한국상장기업 정보기술의 인력집중도 결정요인

• 영문명: Determinants of Information Technology Personnel Size in Korean Listed Companies : A Cross-Sectional Analysis
• 발행기관: 한국IT서비스학회
• 저자명: 홍창목(Changmok Hong) 정진향(Jin-hyang Jung)
• 간행물 정보: 『한국IT서비스학회지』한국IT서비스학회지 제12권 제4호, 91~108쪽, 전체 17쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2013.12.31

영문 초록

In this study, we empirically examine cross-sectional determinants of IT personnel size of Korean listed companies from year 2004 to year 2009. Also. cross-sectional determinants of IT personnel size involved in managing internal control over financial reparting (hereafter. "ICFR") were examined. IT personnel or IT workers are recognized as critical intangible resources comprising firm's IT capability. Although IT personnel are regarded as important resources, there are not much information about factors explaining the size of firms' IT personnel. Fortunately, the Korean governmant regulates that every listed companies should dislclose the number of IT workers and ICFR-related IT personnel in their annual reparts. This study utilizes the mandatorily disclosed IT personnel data to analyze cross-sectional determinants of korean listed companies' IT personnel size. Empirical results show that profitability, uncertainty, leverage, industry types are statistically significant factors associated with the size of IT personnel.

목차

Abstract

1. 서론

2. 선행연구와 연구모형

3. 실증분석결과

4. 결론

참고문헌

키워드

IT Personnel Size ICFR Cross-Sectional Determinants