지방정부 인사개혁의 평가와 과제

권경득 한국지방자치학회 2007 韓國地方自治學會報 Vol.19 No.4

The Korean personnel management systems have been recently innovated into more flexible systems which are focused on enhancing performance and customer's satisfaction through openness and competition. It has been characterized that the utilization of human resources is maximized as public service is progressively opened and non-public sector professionals are widely appointed in the public sector. At the central government level, the public service has been more opened through competition and traditional personnel management practices, such as seniority and periodical rotation, have been changed. Also, the appointment of external experts in public service has been broadly made, the functional speciality of public service has been enhanced, and the working atmosphere of public service has been activated more than ever. On the contrary, local governments have difficulties in establishing the performance- oriented personnel management system due to some problems such as the closed personnel administration. There is much to be desired on the innovation of performance- based personnel management system through openness and competition. One of the major tasks, with which local governments are faced, is enhancing local civil servants' capabilities and establishing performance-oriented personnel management system through openness and competition. In this context, this study examines the practices and problems of Korean local governments' personnel management systems. It analyzes and evaluates the reforms of personnel management system at the local government level. And this study also suggests various alternatives for improving the personnel management system of Korean local governments.

일본 이세(伊勢)상인의 조직관리시스템에 관한 史的 고찰

임외석(Oe-Seok Lim) 韓國經營史學會 2014 經營史學 Vol.72 No.-

근세 일본의 대표적 3대상인 가운데 이(伊勢)세상인은 다른 상인과는 달리 에도(토쿄)를 중심으로 쿄토, 오사카 등 3대도시에 집중적으로 진출하여 시장지배력을 강화하는, 소위 ‘집중화 전략’을 추진하여 성공한 대 표적인 상인집단이다. 이 연구는 이와 같은 이세상인집단이 3대도시에 집중하여 시장의 지배력을 강화할 수 있었던 ‘성공요인’들 을, 외부환경에 대응한 경영전략을 효율적으로 수행하기 위해 이세상인들이 구축하여 운영했던 독특한 조직 관리시스템에서 찾고자 시작하였다. 이러한 연구목적을 달성하기 위해, 먼저 이세상인들에 대한 주요 선행연구들을 살펴본 뒤, 본 연구주제와 관련된 키워드의 제한적 개념을 정의하고 본 연구의 분석틀을 설계하였다. 이어서 이세상인들의 활동이 가장 활발했던 에도(江戸)시대를 중심으로 이세상인 집단의 전반적인 활동내용과 오즈상가와 미츠이상가의 점포운 영 현황을 살펴보았다. 그다음, 점포운영 현황을 통해서 이세상인의 조직관리시스템에서 나타난 특성들을 조직구조, 인사관리체 계, 성과관리체계라는 3가지 측면에서 도출하였다. 즉 조직구조적 측면에서는, ①지역기반의 본사기능, ②전 문경영인 체제, ③지주회사 체제 등 4가지가 있었으며, 인사관리 측면에서는 ①이세국 출신자의 고용관행, ② 현장경험을 중시한 승진 및 경력개발, ③철저한 OJT방식의 교육훈련 등 5가지가 있다. 또한, 성과관리 측면 에서는 ①정기적 업무보고체계, ②공납금 납부제도, ③모쿠다이(目代: 감사・자문) 파견제도 등이 있었다. 결론적으로, 이세상인이 3대도시에 진출하여 성공을 거둘 수 있었던 성공요인은 일대다 원격관리가 가능 했던 ‘일가다점(一家多店) 통제시스템’ 이라는 것을 알 수 있었다. 그리고 이러한 일가다점 통제시스템을 효과 적으로 작동할 수 있었던 근거로, 전문경영인 체제, 모쿠다이 파견제도, 성과보고 체계, 공납금 납부제도를 제시하였다. 아울러, 본 연구를 통해서 알 수 있었던 경영사적 시사점으로 8가지를 제시하였다. 이상과 같은 연구결과는, 특정시장을 집중적으로 진출하여 시장지배력을 강화하는 경영전략을 수행하는 기업들이 적합한 조직관리시스템을 설계하거나 효율적으로 관리하고자 할 때, 또는 이와 연관된 학술연구를 하고자 하는 연구자들에게 유익한 자료나 시사점을 제공할 것이다. 그러나 본 연구에서 나타난 한계점으로는, 자료수집에서 지리적 한계와 시간적 제약으로 인해, 이세상인들 에 대한 보다 많은 사례들을 입수하여 분석할 수 없었다는 점이다. 따라서 추후 연구에서는 이러한 한계점을 보완하면서, 정치성이 강화된 연구결과를 도출하도록 할 것이다. Ise Merchants of Big three Japanese merchants were typical merchant group that push into the big three cities of Japan such as Edo, Kyoto and Osaka, and drive forward the centralization strategy to strength market power. The purpose of this study is to find success factors that Ise Merchants could strength market power in big three cities from unique organizational management system built and operated to pursue efficiently the management strategy to respond to external environment. In order to achieve the purpose of this study, it defined limited concepts for key words related to subjects of this study after searching previous main studies about Ise Merchant, and the framework of this study was designed on the basis of such concepts and previous studies. Next, we can see overall activities and shop operation of Ozu Merchant family and Mitsui Merchant family of Ise Merchants in the Edo Period of Japan. The characteristics of Ise Merchant’s organizational management system were found on the three aspects of organizational structure, the system of personnel management and performance management through analysis for the operation and management state of Ise Merchant’s shops. The characteristics of organizational structure are the head office function based on region, the professional executive system, the holding company system, the divisional organization structure. The characteristics of personnel management are the custom of employment of person from Ise, the promotion and career development based on field experience, the radical education and training by on the job training, etc,. The characteristics are the periodical business reporting system, the dispatch system of Mokudai as such auditor and consultant, etc. As a result, the control system of multiple shops-for-one home was success factor that Ise Merchant could driven forward to big three cities as a system of many-for-one remote management. This control system of multiple shops-for-one home was driven effectively because of the professional executive system, the dispatch system of Mokudai, the periodical business reporting system, the payment system of geld. Finally, eight business historical implications were suggested by this study.

경제정의지수가 우수한 기업의 내부회계관리제도 담당자의 특성이 감사시간에 미치는 영향

김동영 대한경영학회 2019 大韓經營學會誌 Vol.32 No.6

본 연구의 목적은 경제정의지수가 우수한 기업의 내부회계관리제도 담당자 특성을 ① 평균경력월수, ② 담당자 인원수, ③ 공인회계사 보유수 3가지 특성으로 나누고 각 특성과 감사시간(AT)간에 어떤 영향을 미치는지를 검증하는 것이다. 첫째, 본 연구의 실증분석 결과를 요약하면 다음과 같다. 내부회계관리제도 담당자와 감사시간의 상관관계분석결과는 관심변수인 ① 내부회계관리제도 담당자경력월수, ② 내부회계관리제도 담당자 인원수, ③ 공인회계사 보유수 3가지 모두 음(-)의 유의한 상관관계를 보였다. 회귀분석연구결과를 살펴보면, 내부회계관리제도담당자 경력월수의 회귀계수는 1%수준에서 유의하고 음(-)의 값으로 나타났으므로 내부회계관리제도 담당자경력월수가 많을수록 감사시간은 줄어든다는 결과이다. 그리고 내부회계관리제도 담당자 수의 회귀계수는1%수준에서 음(-)의 유의한 값으로 나타났으므로 내부회계관리제도 담당자 인원수가 많을수록 감사시간이줄어든다는 결과이다. 그러나 내부회계관리제도 담당자 공인회계사 보유수의 회귀계수는 통계적으로 유의하지 않게 나타났으므로 내부회계관리제도 담당자 중 공인회계사 보유수가 많을수록 감사시간과는 미미한 영향을 미친다는 결과이다. 둘째, 추가분석인 경우, 경제정의지수가 높은 상위 20%기업집단 회귀분석연구결과 ① 내부회계관리제도담당자 경력월수의 회귀계수는 1%수준에서 음(-)의 유의한 값으로 나타났으므로 내부회계관리제도 담당자경력월수가 많을수록 감사시간은 줄어든다는 결과이다. ② 내부회계관리제도 담당자 인원수의 회귀계수는1%수준에서 음(-)의 유의한 값으로 나타났으므로 내부회계관리제도 담당자 인원수가 많을수록 감사시간은줄어든다는 결과이다. ③ 내부회계관리제도 담당자 중 공인회계사 보유수의 회귀계수는 통계적으로 유의하지않게 나타났으므로 내부회계관리제도 담당자 중 공인회계사 보유수가 많을수록 감사시간과는 미미한 영향을미친다는 결과이다. 추가분석결과도 본 연구내용과 같은 결과를 나타내고 있다. 본 연구결과를 종합해보면 경제정의연구소(KEJI)에서 공시하는 경제정의지수가 우수한 기업들은 내부회계관리제도 도입취지에 알맞게 잘 살펴 운영하고 있다고 본다. 기업경영 및 회계정책상, 내부회계관리제도는각 부서별로 공인회계사, 세무사, 회계담당경력자 등 회계실무에 실력이 있는 인력을 충분히 확보하면 투명성과신뢰성을 높여주므로 내부회계관리제도 운영에 좋은 성과를 거둘 수 있다는 점이 추정된다. The purpose of this study is to divide the characteristics of internal accounting management system managers into three characteristics: (1) the average number of years of experience, (2) the number of persons in charge, and (3) And to verify that they are affecting them. First, the empirical results of this study are summarized as follows. The results of the analysis of the correlation between the internal accounting management system manager and the audit time are as follows: 1) the number of years of experience in internal accounting management system, 2) the number of internal accounting control system staff, and 3) Relationship. The results of the regression analysis show that the regression coefficient of the number of years of experience in the internal accounting management system is significant at 1% level and negative (-) value. In addition, the regression coefficient of the number of internal accounting management system personnel is negative at 1% level, so that the larger the number of internal accounting management system personnel, the less audit time. However, since the regression coefficient of the number of CPA holders in charge of internal accounting management system is not statistically significant, the result is that the more CPA holders in internal accounting management system have, the smaller the effect is on audit time. Second, in the case of the additional analysis, the results of the top 20% corporate group regression analysis with high economic justice index (1) The regression coefficient of the number of years of experience in the internal accounting management system was significant at 1% As the number of accounting manager in charge of the accounting management system increases, the audit time decreases. (2) The regression coefficient of the number of persons in charge of internal accounting management system was negative at 1% level, so that the more the number of the persons in charge of internal accounting control system, the less audit time. (3) The regression coefficient of the number system is not statistically significant. Therefore, the more the number of CPA holders in internal accounting management system, the less effect it has on audit time. The results of the additional analysis are the same as those of the study. The results of this study suggest that companies with excellent economic justice indexes disclosed by the Korea Institute for Economic Justice (KEJI) are well aware of the purpose of introducing an internal accounting management system. In the corporate management and accounting policy, the internal accounting management system enhances transparency and reliability by securing a sufficient number of qualified personnel in accounting practice such as certified public accountant, tax accountant, and accounting specialist in each department. It is presumed that it can be reaped.

공정하고 충실한 법원업무 실현을 위한 법원공무원 직급 · 직렬구조 개편 방안

이학구 ( Lee Hakgu ),김정환,안문희,김성화,서용성 사법정책연구원 2020 연구보고서 Vol.2020 No.17

The class and functional category structure of general public officials in court consists of 4 functional groups, 28 functional categories and 32 functional subcategories based on nine grades under the State Public Officials Act. Although the class structure of general public officials in court has the universal nature of government officials organization as it is based on the national public official class structure, it has different aspects from other state agencies due to the particularity of court affairs and court personnel. Nevertheless, there is not much data that has studied to examine the generality and specificity of the class and functional category structure of general public officials in court. Accordingly, the need to study the class and functional category structure of general public officials in court has emerged in order to actively respond to changes in the court’ work environment due to the expansion of electronic litigation and computerization of court work, as well as to resolve internally delayed promotions and conflicts between functional categories. This research report investigated and compared aspects of personnel structure, including the organization of offices and promotions of court members other than judges in major countries, while discussing the class and functional category structure of general public officials in court. By grasping the organization of offices of court members other than judges in the United States, Japan, Germany, and France and the specific duties of those in charge in the courts, factors applicable to the organization of general public officials in courts in Korea could be derived. This research has come to identify that we need to improve and standardize the duties of general court officials in more detail in the job-oriented position classification through studying the systems of the United States, whereas Japan, Germany and France are pursuing the openness of the personnel system through the diversification of the promotion system and the possibility of job changes. however, there would be some limitations in comparing and reviewing with uniform standards, since there might be aspects that are different from the personnel structure of Korean court officials depending on the courts organization and the status of the court members of each country. Furthermore, this report has analyzed the duties of each class by using the legal basis for the duties of general public officials in court and the actual division thereof to identify the characteristics of such duties. Based on the job characteristics of the court officials, the lack of rationality and resilience of the class system, exposure of problems in performance management and promotion, and the insufficient class and functional category structure in the information age were found to be major problems of the class and functional category structure of general public officials in court. In relation to the reorganization of the class structure of general public officials in the court, this research report proposes a few plans such as a plan for reducing the nine-level class to four levels, a plan for expanding the middle level, and a plan for reducing the nine-level class system to an eight-level class system, each as a measure of expanding and reducing the nine-level class system. The report further reviews a plan to increase the number of higher classes that has the greatest ripple effect in relation to the promotion of general public officials in the court as an outcome of the reorganization of the class structure, thereby it suggests some proposals to expand the work of judicial assistant officials and further to increase the number of senior judicial assistant officials, measures for the mediators to be assigned as general court officials, and plans to legalize of the court investigation officer system and ways to raise the class. Moreover, it also examines the introduction of a senior executive service system of the administration to expand the flexibility of senior civil service personnel management, which is closely related to the nine-level class structure, and suggests a plan to expand the open positions to replace the senior executive service system and increase the efficiency of personnel management through the revision of the Court Organization Act. Regarding the functional category structure of general public officials in court, this report deals with discussions on the functional category integration of court affairs and registration affairs and several issues of personnel management regarding the minor functional category. As the issue of the consolidation of the functional categories for court affairs and registration affairs has been discussed within the court for a long time, this research has been conducted through a survey questionnaires of court and the data that have been studied so far. From the results of this research, it has confirmed that the necessity of reinforcing qualitative professionalism in the registration affairs and the integration of court organizational culture were two of the biggest problems that emerged. Subsequently, as concrete solutions, measures such as two-functional categories integration, the maintenance of functional subcategory in addition to the two-functional categories integration, the use of a job change system, the expansion of the scope of two-functional categories work, and the improvement of the position management method after two-functional categories integration has been brought as viable proposals. After analyzing the merits and demerits of the various plans proposed, a plan to use a job change system was suggested as an optimal method to solve the problems caused by the functional subcategory separation while maintaining the functional subcategory of registration affairs. Lastly, a study on the minor functional category was reviewed by focusing on the functional category having a problem in terms of personnel management among various minor functional categories. Specifically, measures to expand the scope of duties of the functional category for management, the discussion regarding integration of the functional categories for armament and environment, the operational problem of the functional category for emergency preparedness and the functional category for court security management, high class integration of the functional category for technical affairs, and the problem of the salary system of a few specific functional categories were examined. Finally, it is hoped that this research report will serve as an momentum for court members to express their opinions on the class and functional category structure of general public officials in the court. Additionally, it is also hoped that the opinions of members with various interests will be collected, leading to a reorganization of the class and functional category structure that the court members agree with. In the end, it is sincerely wished that the class and functional category structure of public officials in the court will contribute to the realization of fair and faithful court work, ultimately being conducive to public trust in the judicial service as a whole.

헤어기업 관리자 인사평가제도 구축에 관한 연구

김수연(Kim Su Yean),정연자(ung Yeon Ja) 한국인체미용예술학회 2017 한국인체미용예술학회지 Vol.18 No.3

The hairdressing industry is a sector in which dependence on employees is very high. To generate business performance, therefore, the systematic management of such human resources has become more important. In fact, human resource management planning via fair and rational personnel evaluation has been essential. However, it’s still very hard to find a personnel evaluation system-related study in cosmetology. There are few studies covering a personnel evaluation system performed among beauty salon supervisors who appear to have a significant effect on an organization in a modern trend where beauty salons have become larger, and franchise chains are more common. Therefore, this study attempted to provide basic data that are needed to introduce a personnel evaluation system to help beauty salons improve their business performances. For this, a survey was conducted among a total of 108 supervisors from J HAIR in 2016, and the results were collected and analyzed. After applying them to the personnel evaluation system, the results were analyzed, and their components and influence were investigated. The study results found the following: The questionnaire consisted of 27 questions (3 items x 9 behavioral indicators from 5 factors). They were quantified and graphed in 3 different types, and feedback was provided. Based on the results, strategic personnel management was implemented. Hence, a total of 36 workers were promoted during the first half of the year. The personnel evaluation of the supervisors from J HAIR revealed a multi-dimensional rating approach. It is likely that the assessees’ reliability and acceptability would increase during personnel management. This study is meaningful in that the study results would be available as basic data in planning a personnel evaluation system for human resource management. It also implies a need for performing empirical studies for the successful establishment of a personnel evaluation system for supervisors.

고등교육 기관의 IR기반 성과관리체제 운영 현황과 과제

이길재(Lee,Gil Jae),유호준(Ryu,Ho Jun),박태양(Park,Tae Yang) 교육종합연구원 2024 교육종합연구 Vol.22 No.3

본 연구는 대학 성과관리의 필요성이 증가함에 따라, IR 기반 성과관리체제의 구축이 요구되는 상황에서 국내 대학의 성과관리체제 현황을 면밀히 분석하고, 한국 고등교육의 여건을 고려한 성과관리체제 구축 전략 및 향후 발전 방안을 제시하고자 하였다. 이를 위해 문헌분석 및 국내 대학의 성과관리 전담조직(IR조직) 현황 조사를 진행하였다. 분석결과 우리나라 대학의 73.9%가 성과관리 전담조직을 구축·운영하고 있으며, 직제편성 및 조직형태는 매우 다양하게 나타났다. 성과관리 전담조직의 주요 업무로는 대학의 중장기 발전계획 이행점검, 정규교육과정 및 비교과프로그램 질관리와 효과성 분석, 정책 연구 수행 등이 포함되었다. 성과관리 전담조직 인력구성으로는 석사급 연구원 비중이 가장 높았으며, 대부분 비정규직으로 채용하여 전문인력 확보 및 지속적인 인력 운용에 어려움이 있는 것으로 확인되었다. 종합적으로, 대학 현장에서는 성과관리를 위해 조직, 인력, 인프라에 대한 요소를 핵심 요소로서 인식하나, 대학 차원에서 IR기반 성과관리체제를 구축하고 운영하는 것은 아직 제한적이다. 따라서 이를 위해 정부의 재정지원, 성과관리 인력 양성 체제 등 기반 마련이 필요하다. 국내 대학의 IR기반 성과관리체제 구축을 위한 주요 쟁점으로는 첫째, 성과관리 조직, 인력구성, 역할 등에 관한 법적기반 구축, 둘째, 성과관리위원회, 데이터거버넌스위원회 등 대학 성과관리 거버넌스 수립, 셋째, 성과관리 DB·정보시스템 등 물적 인프라 지원 및 확충, 넷째, 성과관리 전담인력 확보 및 양성체제 구축 등을 제시하였다. This study aimed to propose strategies for establishing a performance management system for higher education in Korea and suggest future development plans for domestic universities' performance management systems. This is in response to the increased necessity for performance management in universities and the demand for an IR-based (Institutional Research) performance management system. To this end, a literature review and a survey of the current status of performance management organizations in domestic universities were conducted. The analysis revealed that 73.9% of Korean universities have established dedicated performance management organizations. The organizational structures and forms were found to be highly diverse. The main tasks of these dedicated organizations include monitoring the implementation of universities' mid- to long-term development plans, managing the quality and effectiveness of regular curricula and extracurricular programs, and conducting policy research. Regarding the composition of personnel in these organizations, it was found that the majority are master's level researchers, and most of the staff are hired on a non-permanent basis. This indicates challenges in securing and maintaining professional staff. In summary, while universities recognize organization, personnel, and infrastructure as key elements for performance management, the establishment and operation of an IR-based performance management system at the university level are very limited. Government financial support and the development of training systems for performance management personnel are needed. The issues identified for establishing an IR-based performance management system in domestic universities include: Establishing a legal foundation for performance management organizations, personnel composition, and roles. Setting up governance structures such as performance management committees and data governance committees. Supporting and expanding physical infrastructure like performance management databases and information systems. Securing dedicated performance management personnel and developing training systems for them.

기업사회적책임 우수한 기업의 내부회계관리제도 담당인력이 감사시간에 미치는 영향

김동영(Kim, Dong-Young) 한국경영학회 2018 한국경영학회 통합학술발표논문집 Vol.2018 No.8

본 연구의 목적은 기업사회적책임이 우수한 기업을 대상으로 내부회계관리제도 담당인력특성을 1) 담당인력의 평균경력월수, 2) 내부회계담당인력 수, 3) 담당인력의 공인회계사 보유수 세 가지 특성으로 나누고 각 특성과 감사시간(AT)간에 관련성이 있는지 또한 기업사회적책임 내부회계관리제도 담당인력특성에 따라 감사시간과 어떤 영향을 미치는 지를 검증하는 것이다. 첫째, 본 연구의 실증분석 결과를 요약하면 다음과 같다. 내부회계관리제도 담당인력과 감사시간의 상관관계분석결과는 관심변수인 ① 내부회계 담당인력경력월수, ② 내부회계 담당인력 수, ③ 공인회계사 보유수는 모두 음(-)의 유의한 상관관계를 보였다. 회귀분석연구결과 [가설1]을 살펴보면, 내부회계담당인력 경력월수의 회귀계수는 1%수준에서 유의한 (-)의 값으로 나타났다. 그러므로 내부회계 담당인력 경력월수가 많을수록 감사시간은 줄어든다는 결과이다. [가설2]을 살펴보면, 내부회계 담당인력 수의 회귀계수는 1%수준에서 유의한 (-)의 값으로 나타났다. 그러므로 내부회계 담당인력 수가 많을수록 감사시간이 줄어든다는 결과이다. [가설3]을 살펴보면, 내부회계 담당인력 공인회계사 보유수의 회귀계수는 통계적으로 유의하지 않게 나타났다. 그러므로 내부회계 담당인력 중 공인회계사 보유수가 많을수록 감사시간과는 미미한 영향을 미친다는 결과이다. 둘째, 추가분석인 경우, 기업사회적책임지수가 높은 상위 20%기업집단 회귀분석연구결과 ① 내부회계담당인력 경력월수의 회귀계수는 1%수준에서 유의한 (-)의 값으로 나타났다. 그러므로 내부회계 담당인력 경력월수가 많을수록 감사시간은 줄어든다는 결과이다. ② 내부회계 담당인력 수의 회귀계수는 1%수준에서 유의한 (-)의 값으로 나타났다. 그러므로 내부회계 담당인력 수가 많을수록 감사시간은 줄어든다는 결과이다. ③ 내부회계 담당인력 공인회계사 보유수의 회귀계수는 통계적으로 유의하지 않게 나타났다. 그러므로 내부회계 담당인력 중 공인회계사 보유수가 많을수록 감사시간과는 미미한 영향을 미친다는 결과이다. 추가분석도 본 연구와 같은 결과를 나타내고 있다. 본 연구결과를 종합해보면 경제정의연구소(KEJI)에서 공시하는 기업사회적 책임이 우수한 기업들은 내부회계관리제도 도입취지를 잘 살펴 운영하고 있다고 본다. 기업회계정책상 내부회계관리제도의 각 부서에 회계담당경력자, 공인회계사 등 회계실력 있는 인력을 충분히 확보하면 내부회계관리제도가 좋은 성과를 거둘 수 있다는 점이 추정된다. The purpose of this study is to investigate the characteristics of internal accounting management system personnel in companies with excellent corporate social responsibility, 1) the average number of years of work experience, 2) the number of internal accounting personnel, and 3) And to verify whether they are related to each characteristic and audit time (AT) and how it affects the audit time according to the characteristics of the personnel in charge of internal accounting management system of corporate social responsibility. First, the empirical results of this study are summarized as follows. The results of the correlation analysis of the internal accounting management system personnel and audit time show that there is a significant correlation between the variables of interest (①), ② the number of internal accounting personnel, ③ the number of certified public accountants I looked. In regression analysis [Hypothesis 1], the regression coefficient of the number of manpower experience in internal accounting work was a significant (-) value at 1% level. Therefore, as the number of internal accounting manpower experience months increases, the audit time decreases. If we look at [Hypothesis 2], the regression coefficient of the number of internal accounting personnel showed a significant (-) value at 1% level. Therefore, the larger the number of internal accounting staff, the lower the audit time. [Hypothesis 3] The regression coefficients of the number of CPAs held by internal accounting personnel were not statistically significant. Therefore, as the number of certified public accountants among the internal accounting personnel increases, it has a negligible effect on audit time. Second, in the case of additional analysis, the top 20% corporate group regression analysis results with high corporate social responsibility index (1) The regression coefficient of the number of internal accounting manpower experience was a significant (-) value at 1% level. Therefore, as the number of internal accounting manpower experience months increases, the audit time decreases. (2) The regression coefficient of the number of internal accounting personnel showed a significant (-) value at the 1% level. Therefore, the larger the number of internal accounting staff, the lower the audit time. (3) The regression coefficient of the number of CPAs held by internal accounting personnel is not statistically significant. Therefore, as the number of certified public accountants among the internal accounting personnel increases, it has a negligible effect on audit time. Additional analysis shows the same result as this study. The results of this study suggest that companies with excellent corporate social responsibility (KEJI) disclose their intention to introduce the internal accounting management system. It is presumed that the internal accounting management system can achieve good results if it has enough personnel with accounting ability such as experienced accountants and CPAs in each department of the internal accounting management system.

내부회계관리제도 인적자원특성이 감사시간과 감사보수에 미치는 영향

김동영(Kim, Dong-Young) 글로벌경영학회 2017 글로벌경영학회 학술대회 발표논문집 Vol.2017 No.2

감사인은 재무제표감사를 할 때 기업의 내부회계관리제도에 대한 통제위험을 평가한다. 통제위 험의 평가는 내부통제시스템의 인적자원이 주요한 요소가 된다. 내부통제시스템의 인적자원이 우수하면 통제위험이 낮아지므로 감사시간이 짧아지고 감사보수도 낮아진다. 본 연구의 목적은 회계정보의 신뢰성 차원에서 내부회계담당인력의 특성에 따라 감사시간과 감사보수에 어떠한 영향을 미치는지 검증하는 것이다. 본 연구의 방법은 내부관리회계제도와 감사시간 및 감사보수에 대한 이론적 문헌연구와 실증적 연구를 하는 것이다. 문헌연구는 선행연구를 살펴보고, 실증연구는 통계처리방법을 활용하여 기초 통계량, 상관관계분석, 회귀분석을 실시한다. 본 연구에서는 증권거래소에 상장된 기업 중 2011-2015년 5년간 전자공시시스템에 공시된 내부 회계담당인력의 경력월수, 내부회계담당인력 수, 내부회계담당인력중 공인회계사 보유수를 입수할 수 있는 기업을 표본기업으로 포함하였다. 본 연구의 실증분석 결과를 요약하면 다음과 같다. 첫째, 감사시간인 경우, 상관관계분석결과는 관심변수인 ① 내부회계 담당인력경력월수, ② 내부회계 담당인력 수, ③ 공인회계사 보유수는 모두 음(-)의 유의한 상관관계를 보였다. 회귀분석연구결과 [가설1-1]을 살펴보면, 내부회계담당인력 경력월수의 회귀계수는 통계적으로 유의하지 않게 나타났다. 그러므로 내부회계 담당인력 경력월 수가 많을수록 감사시간과는 미미한 영향을 미친다는 결과이다. [가설1-2]을 살펴보면, 내부회계 담당인력 수의 회귀계수는 5%수준에서 유의한 (-)의 값으로 나타났다. 그러므로 내부회계 담당인력 수가 많을수록 감사시간은 줄어든다는 결과이다. [가설1-3]을 살펴보면, 내부회계 담당인력 공인회계사 보유수의 회귀계수는 1%수준에서 유의한 (-)의 값으로 나타났다. 그러므로 내부회계 담당인력 중 공인회계사 보유수가 많을수록 감사시간은 줄어든다는 결과이다. 둘째, 감사보수인 경우, 상관관계분석결과는 관심변수인 ① 내부회계 담당인력경력월수, ② 내부 회계 담당인력 수, ③ 공인회계사 보유 수는 모두 음(-)의 유의한 상관관계를 보였다. 회귀분석연 구결과 [가설2-1]을 살펴보면, 내부회계담당인력 경력월수의 회귀계수는 통계적으로 유의하지 않게 나타났다. 그러므로 내부회계 담당인력 경력월수가 많을수록 감사보수와는 미미한 영향을 미친다는 결과이다. [가설2-2]을 살펴보면, 내부회계 담당인력 수의 회귀계수는 1%수준에서 유의한 (-)의 값으로 나타났다. 그러므로 내부회계 담당인력 수가 많을수록 감사보수는 줄어든다는 결과 이다. [가설2-3]을 살펴보면, 내부회계 담당인력 공인회계사 보유수의 회귀계수는 1%수준에서 유의한 (-)의 값으로 나타났다. 그러므로 내부회계 담당인력 중 공인회계사 보유수가 많을수록 감사 보수는 줄어든다는 결과이다. 본 연구결과는 우리나라 기업들은 내부회계관리제도 도입취지를 잘 살펴 운영하고 있다고 본다. 기업회계정책상 내부회계관리제도의 각 부서에 회계담당경력자, 공인회계사 등 실력 있는 인력을 충분히 확보하면 내부회계관리제도가 좋은 성과를 거둘 수 있다는 점이 추정된다. If the human resources of the internal control system are excellent, the control risk is lowered, which shortens the audit time and reduces the audit fees. The purpose of this study is to investigate the effect of the characteristics of internal accounting personnel on audit time and audit fees in terms of credibility of accounting information. [Hypothesis 1-1] The longer the average number of months of work experience in internal accounting management, the greater the negative effect of audit time. [Hypothesis 1-2] As the number of internal accounting management personnel increases, the audit time will have a significant negative impact. [Hypothesis 1-3] Audit time will have a significant negative impact on the number of CPA holders in internal accounting management. [Hypothesis 2-1] The longer the average number of months of work experience in internal accounting management, the greater the negative effect of audit fees. [Hypothesis 2-2] The higher the number of internal accounting personnel, the more significant the negative effect of audit fees. [Hypothesis 2-3] The greater the number of CPAs in the internal accounting management system, the more significant the audit fees will have a negative impact. The results of the empirical analysis of the research are as follows. In the case of audit time, The results of the correlation analysis show that, there is a significant correlation between the negative variables ① the number of average month of work experience, ② the number of internal accounting personnel, ③ the number of CPA holders, It looked. Regression analysis shows that the regression coefficients of the number of months of experience in internal accounting in the [Hypothesis 1] are not statistically significant. [Hypothesis 1-2] The regression coefficient of the number of internal accounting personnel showed a significant (-) value at the level of 5%. [Hypothesis 1-3] The regression coefficient of the number of CPAs held by internal accounting personnel showed a significant (-) value at 1% level. In the case of audit fees, The results of the correlation analysis show that the correlation coefficient between audit fees and ① the number of average month of work experience, ② the number of internal accounting personnel, and ③ the number of certified public accountants are significant negative (-). It looked. Regression analysis shows that the regression coefficient of the number of months of experience in internal accounting management is not statistically significant [Hypothesis 2-1]. [Hypothesis 2-2] The regression coefficient of the number of internal accounting personnel showed a significant (-) value at 1% level. [Hypothesis 2-3] The regression coefficient of the number of CPAs held by internal accounting personnel showed a significant (-) value at 1% level. The results of this study show that Korean companies are well aware of the intention of introducing the internal accounting management system. It is presumed that the internal accounting management system can achieve good results if it has enough qualified personnel such as experienced accountants and CPAs.

논문(論文) : 사학교원의 법적 지위 및 인사관리에 관한 법적 고찰

서정화 ( Chung Wha Suh ),김병찬,권순환,황준성,조옥경 대한교육법학회 2008 敎育 法學 硏究 Vol.20 No.2

이 연구는 우리나라 사학교원의 법적 지위를 올바로 정립시킴으로써 궁극적으로는 사학교육의 특수성 및 사학에서 교육받는 학생들의 교육기본권 보장에 기여함을 목적으로 하였다. 이 연구의 목적을 달성하기 위해 중등 사학교원의 법적 지위 및 이에 근거한 인사관리제도의 현황 및 문제점을 분석한 후 이에 대한 개선방향을 도출하였다. 연구결과, 사학교원은 그 신분의 차이에도 불구하고 지나치게 국공립교원의 법적 지위를 그대로 따르고 있으며, 인사관리제도에 있어서도 뚜렷한 독자성을 찾기 쉽지 않음을 발견하였다. 이 연구에서는 이러한 문제점의 근본적인 원인을 전체 교육관례 법률체제에 있어서 교원지위에 관한 단일법전이 존재하지 않은 것과 사학교원의 신분에 대한 법률적 규정이 불비상태에 있음에서 찾았다. 그리고 문제점을 해결하기 위하여 국·공·사립학교 교원의 법적 지위 형식의 본질적 차이를 수용하는 사학교원의 신분 규정을 포함하는 단일 법률의 제정 및 관계 법령 체제 개편이 필요함 등을 제시하였다. The purpose of this study is to investigate the present situations and problems of the Korean private school teachers` legal status and the personnel management system of private school. And actually this study is intended to draw the improvements of their serving condition, as to contribute to guarantee the distinctiveness of private school and students` educational fundamental human rights, on the basis of setting properly up the Korean private school teachers` legal status. The results of this study indicate that the Korean private school teachers` legal status is similar to public school teachers` in spite of different identity and personnel management system. So autonomy of the personnel management in the private school is nominal. In this study, the basic causes of problems that autonomy of private school is nominal, and deduced as follows. first, a right standpoint of the personnel management system in the private school is absent from national policy scale. Second, a defect of legislation on private school teachers` legal status such as application to `the Rules for the Public Educational Personnel and Staff Act` and `the Government Officials Act` is present. Third, a single law which contains the whole teachers` legal status has not been legislated yet. This study makes a suggestion to set up a right standpoint of the personnel management system of the private school in national policy scale, to legislate a single law which contains the whole teachers` legal status. And This study devises a new personnel management system which can enhance the particularity and the independence of private schools and suggests to legislate them. Even though private schools have the similarity to public schools in a sence of undertaking official role, but they have special value, function, and tradition. In the concrete, this study suggests the following advices for the improvement of the personnel management system of private schools. First, making up the policy to attract competent people to teaching profession and the apprenticeship scheme in the private schools. Second, examining the introduction of apprentice teachers` systems in private schools. Third, making up the flexible rotation of personnel among incorporate educational institutions. Fourth, developing and suppling on-the-job training programs which strengthen quality, excellence and professionalism of private schools` teacher and enhance the particularity and the independence of private schools. Finally, enlarging the opportunity of the employment to a public school teacher or a school inspector.

내부회계관리제도 인적자원이 감사시간과 감사보수에 미치는 영향

김동영 한국상업교육학회 2017 상업교육연구 Vol.31 No.5

If the human resources of the internal control system are excellent, the control risk is lowered, which shortens the audit time and reduces the audit fees. The purpose of this study is to investigate the effect of the characteristics of internal accounting personnel on audit time and audit fees in terms of credibility of accounting information. [Hypothesis 1-1] The longer the average number of months of work experience in internal accounting management, the greater the negative effect of audit time. [Hypothesis 1-2] As the number of internal accounting management personnel increases, the audit time will have a significant negative impact. [Hypothesis 1-3] Audit time will have a significant negative impact on the number of CPA holders in internal accounting management. [Hypothesis 2-1] The longer the average number of months of work experience in internal accounting management, the greater the negative effect of audit fees. [Hypothesis 2-2] The higher the number of internal accounting personnel, the more significant the negative effect of audit fees. [Hypothesis 2-3] The greater the number of CPAs in the internal accounting management system, the more significant the audit fees will have a negative impact. The results of the empirical analysis of the research are as follows. In the case of audit time, The results of the correlation analysis show that, there is a significant correlation between the negative variables ① the number of average month of work experience, ② the number of internal accounting personnel, ③ the number of CPA holders, It looked. Regression analysis shows that the regression coefficients of the number of months of experience in internal accounting in the [Hypothesis 1] are not statistically significant. [Hypothesis 1-2] The regression coefficient of the number of internal accounting personnel showed a significant (-) value at the level of 5%. [Hypothesis 1-3] The regression coefficient of the number of CPAs held by internal accounting personnel showed a significant (-) value at 1% level. In the case of audit fees, The results of the correlation analysis show that the correlation coefficient between audit fees and ① the number of average month of work experience, ② the number of internal accounting personnel, and ③ the number of certified public accountants are significant negative (-). It looked. Regression analysis shows that the regression coefficient of the number of months of experience in internal accounting management is not statistically significant [Hypothesis 2-1]. [Hypothesis 2-2] The regression coefficient of the number of internal accounting personnel showed a significant (-) value at 1% level. [Hypothesis 2-3] The regression coefficient of the number of CPAs held by internal accounting personnel showed a significant (-) value at 1% level. The results of this study show that Korean companies are well aware of the intention of introducing the internal accounting management system. It is presumed that the internal accounting management system can achieve good results if it has enough qualified personnel such as experienced accountants and CPAs.