Analysis of The Relation Between The Material Weakness of Internal Accounting Control System and Firm's Characteristics Variables, Validation Comparison of Testing Models

The main objective of this study was to identify the factors that can maximize the effect of preventing technology leakage by government support. Therefore we used the 2013 small business technology protection capabilities and level of research which is conducted by the Small and Medium Business Administration, and have analyzed the presence of small business technological assets leakage protection eand skills. Multiple logistic regression analysis was performed to identify 1,518 small companies (43 big companies are excluded) which are divided into 155 technological assets leaked small business and non-leaked 1363 small business. The most important factors associated with technology leakage were entrant control system, security audit, employee absence of security activities and important data protection measures. This result shows that if the government can support more for these details, technological asset leakage prevention effect is expected to be maximized.

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Small Business Technological Assets Protection Factors Analysis Using Logistic Regression Analysis

Hong

Park

Kim

et al. 2015

The Journal of Society for e-Business Studies

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Analysis of The Relation Between The Material Weakness of Internal Accounting Control System and Firm's Characteristics Variables, Validation Comparison of Testing Models

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Small Business Technological Assets Protection Factors Analysis Using Logistic Regression Analysis

Small Business Technological Assets Protection Factors Analysis Using Logistic Regression Analysis

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