경영전략에 내재한 위험이 내부회계관리제도 담당인력의 규모와 적격성에 미치는 영향

초록

[Purpose] This paper aims to empirically examine the association between the business strategy and the HR staffing levels and competency for internal accounting controls. [Methodology] For empirical analyses, this paper constructs the measures for the business strategy and the staffing levels and competency. The business strategy is constructed following Bentley et al.’s(2013) method that locates prospector and defender on the extreme ends of strategy continuum. The HR policies on internal controls are analyzed in terms of the staffing levels and competency, and the competency is defined as expertise and work experience. [Findings] It is found that the strategy significantly positively affects the staffing levels and competency for internal accounting controls. Specifically, the number of employees, the ratio of CPAs, and work experience increase as the degree to which prospector characteristics are satisfied increases. The additional analysis based on strategy components shows that the influence of each strategy component on the staffing levels and competency is different. In addition, the analysis based on the prospector-vs-defender classification shows that the risks embedded in business strategy are associated with staffing levels and expertise more than with work experience. [Implications] By identifying business strategy as an additional risk factor reflected in the HR policies for internal controls, this paper extends the understanding of the determinants of the staffing levels and competency for internal accounting controls.

키워드