산업의 특성이 내부회계관리제도 운영에 미치는 영향：수주산업을 중심으로

[Purpose] This paper investigates the human resources structure of the internal accounting management system to confirm whether companies with high inherent risk characteristics like order－taking industry are operating internal control appropriately in order to improve their accounting information reliability. [Methodology] The samples are 1,164 firm－year, which are non－financial companies among KSE and KOSDAQ companies from 2012 to 2017. The dummy variable on the introduction of system is used as the main explanatory variable, and this study performs regression with the dependent variable on internal accounting human resources. [Findings] We find that the internal accounting human resources structure of the ordertaking industry was not as strong as non－order industries, so that companies in the order industry made relatively less efforts to improve their accounting quality despite the industrial limitations. As results of analysis, after the change in the system for accounting transparency in the order－taking industry, the internal accounting human resources structure has been strengthened more than before. That is, the method of improving the accounting transparency of the order industry had an effect on the structure of internal accounting human resources. [Policy Implications] Questions have been raised about the accounting transparency of the order－taking industry. This study analyzes whether changes in the environment for enhancing accounting transparency are performing their functions as intended. In other words, this study is considered to be a very meaningful study to examine the effectiveness of the system to increase the reliability of accounting information. The results of this study can be used as a reference for the policy direction being implemented by regulatory authorities.