The effect of internal control system on institutionalization: A research on state universities

In globalized world, due to the technological developments and increase in competition, all enterprises, whether public or private sector, make great efforts in institutionalization. İn order to maintain their presence in a competitive environment and gain superiority over their competitors firms need to significant increase in their level of institutionalization. However, institutionalization alone may not be enough. In the process of institutionalization, enterprises need effective and quality internal control system. İn fact, the level of institutionalization increases in enterprises that successfully implement the internal control system. In addition to public or private enterprises, the importance of institutionalization and internal control systems in universities is also increasing. In particular, the increase in the number of private universities across state universities further increases the importance of these concepts. State universities need to make progress in institutionalization and internal control systems in order to improve their education quality, number of students and quality scientific publications against private universities. In this study, the effect of internal control system on institutionalization in state universities was investigated. The focus of this study was on internal audit units within the state universities. Through using mail system the scales related to institutionalization and internal control issues were sent to internal auditors and the heads of the internal audit units working in these internal audit units. When the collected data were analyzed, it was determined that there was a high degree of relationship between the institutionalization level of the state universities and the internal control system. It has been determined that the internal control system also has a significant impact on the level of institutionalization. Additionally, whether the internal control system and institutionalization level differentiated in terms of demographic characteristics on the basis of university were tested by established hypotheses.