Factors affecting the performance of internal control task team in high-tech firms

Jengchung Victor Chen (), I-Han Lu (), David C. Yen () and Andree E. Widjaja ()
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Jengchung Victor Chen: National Cheng Kung University
I-Han Lu: National Cheng Kung University
David C. Yen: SUNY College at Oneonta
Andree E. Widjaja: National Cheng Kung University

Information Systems Frontiers, 2017, vol. 19, issue 4, No 8, 787-802

Abstract: Abstract The rise of global trade and economic development is not only apparently grown in terms of volume but with value as well. Such spurt has evoked the risk management that is associated with export business, and can allow high-tech items fall into the hands of foreign military programs or terrorist organizations. The internal control compliance for export has set the in-house procedures for firms to adopt, facilitate, and abide with defined national export control requirements. This is crucial for firms to prevent potential violations on export rules and regulations. Introducing internal control program for export compliance can mitigate terrorist activities. This present study has taken Taiwan on board to determine the acquaintance of export risk and the implementation of internal control program through a team effort. Hence, the purpose of this study is to investigate the factors affecting the performance of internal control task team within a firm. The findings show that team-based incentives have a positive impact on team cohesion while knowledge sharing and knowledge integration have a significant impact on team performance. Furthermore, it is found that higher social-related risks and technical-related risks may increase team management risk, and the reduction in team management risk is beneficial to improve team performance.

Keywords: Risk management; Team cohesion; Knowledge sharing; Export control compliance; Team performance; Internal control (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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DOI: 10.1007/s10796-015-9621-y

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