기업의 내부통제 및 지배구조가 연구개발 특허에 미치는 영향 -내부회계관리제도 및 기업지배구조 점수를 중심으로-

This study examines the impact of corporate internal control and governance on R&D patents. The purpose of this study is to empirically investigate how the investment and corporate governance scores for the personnel in charge of operating the company's internal accounting management system affect the number of R&D patents, and how the interaction of these variables affects the enhancement of corporate value, which is the ultimate goal of companies. The main result of the study is that the higher the investment and corporate governance score for the personnel in charge of the internal accounting management system, the higher the number of R&D patents. It is also found that investment in personnel in charge of the internal accounting management system and corporate governance increase corporate value when there is an interaction with the number of R&D patents. These research results imply that efficient R&D can be achieved only by acquiring patents in terms of the internal system and company-wide rather than indiscriminate patent acquisition to prove corporate value increase and R&D performance. As a result, R&D in an effectively established internal control and excellent corporate governance environment is expected to increase the scarcity and efficient utilization of R&D resources.