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http://dx.doi.org/10.9716/KITS.2013.12.4.091

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

Hong, Changmok (국민대학교 경영대학)
Jung, Jin-Hyang (여주대학교 세무정보학과)
Publication Information
Journal of Information Technology Services / v.12, no.4, 2013 , pp. 91-108 More about this Journal
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
IT Personnel Size; ICFR; Cross-Sectional Determinants;
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