外文文献翻译---一个关于应急理论基础的内部控制因素及其后果的形成(编辑修改稿)

外文文献翻译---一个关于应急理论基础的内部控制因素及其后果的形成(编辑修改稿)内容摘要：

results of this study add to the limited internal control research knowledge in several important respects. First, the study presents empirical findings using measurement models for internal control and its effectiveness in practice. There are organizations worldwide which have used internal control frameworks as a foundation for conducting activities. At any rate, there is little evidence about frameworks outside practice, and thus the models deserve more intensive research attention (COSO 1994。 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 (D’ 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 when 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。 Chenhall 2020。 Fisher 1995。 Luft and Shields 2020). The contingency approach therefore offers an explanation for the variety of internal control systems found in practice. However, contingency theory constitutes a novel approach to studying internalcontrol and thus, theoretical fundamentals and chosen characteristics are derived from the contingencybased control literature. Consequently, management control is a major control subsystem in organizations which have been the subject of contingency theory research (Collier 2020). The research has mainly focused on the influence of contextual variables on management control system design (for example LangfieldSmith 1997。 Chenhall 2020) and in this paper, the literature is reviewed along with an analysis of the research based on these studies. The aim is to use contingency theory to understand characteristics affecting internal control structures and its observed effectiveness rather than to ela。