù)算偏差。監(jiān)測需要從市場上尋找機(jī)會(huì)，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（ Lang?eldSmith 1997。 Chenhall 2020）表明，某些類型的控制系統(tǒng)將適用特定策略。監(jiān)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。相對于哪些保衛(wèi)的公司，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)，根據(jù)以上的要論研究我們的問題。 Determinants and consequences of internal control in firms: a contingency theory based analysis Annukka Jokipii Published online: 8 March 2020 Springer Science+Business Media, LLC. 2020 Abstract In order to ensure the efficiency and effectiveness of activities, reliabilityof information and pliance with applicable laws, firms demand adequateinternal control. However, several frameworks (COSO, CoCo etc.) assume that theneed for internal 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 characteristics. 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 management. While the ponents 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 from a webbased 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 Effectiveness Contingency theory Structural equation modeling 1 Introduction It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and pliance with laws and regulations (Spira and Page 2020). So, an increasing number of business failures 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 municate this to the board of directors and shareholders (Sutton 2020). Reference groups like auditors, suppliers and customers are also interested in internal controls since they may affect longterm confidence in reporting, accountability and in the corporate form of organization (Rittenberg and Schwieger 2020). 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 nonexistent, and the topic relatively unexplored by researchers, as noted by Kinney (2020). 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 (2020) analyze published research and professional articles and find thatthere were fewer internal control topics in the management control research literature than in practical literature. Increasing emphasis on the role played by internal control in business (Maijoor 2020), and the lack of existing research, creates new research needs and opportunities. This study contributes to the understanding of the internal control structure and its observed effectiveness in pany 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 to a firm’ s 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 observed effectiveness in different contexts. The study examines relationships using structural equation modeling (SEM) and presents empirical results from 741 firms in Finland. The