Document Type : Research Paper
Abstract
The aim of this study was to investigate the relationship between internal control and total productivity of firms in the presence of environmental uncertainty. The present study is applied and methodologically it is a causal correlation. The statistical population of the study is all companies listed in the Tehran Stock Exchange and using the systematic elimination sampling method, 136 companies were selected as the research sample and were studied in a 10-year period between 2013 and 2022.The results of testingthe research hypotheses showed that internal control has a direct and significant relationship with the total productivity of the company. In fact, by increasing the quality of internal control, the productivity of the whole company will increase. Also, environmental uncertainty affects the relationship between internal control and-the productivity of the whole company. In this regard, the productivity of the whole company will decrease and the positive to negative coefficient will change.
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