국내 내부회계관리제도에 대한 최근 연구동향 분석－내부회계관리제도 측정변수를 중심으로－

The Korean Internal Accounting Control System(IACS) Standard was published and announced in June 2005, and the Standard Guidelines for listed major companies and the Standard for Small－medium Enterprises Guidelines for listed small－medium companies and unlisted major companies were published and announced in December 2005 and June 2007, respectively. This study reviews literature on the IACS in South Korea for the past 11 years from the year that the standard guidelines were announced(2007) to the present(2017). This study analyzes 136 research papers published in accounting area from 22 academic journals and research reports in South Korea. In particular, this study is differentiated from other previous literature review studies on the IACS in South Korea in that while the prior review studies analyze the research on the IACS mainly by research topics, this study attempts to classify and analyze them not only by research topics but also by variables used to measure the IACS in empirical studies. We hope that this study can contribute to accounting literature by improving understanding of the research trends on the IACS in South Korea and by motivating accounting researchers to further develop future research ideas on the IACS.