내부회계관리제도에 관한 고찰: 내부회계인력 관련 연구의 중요성 및 한계점을 중심으로

This study studies the internal accounting management system in depth. More specifically, we intend to present meaningful research results by examining the importance of research related to internal accounting personnel and considering the limitations of the relevant research. Previous studies on internal accounting personnel are important in two aspects. First, they have inherent importance in the conceptual aspect. Second, in the empirical aspect, the uniqueness of the data and results generates the importance. On the other hand, existing theoretical/empirical studies on internal accounting personnel have two limitations. First, they have limitations regarding the measurement issues. Second, they show various limitations regarding disclosed data. The results of this study are meaningful in two aspects. First, we examine several issues about internal accounting management system critically by focusing on the personnel in charge of internal accounting. In particular, investigating the limitations of previous studies on internal accounting personnel from multiple angles is expected to provide useful implications for follow-up studies, information users, and policy authorities.