【正文】 stem will be suited to particular strategies。Hoque and James 2020。 Simons 1987。 Selto and Widener 2020). With a few exceptions (.,Stringer and Carey 2020) earlier studies have usually concentrated on particular control elements, such as the control environment (Aquila 1998), munication (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 plays 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 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 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 w hen examined in a bivariate or in a multivariate setting. Therefore, this paper demonstrates how a contingency approach and SEM technique may be applied to internal control research. Understanding monalities and differences in internal control structures and observed effectiveness in alternative contexts makes a significant contribution to the internal control discussion. Thus, the study provides a means to identify the special needs of different organizations. 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 fourth 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 and limitations of the study. 2 Research framework Control systems are designed to assist managers to achieve their firm’s goals and desired outes (Chenhall 2020). An internal control system potentially enhances a firm’s monitoring and reporting processes, as well as ensuring pliance with laws 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 control 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 choose the most suitable control system by taking into account contingency characteristics (see reviews in Chapman 1997。這就意味著，監(jiān)測(cè)通過(guò)強(qiáng)有力的控制環(huán)境，從未確保有力的控制意識(shí)。公司的戰(zhàn)略不同將采用不同的控制系統(tǒng)，正如 Miles and Snow (1978)和 Porter (1980)等指出的。早先的研究中證明，這些特征對(duì) 內(nèi)部控制結(jié)構(gòu)的性能設(shè)計(jì)有一定的影響 (比如 Chenhall 2020。 Milles 1997）。他設(shè)計(jì)到對(duì)風(fēng)險(xiǎn)的識(shí)別、分析和相應(yīng)的評(píng)估。 根據(jù)內(nèi)部控制的廣泛研究，它涵蓋了一個(gè)組織的方方面面，在這里運(yùn)用了匯集控制器的概念將內(nèi)部控制架構(gòu)的方法形成一個(gè)完整的整體，明確內(nèi)部需求。變量之間的理論關(guān)系是基于 COSO（美國(guó)控制基礎(chǔ)委員會(huì)） 1994 年提出的。其目的是利用了解內(nèi)部控制結(jié)構(gòu)的特點(diǎn)和影響來(lái)觀察成效以作為制定權(quán)變理論 的基礎(chǔ) 。在 1994 年 COCO（加拿大 控制基準(zhǔn)委員會(huì) 框架 ） 中指出，兩個(gè)組織不存在類似的控制系統(tǒng)，除非該組織的中心組織機(jī)構(gòu)系統(tǒng)是相同的。在內(nèi)部控制結(jié)構(gòu)有效替代的情況下了解 內(nèi)部控制替代前后差異的共同性，這項(xiàng)研究將會(huì)對(duì)內(nèi)部控制討論做出很大的貢獻(xiàn)，不僅如此 ，這項(xiàng)研究 還 提供了一種方法來(lái)識(shí)別不同組織對(duì)內(nèi)部控制的特殊需求。無(wú)論如何，有一點(diǎn)是值得注意的，那就是除了求證時(shí)間框架外還要更加深入的 求證 內(nèi)部控制研究模型。 本文的研究結(jié)論 有助于了解內(nèi)部控制結(jié)構(gòu)及其在公司環(huán)境中觀察到對(duì)公司的效果。結(jié)果證明，基于對(duì) 741 家 芬蘭公司 的 調(diào)查 研究 ，表明公司用內(nèi)部控制結(jié)構(gòu)來(lái)應(yīng)對(duì)環(huán)境的不確定性，并觀測(cè)控制的有效性的戰(zhàn)略對(duì)其內(nèi)部控制結(jié)構(gòu)有著顯 著的效果。雖然內(nèi)部控制的組成部分已進(jìn)行單獨(dú)控制，本文嘗試闡明內(nèi)部控制的關(guān)鍵點(diǎn)并將其放到更加廣闊的背景中。在 2020 年 Selte and Widener 出版的專業(yè)文章中提出，在管理控制中研究較少的內(nèi)部控制有著很強(qiáng)的實(shí)用性。世界上有一些組織已經(jīng)將內(nèi)部控制框架建立基金會(huì)來(lái)開(kāi)展活動(dòng)。因此，本文主要論證了，如何將 SEM 技術(shù)應(yīng) 用到內(nèi)部控制的研究。但是，正如我們觀察到的，內(nèi)部控制在真空下是不存在的。研究主要集中在上下 變量對(duì)管理控制系統(tǒng)設(shè)計(jì)的影響，本文 ，是對(duì)文獻(xiàn)回顧的研究基礎(chǔ)上分析的。 第五個(gè) 研究因素（ RQ5）集中于內(nèi)部控制結(jié)構(gòu)與內(nèi)部控制有效性的關(guān)系上。 在本節(jié)中提出了定義的適用范圍，并且給出了以前的研究對(duì)構(gòu)造問(wèn)題因素之間的關(guān)系。 2 風(fēng)險(xiǎn)評(píng)估部分是指，處理風(fēng)險(xiǎn)如何威脅公司實(shí)現(xiàn)目標(biāo)的過(guò)程。 Hooks etal. 1994。該研究探討了戰(zhàn)略，規(guī)模，組織結(jié)構(gòu)和環(huán)境的不確定性對(duì)內(nèi)部控制 結(jié)構(gòu)的影響，并且對(duì)其有效性進(jìn)行考證。 4 戰(zhàn)略 Otley (1980) 和 Dermer (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。在1977 年正如 LangfieldSmith 所指出的組織控制可以分散結(jié)果為導(dǎo)向。 Determinants and consequences of internal control in firms: a contingency theory based analysis 作者： Annukka Jokipii 起始頁(yè)碼： 112 出版日期（期刊號(hào)）： March 2020,Vol. 2, No. 4