The impact of internal control system effectiveness on store performance: D&R store example
Yükleniyor...
Dosyalar
Tarih
2023
Yazarlar
Tekneci, Adnan
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
EBES
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The aim of this study is to evaluate whether the effectiveness of the internal control system (ICS) has a positive effect on the store performance perception (SPP) through the COSO internal control components. In the study, D&R Store Inc was chosen as the company that was handled. The study also aimed to investigate whether the perception of the effect of the internal control system on the performance of D&R stores differs according to demographic characteristics. As far as it is known, there is no direct empirical study that addresses the effects of ICS on SPP in media sector. Methodologically, the survey method was used to collect the research data. 302 personnel responded to the questionnaire prepared according to a 5- point Likert scale. The SPSS-22.0 version was used to analyze the data, including the necessary complementary statistics such as frequency, percentage, mean, standard deviation etc. Besides Cronbach's Alpha test was used for the reliability analysis, and Skewness and Kurtosis tests were used to measure whether the data were normally distributed. In order to measure whether the effectiveness of the internal control system has a positive effect on the perception of store performance over the COSO internal control components, the first main hypothesis was created. In this context, Correlation test and regression test were applied. The second main hypothesis of the study is to measure whether the perception of the effect of the internal control system on store performance differs according to demographic characteristics, and for this purpose, the T-test, analysis of variance (One-Way ANOVA), and Post-Hoc (Scheffe) test were applied. It was concluded that COSO internal control components, namely control environment, risk assessment, control activities, information and communication, and monitoring, have a positive and significant effect on store’s performance perception. Furthermore, as for the second main hypothesis, the study revealed that there are statistically significant differences between the groups in the perception of the effect of the internal control system on store performance according to gender, job position, and years of professional experience, but no statistically significant difference was found according to age and educational status.
Açıklama
Anahtar Kelimeler
COSO Internal Control Components, Internal Control System Effectiveness, Store Performance, D&R, Internal Audit, Managerial Accounting
Kaynak
43rd EBES Conference-Madrid Program and Abstract Book: Madrid, Spain April 12-14, 2023
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Aksoy, T. ve Tekneci, A. (2023). The impact of internal control system effectiveness on store performance: D&R store example. 43rd EBES Conference-Madrid Program and Abstract Book: Madrid, Spain April 12-14, 2023, içinde (81. s.). Madrid: EBES Publications.
