한국융합학회논문지 (Journal of the Korea Convergence Society)

  • 제11권12호
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  • Pages.243-251
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  • 2020
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  • 2233-4890(pISSN)
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  • 2713-6353(eISSN)
한국융합학회 (Korea Convergence Society)
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지배구조가 내부회계관리제도의 취약점 보고 유형과 경영자 보상의 관계에 미치는 영향

The Impact of Governance Structure on the Relationship between Report Types of Weakness in Internal Accounting Control System and Executive Compensation

  • 정우성 (부산외국어대학교 경영학부)
  • Jung, Woo-Sung (School of Business Administration, Busan University of Foreign Studies)
  • 투고 : 2020.10.20
  • 심사 : 2020.12.20
  • 발행 : 2020.12.28
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초록

본 연구에서는 내부회계관리제도의 취약점 보고유형과 경영자보상사이의 관계를 확인한 후, 지배구조 특성에 따라 이러한 관계가 달라지는지를 분석하고자하였다. 분석 자료는 2011년-2016년까지 금융업을 제외한 6,343개의 KOSPI&KOSDAQ기업을 이용하였다. 연구결과 첫째, CL의 취약점을 보고하는 기업에서 경영자보상은 감소하였다. 둘째, 지배구조에 따라 이러한 관련성은 더욱 강화되는 것으로 나타났다. 본 연구는 제도의 운영결과에 대한 정보가 경영자 보상에 반영됨을 확인함에 따라, 향후 제도를 보다 효과적으로 구축하도록 경영자 노력을 유인하기 위해서는 기업에 맞는 합리적인 보상정책과 지배구조를 연구할 필요성이 있음을 시사한다. 향후 보상위원회를 비롯하여 경영자보상에 영향을 미치는 내부통제장치를 추가하여 분석한다면, 연구결과를 보다 강력하게 지지하는 근거를 마련할 수 있을 것이다.

The purpose of the study is to explore the relationship between the type of reporting weaknesses in the Internal Accounting Control System and executive compensation, and then analyze whether such relevance varies depending on the characteristics of governance structure. The analysis data used 6,343 KOSPI&KOSDAQ companies excluding the financial industry from 2011 to 2016. As a results of the study, First, executive compensation decreased in companies reporting the weaknesses of CL. Second, this relevance was further strengthened according to the governance structure. This study confirms that information on the operation results of system is an important factor in determining manager compensation. It implies that it is necessary to study reasonable compensation policies and governance structures suitable for companies. If an internal control system that affects executive compensation is added, the basis for stronger support of the research results can be prepared.

키워드

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