An Empirical Study On Critical Factors Of Control Self-Assessment(CSA) Adoption

Control Self-Assessment(CSA),a new managerial method, leaded to a revolution in internal control evaluation system.At present,CSA had been widely used in Canada,America and Europe, but was still in starting stage in China.Furthermore,the existing researches on CSA were focused on the two topics:the introduction of the basic theory of CSA,such as its concept,characteristics, functions, execution methods and procedures;the analysis of companies which had carried out CSA,such as Baosteel, SAIC. Hence, understanding the adoption of CSA would be extremely valuable for its promotion and popularization.This study reported empirical test of the adoption of CSA in Hunan Province, based on the theory of Unified Theory of Acceptance and Use of Technology (UTAUT).The results indicated that (1) only41%companies in China had strong intentions to accept CSA while57%companies would pay attention to CSA in the future;(2) the critical factors influencing the adoption of CSA included Effort Expectancy, Social Influence, Corporate Culture and Firm Size;(3) Effort Expectancy, Corporate Culture,Firm Size and Social Influence significantly affected the adoption of CSA,but the effect decreasing in turn.