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Determinants and consequences of internal control in firms: a contingency theory based analysis

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  • Annukka Jokipii

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  • Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 115-144, May.
    • Handle: RePEc:kap:jmgtgv:v:14:y:2010:i:2:p:115-144
    DOI: 10.1007/s10997-009-9085-x
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    Cited by:

    1. Tu Thanh Hoai & Nguyen Phong Nguyen, 2022. "Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality," SAGE Open, , vol. 12(3), pages 21582440221, September.
    2. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 631-656, August.
    3. Ionel Bostan & Aliona Bîrcă & Viorel Țurcanu & Christiana Brigitte Sandu, 2018. "Systemic Approach to Management Control through Determining Factors," JRFM, MDPI, vol. 11(4), pages 1-20, October.
    4. Sylvie Héroux & Anne Fortin, 2013. "Exploring information technology governance and control of web site content: a comparative case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 673-721, August.
    5. Norazlina Ilias & Nik Kamaruzaman Abdulatiff & Wan Zuriati Wan Zakaria & Norlidawahi Wahab, 2016. "The Effects of Management Control Systems on Service Quality Performance in Malaysian Local Authorities: Management Perspective," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 915-920.
    6. Mu’azu Saidu Badara, 2013. "Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level," Journal of Social and Development Sciences, AMH International, vol. 4(1), pages 16-23.
    7. Albertina Paula Monteiro & Joana Vale & Amélia Silva, 2021. "Factors Determining the Success of Decision Making and Performance of Portuguese Companies," Administrative Sciences, MDPI, vol. 11(4), pages 1-24, October.
    8. katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.
    9. Tran, Manh Dung Tran & Le, Thi Thu Ha, 2018. "The effect of internal control on asset misappropriation: The case of Vietnam," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 941-953, October.
    10. Duy, Nguyen Vu & Tran, Tien Quang, 2021. "The influence of international standards on SME tax compliance in Vietnam," Finance Research Letters, Elsevier, vol. 40(C).
    11. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
    12. Paula Monteiro, Albertina & Vale, Joana & Leite, Eduardo & Lis, Marcin & Kurowska-Pysz, Joanna, 2022. "The impact of information systems and non-financial information on company success," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
    13. Felício, Teresa & Samagaio, António & Rodrigues, Ricardo, 2021. "Adoption of management control systems and performance in public sector organizations," Journal of Business Research, Elsevier, vol. 124(C), pages 593-602.
    14. Pietro Previtali & Paola Cerchiello, 2019. "Patterns of compliance with soft regulation in Italian listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 37-46, March.
    15. Norazlina Ilias & Nik Kamaruzaman Abdulatiff & Wan Zuriati Wan Zakaria & Norlidawahi Wahab, 2016. "The Effects of Management Control Systems on Service Quality Performance in Malaysian Local Authorities: Management Perspective," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 915-920.
    16. Vu, Quang & Nga, Nguyen Thi Thuy, 2022. "Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs)," Finance Research Letters, Elsevier, vol. 45(C).
    17. Oliver Henk, 2020. "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 239-273, September.
    18. Stefan Hunziker, 2017. "Efficiency of internal control: evidence from Swiss non-financial companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 399-433, June.
    19. Ben Boubakary, 2022. "Audit interne et gouvernance d'entreprise : une lecture théorique au sein des entreprises publiques," Working Papers halshs-03705132, HAL.
    20. Pratono, Aluisius Hery & Mahmood, Rosli, 2014. "The Moderating Effect of Environmental Turbulence in the Relationship between Entrepreneurial Management and Firm Performance," MPRA Paper 58493, University Library of Munich, Germany.

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