The impact of cumulative career experience of internal control managers on firms' efficiency in different information environments

Yoon, Inkyung (avtor), Hansol, Lee (avtor), Choi, Dongjoon (avtor)

This study investigates the effect of internal control (IC) managers’ cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm’s operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a firm’s efficiency. Moreover, this effect is more pronounced in firms operating within weaker accounting information environments, where managerial experience plays a critical role in improving efficiency.

• Jezik: Angleški jezik
• Ključne besede: internal control, internal control manager, operational effciency, information environment, data envelopment analysis (DEA), management, information systems, management and control
• Vrsta gradiva: Članek v reviji
• Tipologija: 1.01 - Izvirni znanstveni članek
• Organizacija: EF - Ekonomska fakulteta
• Status publikacije: Objavljeno
• Različica publikacije: Objavljena publikacija
• Datum objave: 01.12.2025
• Leto izida: 2025
• Št. strani: Str. 184-198
• Številčenje: Vol. 27, iss. 4, article no. 1
• PID: 20.500.12556/RUL-176670
• UDK: 005.3
• ISSN pri članku: 2335-4216
• DOI: 10.15458/2335-4216.1360
• COBISS.SI-ID: 259610627
• Datum objave v RUL: 08.12.2025

Gradivo je del revije

• Naslov: Economic and business review
• Založnik: Univerza v Ljubljani, Ekonomska fakulteta
• ISSN: 2335-4216
• COBISS.SI-ID: 268649216

Licence

• Licenca: CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
• Povezava: http://creativecommons.org/licenses/by/4.0/deed.sl
• Opis: To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.

Sekundarni jezik

• Jezik: Slovenski jezik
• Ključne besede: management, upravljanje, informacijski sistemi