한국IT서비스학회지 (Journal of Information Technology Services)

한국IT서비스학회 (Korea Society of IT Services)
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한국상장기업 정보기술의 인력집중도 결정요인

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

  • 투고 : 2013.10.27
  • 심사 : 2013.12.23
  • 발행 : 2013.12.31
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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 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.

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