대내외적 감사장치와 비대칭적 원가행태

Inside and Outside Auditing System, and Asymmetric Cost Behavior

초록

This study examined the determinants of distributor stress and organizational effectiveness in a global distribution industry. This study suggested distributors' role factors and mindfulness as the key determinants of their stress and organizational effectiveness. Employees' role factors were classified into three factors: role ambiguity, role conflict, and role overload. Organizational effectiveness was classified into three factors: job satisfaction, organizational commitment, and turnover intention. Data were collected from 202 distributors in a global distribution industry. Results indicated that role conflict and role overload were significantly, positively related to distributors' stress, and that role ambiguity and mindfulness were negatively related to their stress. Results also indicated that role ambiguity was negatively related to job satisfaction and organizational commitment, and that role conflict and role overload were positively related to turnover intention. Finally, role overload was positively related to job satisfaction and organizational commitment and mindfulness was positively related to job satisfaction.

키워드

asymmetric cost behavior; audit committee; audit; agency cost; agency problem; 비대칭적 원가행태; 감사위원회; 감사제도; 대리인비용; 대리인문제
제목
대내외적 감사장치와 비대칭적 원가행태
제목 (타언어)
Inside and Outside Auditing System, and Asymmetric Cost Behavior
저자
양대천; 정준희
발행일
2012
저널명
산업경제연구
권
25
호
6
페이지
3643 ~ 3671