【正文】 all 2020。 Donaldson 2020。 Hoque and James 2020。 Macintosh 1994。 Simons 1987。 Drazin and Van de Ven 1985。 Otley 1980)然而，特征選擇不是唯一的，并且對內部控制結構有著相關的影響 。 4 戰(zhàn)略 Otley (1980) 和 Dermer (1977) 分別指出，企業(yè)戰(zhàn)略應當屬于會計控制系統設計的主要特征之一。公司的戰(zhàn)略不同將采用不同的控制系統，正如 Miles and Snow (1978)和 Porter (1980)等指出的。 Simons 在 1990 年發(fā)現，公司會因不同的 會計控制系統 來選擇不同的戰(zhàn) 略 方式。雖然這些早期的研究表明， 企業(yè)戰(zhàn)略的不同往往會引起不同的控制系統配置。戰(zhàn)略也會導致內部控制的一些分歧。然而，迄今為止進行的實例研究都沒有取得戰(zhàn)略與控制系統的自然鏈接。 在 1978年 Miles和 Snow研究得 大多數控制前者與后者的差異為重點。 Miles和 Snow發(fā)現控制系統類型側重于發(fā)現問題并且能夠幫助一個組織靈活的應對環(huán)境的變化。在1977 年正如 LangfieldSmith 所指出的組織控制可以分散結果為導向。這就意味著，監(jiān)測通過強有力的控制環(huán)境，從未確保有力的控制意識。 Simons 在 1987 年發(fā)現通過監(jiān)測異常報告與月度報告的預算偏 差，通過 監(jiān)測需要從市場上尋找 到的 機會，將各種不同的信息通過通信組件提供對未來預測有用的信息。 Simons 在 1987 年的結論，在正式的控制系統的屬性差異的捍衛(wèi)下，得到這些屬性對公司的業(yè)績有著深遠的影響。 根據之前的管理研究控制（ Langfield Smith 1997。 Chenhall 2020）表明，某些類型的控制系統將適用特定策略。監(jiān)測通過靈活的控制來應對不確 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 公司，監(jiān)測型公司根據用戶的不同在不斷地改變他們的管理系統。 Determinants and consequences of internal control in firms: a contingency theory based analysis 作者： Annukka Jokipii 起始頁碼： 112 出版日期（期刊號）： March 2020,Vol. 2, No. 4(Serial No. 11) 出版單位： Springer Science and Business Media, LLC. 2020 Abstract ： In order to ensure the efficiency and effectiveness of activities, reliability of information and pliance with applicable laws, firms demand adequate internal control. However, several frameworks assume that the need 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 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 that there 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 examine