A Study Of The Influence Of Accountability,group Cohesive And Job Tension On The Effectiveness Of Internal Control

Monks and Minnow have pointed hat the essence of the company's becoming the most widely adopted form of large commercial enterprises in modern industrial society is the internal dynamic accountability.As a normative mechanism,Accountability can predict and control employee' behavior and help enterprises to build goals and other essential conditions,therefore it has an impact on employees and internal control of enterprises.However,how the accountability affects the effectiveness of internal control is an urgent matter to be solved.The study of accountability and effectiveness of internal control is at the organizational level,rather than a integration perspective of organizational and personal level.But,Huang Xiaozhong(2012)pointed out that the relationship between accountability and performance can be medicated by the attitude and behavior of employees.So it is very important to study the relationship of accountability and the effectiveness of internal control from personal perspective.This paper,based on New Institutional Economics and the integration model of accountability,studying the enterprise staff,using the method of questionnaire,examines the relationship between accountability and the effectiveness of internal control.An empirical analysis of the influence of accountability on the effectiveness of internal control is made to explore the direct impact of accountability,including the accountability system,accountability environment,control and support and reward and punishment mechanism to the effectiveness of internal control.And the paper tests if group cohesion and employee job stress mediate the relationship between accountability and the effectiveness of internal control in order to explore the indirect relationship between accountability and the effectiveness of internal control.Thus,the study reveals the psychological mechanism between accountability and the effectiveness of internal controlThe result shows that the accountability has a significant positive effect on the effectiveness of internal control,and the accountability system and reward and punishment mechanism has a significant positive effect on management objective of internal control;control and support and reward and punishment mechanism has a significant positive effect on reporting objective of internal control;the accountability system and control and support has a signifscant positive effect on compliance objective of internal control;accountability environment and control and support has a significant positive effect on strategic objective of internal control.Second.the result shows that group cohesion has a mediating effect between accountability and internal control effectiveness,but employee job stress has no significan.t mediating effect between accountability and effectiveness of internal control.Moreover,the research suggests that a good accountability mechanism should be established from four aspects:the accountability system,reward and punishment mechanism,control and support and accountability environment to ensure the effective implementation of internal control and the enterprise can enhance the cohesion of the group through a good culture and training to improve the effectiveness of internal control.