회계환경 변화가 내부통제구조 및 회계정보의 질에 끼친 영향

This study attempts to empirically examine how changes in accounting environment impact on internal control structure and the quality of accounting information taking the contingency theory approach. First, it explores the impact of changes in accounting environment on the internal control structure. Second, it examines the impact of internal control structure on the quality of accounting information. Third, it attempts to investigate a premise that the quality of accounting information can be improved where there is a "fit" between the change in accounting environment and the internal control structure. The findings indicate that the perception about changes in accounting environment has a significant impact on strengthening the internal control structure and the quality of accounting information. It also shows that the quality of accounting information can be improved when there is a "fit" between the change in accounting environment and internal control structure. These empirical results suggest that a company needs to adopt changes in accounting environment to improve the function of internal control structure and as a result the quality of accounting information.