【正文】 Chenhall 2021) it is possible to suggest that certain types of control system will be suited to particular strategies。 Otley 1980). However, the selection of the characteristics may not be the only set of variables that might have an effect on internal control structure but the characteristics are considered relevant and are widely examined in control literature (Chenhall 2021). Next, this paper reviews the related literature for each contingency characteristic and develops its first four research questions. 4 Strategy Otley (1980) and Dermer (1977) state that the business strategy should be one of the main features in accounting control system design. Depending on the firm’s strategy, as noted by Miller et al. (1986), Miles and Snow (1978) and Porter (1980), control systems are used in different ways. For example, Simons (1990) found evidence that firms employ accounting control systems in dissimilar ways if they use different strategies. While these earlier studies suggest that different types of firm strategies tend to cause different control system configurations, strategies may also cause some differences in internal control. However, empirical studies conducted to date have not yielded any firm conclusions about the nature of the most appropriate connections between strategies and control (., 1999) The Miles and Snow (1978) typology was adopted in this study。 Simons 1987。Hoque and James 2021。 Gerdin 2021) have noted that a control system may have to be tailored to multiple and sometimes conflicting contextual characteristics. To capture the plexities of internal control structure design, this paper chooses to examine four contingency characteristics. The study examines the impact of strategy, size, anization structure, and environmental uncertainty on an internal control structure and reports its observed effectiveness. There is evidence in earlier studies that these characteristics have some impact on the design of control structures and on performance (for example Chenhall 2021。 Mills 1997). Stringer and Carey (2021) examines all five ponents but use a qualitative approach and examine the ponents separately. In this study internal control ponents and observed effectiveness are used as latent variables in the analysis. It should be noted that the level of analysis is theoretical and specific individual controls or judgments are not the main focus of the study (see for example Felix and Niles 1988。 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 internal 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 ponents that are presented and function properly lead to effective internal control systems. 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 Fisher (1995), a desired oute envisaged in the model is that of a nonfinancial goal, namely internal control effectiveness. This has bee more important due to management being under increased pressure to enhance it in firms with proper internal control (Sutton 2021). Internal control affects many processes in an anization 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 internal 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 questions In this section the definitions of the constructs used are presented, and the literature that contributes to the relationships between constructs is reviewed alongside there search questions that have been developed. Internal control framework According to the broad view of internal control, it covers all aspects of an anization and there was a clear demand for a method of pulling together control concepts to form an integrated internal control framework. Wellknown frameworks (COSO, COCO) the Basle Framework, the Combined Code and the Turnbull Guidance) include a definition of effective internal control and present the ponents of the inter