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

Author

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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
    Pelita Harapan University)

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.

Suggested Citation

  • Jengchung Victor Chen & I-Han Lu & David C. Yen & Andree E. Widjaja, 2017. "Factors affecting the performance of internal control task team in high-tech firms," Information Systems Frontiers, Springer, vol. 19(4), pages 787-802, August.
    • Handle: RePEc:spr:infosf:v:19:y:2017:i:4:d:10.1007_s10796-015-9621-y
    DOI: 10.1007/s10796-015-9621-y
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