Journal of Information Technology Services (한국IT서비스학회지)

Korea Society of IT Services (한국IT서비스학회)
권호 표지
DOI QR코드

DOI QR Code

Determinants of Information Technology Personnel Size in Korean Listed Companies:A Cross-Sectional Analysis

한국상장기업 정보기술의 인력집중도 결정요인

  • Received : 2013.10.27
  • Accepted : 2013.12.23
  • Published : 2013.12.31
Download PDF
⟨ Previous Next ⟩

Abstract

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 reporting (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 reports. 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.

Keywords

References

  1. 박충신, 김준식, 임건신, "정보기술 투자의사결정의 포괄적 고려가 기업성과에 미치는 영향", 경영정보학연구, 제15권, 제3호(2005), pp. 163-186.
  2. 이준일, 선우혜정, 최종학, "기업지배구조가 내부회계관리 담당인력 숫자에 미치는 영향", 회계저널, 제20권, 제5호(2011), pp.1-33.
  3. 조세형, 김기문, "기업규모에 따른 정보기술인력의 지식유형과 기업성과 간의 관계", 정보시스템 연구, 제17권, 제4호(2008), pp.181- 206.
  4. 한봉희, "국내자본시장에서 회계이익정보의 유용성 향상여부에 관한 실증연구", 회계학연구, 제3권, 제1호(1998), pp.1-24.
  5. Bhatt, G. D., V. Grover, and V. Grover, "Types of information technology capabilities and their role in competitive advantage : an empirical study", Journal of Management Information Systems, Vol.22. No.2(2005), pp.253-277. https://doi.org/10.1080/07421222.2005.11045844
  6. Bharadwaj, A. S., S. Bharadwaj, and B.R. Konsynski, "Information Technology Effects on Firm performance as Measured by Tobin's Q", Management Science, Vol.45, No.7 (1999), pp.1008-1024. https://doi.org/10.1287/mnsc.45.7.1008
  7. Bharadwaj, A. S., "A resource-based perspective on information technology capability and firm performance : An empirical investigation", Management Information Systems Quarterly, Vol.24, No.1(2000), pp. 169-196. https://doi.org/10.2307/3250983
  8. Brynjolfsson, E. and S. Yang, "The intangible costs and benefits of computer investments : Evidence from the financial markets", Atlanta, Georgia : Proceedings of the International Conference on Information Systems, 1999.
  9. Brynjolfsson, E. and L. M. Hitt, "Beyond Computation : Information Technology, Organizational Transformation and Business Performance", Journal of Economic Perspectives, Vol.14, No.4(2000), pp.23-48. https://doi.org/10.1257/jep.14.4.23
  10. Carr, N. G., "IT doesn't matter", Harvard Business Review, (2003), pp.41-49.
  11. Chatterjee, D., V. J. Richardson, and R. W. Zmud, "Examining the shareholder wealth effects of announcements of newly created CIO position", MIS Quarterly, Vol.25, No. 1.(2001), pp.43-70. https://doi.org/10.2307/3250958
  12. DeFond, M. L., "The association between changes in client firm agency costs and auditor switching", Auditing : A Journal of Practice and Theory, Vol.11, No.1(1992), pp. 16-31.
  13. Dewan, S., S. C. Michael, and C. Min., "Firm characteristics and investments in information technology : Scale and scope effects", Information Systems Research, Vol.9, No.3(1998), pp.219-232. https://doi.org/10.1287/isre.9.3.219
  14. Dewan, S. and H. Mendelson, "Information technology and time-based competition in financial markets", MIS Quarterly, Vol.44, No.2(1998), pp.595-609.
  15. Fama, E. F. and J. D. MacBeth, "Risk, Return, and Equilibrium : Empirical Tests", The Journal of Political Economy, Vol.81, No.3(1973), pp.607-636. https://doi.org/10.1086/260061
  16. Francis, J. R. and E. R. Wilson, "Auditor changes : a joint test of theories relating to agency costs and auditor differentiation", The Accounting Review, Vol.63, No.4(1988), pp.663-682.
  17. Gordon, R. J., "Hi-tech innovation and productivity growth : Does supply create its own demand?", National Bureau Of Economic Research, Working paper, 2003.
  18. Harris, S. E. and J. L. Katz, "Firm Size and the Information Technology Investment Intensity of Life Insurers", MIS Quarterly, Vol.15, No.3(1991), pp.333-352. https://doi.org/10.2307/249645
  19. Hu, Q. and J. Quan, "The institutionalization of IT budgeting : empirical evidence from the financial sector", Information Resources Management Journal, Vol.19, No.1 (2006), pp.84-97. https://doi.org/10.4018/irmj.2006010105
  20. Kim J. B. and C. H. Yi, "Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management : Evidence from Korea", Contemporary Accounting Research, Vol.23, No.2(2006), pp.427-464. https://doi.org/10.1506/7T5B-72FV-MHJV-E697
  21. Kobelsky, K., V. J. Richardson, R. E. Smith, R. W. Zmud, "Determinants and consequences of firm information technology budgets", The Accounting Review, Vol.83, No.4 (2008), pp.957-995. https://doi.org/10.2308/accr.2008.83.4.957
  22. Maudgalya, T., S. Wallace, N. Daraiseh, and S. Salem, "Workplace stress factors and 'burnout' among information technology professionals : A systematic review", Theoretical Issues in Ergonomics Science, Vol.7, No.3(2006), pp.285-97. https://doi.org/10.1080/14639220500090638
  23. Ross, J. W., C. M. Beath, and D. L. Goodhue, "Develop Long-term competitiveness through IT assets", Sloan Management Review, Vol.38, No.1(1996), pp.31-45.
  24. Ross, J. W. and P. Weill, "Six IT decisions your IT people shouldn't make", Harvard Business Review, (2002), pp.84-91.
  25. Sambamurthy, V. and R. W. Zmud, "At the heart of success : Organization wide management competencies", Steps to the Future : Fresh Thinking on the management of IT-based Organizational Transformation edited by Sauer, C. and P. W. Yeton, Jossey- Bass, San Francisco, (1977), pp.143-163.
  26. Schein, E. H., "The role of the CEO in the management of change : The case of information technology", In Transforming Organizations, edited by Kochan, T. A., and M. Useem. Oxford, U. K. : Oxford University Press, (1992), pp.345-52.
  27. Shih, S.-P., J. J. Jiang, G. Klein, and E. Wang, "Learning demand and job autonomy of IT personnel : Impact on turnover intention", Computers in Human Behavior, Vol.27(2011), pp.2301-2307. https://doi.org/10.1016/j.chb.2011.07.009
  28. Stratopoulos, T. and B. Dehning, "Does successful investment in information technology solve the productivity paradox?", Information and Management, Vol.38, No.2 (2000), pp.103-117. https://doi.org/10.1016/S0378-7206(00)00058-6
  29. Thouin, M., J. J. Hoffman, and E. W. Ford, "The Effect of Information Technology (IT) Investments on Firm-Level Performance in the Healthcare Industry", Health Care Management Review, Vol.33, No.1(2008), pp.60-69. https://doi.org/10.1097/01.HMR.0000304491.03147.06