산학협력단 인력 구성이 회계오류에 미치는 영향

Abstract

The purpose of this study is to analyze the impact of the composition of the Industry-Academia Cooperation Foundation(ICF) workforce on accounting errors and suggest a plan for managing the workforce of ICF. This study analyzed the impact of the operation type and work experience of ICF personnel on accounting errors. Specifically, by using data on accounting errors(amount and number of cases) of ICF that were inspected from 2017 to 2021, the operation type of ICF(duty in charge and employer) and each affiliation(university affiliation and ICF employees) were analyzed. The impact of workforce composition classified by work experience on accounting errors was analyzed. As a result of the study, no differences in accounting errors could be found according to the tasks in charge among the operation types of ICF. However, as for accounting errors caused by the employer itself, it was found that relatively more accounting errors occurred in the case of university-affiliated employees than in the case of university-affiliated employees due to factors such as job rotation. As for the impact on accounting errors according to the work experience of each affiliation, it can be seen that the quality of financial reporting is improved as the number of accounting errors is lower among the ICF own employees with less than 4 years of experience. However, it appears that differences in accounting errors cannot be detected when working experience at an ICF exceeds 4 years, suggesting the need for continuous education and training. Lastly, the size of ICF was found to reduce accounting errors, similar to commercial enterprises. On the other hand, the higher the debt ratio, the more accounting errors there were. The contribution of this study is to demonstrate the impact of the manpower composition of ICF on the occurrence of accounting errors by using public data, and to suggest a plan for manpower management of ICF. In addition, it was found that there was a significant difference in the occurrence of accounting errors by size of ICF, suggesting to the supervisory authorities that a policy alternative to increase the accounting transparency of small and medium-sized ICF is needed.