none

• Main Authors: Wen-ya Wang, 王玟雅
• Other Authors: Shu-Ling Chiang
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/69192601871251347228

碩士 === 東吳大學 === 會計學系 === 98 === In recent years, enterprises are in financial crisis to explore the main reason may be due to the internal control system are not effectively. Internal control components include the control environment, risk assessment, control activities, information and communication and monitoring, which organizational culture of control the environment influence attitudes and behavior of members, affect their willingness to implement internal control systems. This study investigates different organizational cultures of their degree of implementation of the internal control system is the difference, then explore the degree of implementation of internal control system the impact on business performance. Finally, explore the organizational culture and the degree of implementation of internal control system the impact on business performance, with a view to management of the enterprise as a reference. This study used questionnaires to Taiwan publicly listed firm (including emerging) as targets, a total of 600 questionnaires sent to company, recycling 223 questionnaires, 214 valid questionnaires, response rate was 37.17%, remove the lack of financial information, the study for the 207 valid samples, by SPSS statistical software, the empirical analysis to understand the organizational culture, degree of implementation of internal control system and business performance correlation. The empirical results show: 1.There are significant differences between different organizational cultures of enterprises and their degree of implementation of the internal control system. On the degree of implementation of internal control system, traditional virtues culture is higher than the performance culture. 2.The degree of implementation of internal control system on business performance was significantly positive effect. 3.Whether the emphasis on performance orientation culture on business performance have no significant effect. 4.In consideration of differences in organizational culture, the degree of implementation of internal control system on business performance continued to show a significant positive effect, but emphasis on performance orientation culture on business performance have no significant effect. 5.Degree of implementation of internal control system not through the organizational culture affects business performance