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Annukka Jokipii 《Journal of Management and Governance》2010,14(2):115-144
In order to ensure the efficiency and effectiveness of activities, reliability of information and compliance with applicable
laws, firms demand adequate internal control. However, several frameworks (COSO, CoCo etc.) 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 components of internal control have been examined
individually in the control literature, this paper attempts to shed light on internal control and place it in a broader context.
The results, derived from a web-based 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. 相似文献
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Weighing the Risks of Nuclear Energy and Climate Change: Trust in Different Information Sources,Perceived Risks,and Willingness to Pay for Alternatives to Nuclear Power 下载免费PDF全文
We examined how individuals perceive nuclear energy in the context of climate change mitigation and how their perceptions are associated with trust in different risk information sources. We analyzed the interrelationships between trust, perceived risk of nuclear power, climate change concern, perception of nuclear energy as an acceptable way to mitigate climate change, and willingness to pay (WTP) for alternatives to nuclear power. A nationwide survey (N = 967) collected in Finland was analyzed with structural equation modeling. The associations between trust and perceived risk of nuclear power, climate change concern, and perception of nuclear power as a way to mitigate climate change varied by the type of information source. Political party support and other background variables were associated with trust in different information sources. The effect of trust in information sources on WTP was mediated by perceived risks and benefits. The results will increase our understanding of how individuals perceive nuclear energy as a way to cut CO2 emissions and the role of trust in different information sources in shaping nuclear risk perceptions and energy choices. 相似文献
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