• 한국경영정보학회:학술대회논문집
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• 2007.11a
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• pp.117-122
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• 2007

Recently, as the management environments are changing rapidly and the uncertainty is becoming larger, the needs of internal control for management and IS become stronger. In order to construct a new internal control system for IS, it is necessary to evaluate the former research of the system. This study emphasizes the importance of effective internal control system, presents a conceptual framework for the preceding factors to consider, and verifies empirically the framework. This study sets the organization citizenship behavior, IS innovation resistance, and IT capability from the viewpoint of Socio-Technical system as the preceding factors for the effectiveness of internal control system. A research model, affecting the above factors on IS capability as a mediating variable of the internal control effectiveness for the use of IS, is set up. PLS-Graph 3.0 is used to verify the model. We found that the internal control effectiveness have affirmative effect on information capability, a surrogate variable of the IS effectiveness and a mediation effect is meaningful.

• Journal of the Korean Home Economics Association
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• v.40 no.5
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• pp.109-118
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• 2002

This study focused on the relationship among perceived social support from care teacher(institution staff), internal locus of control, and school adjustment of institutionalized children. This also examined the differences of perceived social support, internal thou of control, and school adjustment by gender and the duration in the institution. Participant were 119 fifth-and sixth-grade elementary school studens(58 boys, 61 girts). Perceived social support from care teacher, internal locus of control, and school adjustment were measured by self-reports of institutionalized children. The data were analyzed, in SPSS Win program, by Cronbach's α, T-test, Pearson Correlations, Simple Regression, Hierarchical Multiple Regression. As expected, results confirm that perceived social support was associated positively with internal locus of control and school adjustment. further, perceived social support also exerts indirect effects on school adjustment, mediated by internal locus of control. However, none of these variables differed by gender and the duration in the institution.

• Journal of Families and Better Life
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• v.19 no.2
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• pp.97-109
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• 2001

The purpose of this was to investigate the relationship institutionalized childrens ego-identities and internal locus of control to behavior problems. The subjects were 119 5th and 6th graders(58 boys, 61 girls) who were institutionalized in Seoul. The major findings of this study were as follows: 1) The institutionalized childrens internal locus of control and ego-identity were not significant difference in gender, reason for entering the institution and duration in he institution. The institutionalized childrens internal locus of control was significantly related to their ego-identity. The more internal locus of control, the higher ego-identity. 2) The institutionalized childrens behavior problems were not significant difference in gender and duration in the institution, but were significant difference reason for entering the institution. The children who were institutionalized by parents absence were more likely to have behavior problems than children by economic problem or marital conflict. The institutionalized childrens behavior problems were significantly related to their ego-identities and internal locus of control. The less internal locus of control, the more behavior problems, and the less ego-identities, the more behavior problems.

• Journal of the Korean Home Economics Association
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• v.35 no.5
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• pp.163-175
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• 1997

This study investigated the relationship between mother's verbal control modes and children's social competency, the relationship between mother's verbal control modes and children's internal-external control, and the relationship between children's internal-external control and children's social competency. The subjects of this study were 157 boys and 144 girls attending elementary schools and their mothers in Busan. Lee's(1993) questionnaire on mother's verbal control modes, the modified version of Nowicki and Strickland's CN-SIE on internal-external control and Choi's(1992) questionnaire on social competence were used. The results were as follows: 1) The mothers control their children mostly by position-oriented mode. And mother's imperative mode for boys differed significantly from that for girls. Boys perceived mother's verbal control mode as more imperative. 2) There were significant negative correlations between mother's imperative mode and boy's social competency, between mother's imperative mode and boy's anxiety, and between mother's imperative mode and boy's internal-external control and boy's social competency, and between boy's internal-external control and boy's leadership. There were significant correlations between mother's position-oriented mode and girl's leadership, between mother's position-oriented mode and girl's, affection on parents, between mother's position-oriented mode and girl's internal-external control. There were significant negative correlations between girl's internal-external control and girl's anxiety. 3) Children's internal-external control was the predictor variable influencing on children' social competency, children's leadership. Children's sex was the predictor variable influencing on children' anxiety. And the mother's imperative mode and the mother's position-oriented mode were the predictor variables influencing on children' affection on parents.

• Korean Journal of Child Studies
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• v.29 no.6
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• pp.1-14
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• 2008

This study explored relationships between internal locus of control, ego-resilience, and behavior problems including effects of ego-resilience as mediating variables of behavior problems in 135 institutionalized children. Instruments were the Locus of Control (Min, 1999) and Ego-resilience (Yoon et al. 2001) scales and Korea-Child Behavior Checklist (Oh et al., 1997). Locus of control was administered to the children; ego-resilience and behavior problems were rated by teachers. Findings were that (1) internal locus of control related positively to ego-resilience and negatively to behavior problems; ego-resilience related negatively to behavior problems. (2) Effects of internal locus of control on behavior problems were mediated by ego-resilience; ego-resilience sub-factors of peer relationships and comprehension ability mediated relationships between internal locus of control and behavior problems.

• Journal of Korea Trade
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• v.23 no.7
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• pp.128-146
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• 2019

Purpose - The purpose of this paper is to investigate the relationship between internal control, economic policy uncertainty, and performance of cross-border merger and acquisition (M&A) based on the panel data of Chinese listed firms. The authors expected that internal control has a positive moderating effect on the performance of cross-border M&A and that it mainly occurs during periods when economic policies are relatively stable. In addition, the authors tried to find out the mechanism of internal control affecting cross-border M&A and the corporate performance. Design/methodology - The authors tested the hypotheses by a multivariate regression model based on the panel data of Chinese listed firms from 2009 to 2017. The dependent variable is the change value of business performance (DROA_1,2,3) and the explanatory variables are cross-border M&A (MA), China's uncertainty of economic policy (EPU), and internal control level (IC) respectively. Findings - The authors find that internal control has a positive moderating effect on the relationship between cross-border M&A and corporate performance. Further, the authors find that the moderating effect is more significant in state-owned enterprises and that it mainly occurs during periods when economic policies are relatively stable. Originality/value - This paper is the leading study that tries to analyze empirically the relationship between internal control, economic policy uncertainty, and performance of cross-border M&A. It provides a new avenue through which internal control might reasonably mitigate the risks of cross-border M&A and correspondingly improve the performance of cross-border M&A. It also confirms the moderating effect of internal control on the performance of cross-border M&A under the uncertainty of economic policy.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.353-359
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• 2021

The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.

• Journal of Distribution Science
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• v.18 no.9
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• Journal of Families and Better Life
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• v.25 no.3 s.87
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• pp.77-87
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• 2007

This study purports to understand the direct and indirect effects between eating disorder behavior of female adolescents and their body-related variables(concerning the degree of diet regime, weight control, body satisfaction, and obesity), self-esteem and internal control, by checking three sub-categorized behavior of eating disorders of diet behavior, bulimia behavior, and eating control behavior. The sample group used for the study consisted of 190 female high school students and 292 female university students; measurement devices used for the study were those of body-related variables, self esteem and internal control, and eating disorder behavior; and data analysis was performed using ${\chi}2$, t-test, Pearson's correlation, regression analysis and path analysis. The results are as follows. First, there is a significant difference between university students and high school students regarding their body satisfaction, weight control experience, and self esteem. University students are more satisfied with their body, have higher self esteem, and control their weight better than high school students. Second, diet behavior shows a correlation with the degree of diet interest, weight control experience, and body satisfaction. Body satisfaction and internal control proved to be correlated with bulimia behavior, while weight control experience, obesity, and self esteem were correlated with eating control behavior. Third, the variables that showed a direct influence on diet behavior as an eating disorder are diet interest, weight control experience, body satisfaction and obesity, in that the explanatory power of the variables is 60.7% with the highest mark on obesity. The variables that showed effects on bulimia are body satisfaction and internal control with an explanatory power of 2.8%. Indirect variables effecting bulimia include objects, diet interest, body satisfaction, and self esteem. The variable with a direct influence on eating control behavior was self esteem with and explanatory power of 4%, whereas the variables of objects, diet interest, body satisfaction, weight control experience, and internal control were all indirectly correlated with eating control behavior.

• Journal of Families and Better Life
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• v.28 no.6
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• pp.47-57
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• 2010

This study examines the effects of parental variable(parental support and supervision), temperament(activity level, attention span/persistence, and emotionality) and the internal locus of control on self-regulation of children. Data were collected from 455 5th and 6th graders and analyzed with Pearson's correlations and pathway analysis. The results were as follows : Children's temperament, internal locus of control and parental variable directly affected children's self-regulation. Parental variables mediated between children's temperament and internal locus of control and self-regulation. Internal locus of control mediated between children's temperament and self-regulation: in addition, the most important variable predicting children's self-regulation was children's attention span/persistence temperament.