Factorial Analysis in the internal control's dimensions on lithographic companies
Previous studies have highlighted the influence of control mechanisms on organizational performance, since it reduces uncertainty in decision making. However, there is no evidence of literature demonstrating how managers apply internal control strategies to create dynamic tensions that contribute to...
- Autores:
-
Velandia-Pacheco, Gabriel
Escobar Castillo, Adalberto Enrique
Navarro-Manotas, Evaristo
Otalora-Beltrán, Jorge
Archibold-Barrios, Wendell
Franklin-Navarro, Stefanell
Barrios, Liliana Ramos
García-Rodríguez, José
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2022
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/10845
- Acceso en línea:
- https://hdl.handle.net/11323/10845
https://repositorio.cuc.edu.co/
- Palabra clave:
- Internal control
Control environment
Risk assessment
Information
Communication
Sself-control
Control activities
Monitoring
- Rights
- openAccess
- License
- Atribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)
| Summary: | Previous studies have highlighted the influence of control mechanisms on organizational performance, since it reduces uncertainty in decision making. However, there is no evidence of literature demonstrating how managers apply internal control strategies to create dynamic tensions that contribute to superior performance. Therefore, the objective of the article is to analyze the dimensions of internal control in the lithographic companies of Barranquilla. A positivist, explanatory and non-experimental research was developed. As an instrument for collecting information, a Likert-type ordinal scale questionnaire was produced for 150 managers of the companies under study. On the other hand, a confirmatory factor analysis was applied as a statistical technique. The results show that risk assessment (0.968), control environment (0.959) and information and communication (0.957) are the dimensions of internal control that present the greatest loads within the factorial model, which allows us to deduce that, in the companies studied the development of strategies to reduce the risks inherent in their business activities becomes more relevant; thus guaranteeing the achievement of corporate objectives by reducing information asymmetry and incorporating tools that make communication more effective. |
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