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

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

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.

• Language: English
• Keywords: internal control, internal control manager, operational effciency, information environment, data envelopment analysis (DEA), management, information systems, management and control
• Work type: Article
• Typology: 1.01 - Original Scientific Article
• Organization: EF - School of Economics and Business
• Publication status: Published
• Publication version: Version of Record
• Publication date: 01.12.2025
• Year: 2025
• Number of pages: Str. 184-198
• Numbering: Vol. 27, iss. 4, article no. 1
• PID: 20.500.12556/RUL-176670
• UDC: 005.3
• ISSN on article: 2335-4216
• DOI: 10.15458/2335-4216.1360
• COBISS.SI-ID: 259610627
• Publication date in RUL: 08.12.2025

Record is a part of a journal

• Title: Economic and business review
• Publisher: Ekonomska fakulteta
• ISSN: 2335-4216
• COBISS.SI-ID: 268649216

Licences

• License: CC BY 4.0, Creative Commons Attribution 4.0 International
• Link: http://creativecommons.org/licenses/by/4.0/
• Description: This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.

Secondary language

• Language: Slovenian
• Keywords: management, upravljanje, informacijski sistemi