Nothing Special   »   [go: up one dir, main page]
Skip to main content

Advertisement

Springer Nature Link
Log in

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

  • Published:
Information Systems Frontiers Aims and scope Submit manuscript

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.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Subscribe and save

Springer+ Basic
$34.99 /Month
  • Get 10 units per month
  • Download Article/Chapter or eBook
  • 1 Unit = 1 Article or 1 Chapter
  • Cancel anytime
Subscribe now

Buy Now

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Fig. 1
Fig. 2

Similar content being viewed by others

References

  • AHK-Taiwan (2013). Industrial landscape in Taiwan. http://www.taiwan.ahk.de/country-info/industries/. Accessed 10 December 2015.

  • Ahuja, M. K., Galletta, D. F., & Carley, K. M. (2003). Individual centrality and performance in virtual R&D groups: an empirical study. Management Science, 49(1), 21–38.

    Article  Google Scholar 

  • Alavi, M., & Tiwana, A. (2002). Knowledge integration in virtual teams: the potential role of KMS. Journal of the American Society for Information Science and Technology, 53(12), 1029–1037.

    Article  Google Scholar 

  • Amoako-Gyampah, K. (2007). Perceived usefulness, user involvement and behavioral intention: an empirical study of ERP implementation. Computers in Human Behavior, 23(3), 1232–1248.

    Article  Google Scholar 

  • Argote, L., McEvily, B., & Reagans, R. (2003). Introduction to the special issue on managing knowledge in organizations: creating, retaining, and transferring knowledge. Management Science, 49(4), 5–8.

    Google Scholar 

  • Ayoko, O. B., & Callan, V. J. (2010). Teams’ reactions to conflict and teams’ task and social outcomes: the moderating role of transformational and emotional leadership. European Management Journal, 28(3), 220–235.

    Article  Google Scholar 

  • Barki, H., Rivard, S., & Talbot, J. (1993). Toward an assessment of software development risk. Journal of Management Information Systems, 10(2), 203–225.

    Article  Google Scholar 

  • Barrick, M. R., Stewart, G. L., Neubert, M. J., & Mount, M. K. (1998). Relating member ability and personality to work-team processes and team effectiveness. Journal of Applied Psychology, 83(3), 377.

    Article  Google Scholar 

  • Bennet, B. T. (2007). Understanding, assessing, and responding to terrorism: Protecting critical infrastructure and personnel. Hoboken: Wiley.

    Book  Google Scholar 

  • Bishop, J. W., Scott, K. D., & Burroughs, S. M. (2000). Support, commitment, and employee outcomes in a team environment. Journal of Management, 26(6), 1113–1132.

    Article  Google Scholar 

  • Bock, G. W., Zmud, R. W., Kim, Y. G., & Lee, J. N. (2005). Behavioral intention formation in knowledge sharing: examining the roles of extrinsic motivators, social-psychological forces, and organizational climate. MIS Quarterly, 29(1), 87–112.

    Google Scholar 

  • Bollen, K. A., & Hoyle, R. H. (1990). Perceived cohesion: a conceptual and empirical examination. Social Forces, 69(2), 479–504.

    Article  Google Scholar 

  • Bostrom, R. P., & Heinen, J. S. (1977). MIS problems and failures: a socio-technical perspective. Part I: the Causes. MIS Quarterly, 1(3), 17–32.

    Article  Google Scholar 

  • Briggs, R. O., & Nunamaker, J. F. (2013). Special issue: multiple dimensions of value in information systems. Journal of Management Information Systems, 29(4), 97–102.

    Article  Google Scholar 

  • Burke, D. D., Nixon, M. A., Wilson, L. E., & Higgins, S. (2009). Export controls and their effect on business operations. The Entrepreneurial Executive, 14, 1–24.

    Google Scholar 

  • Census (2006). U.S. trade in advanced technology products-information & communications. www.census.gov/foreign-trade/statistics/product/atp/2006/09/atpctry/atpg04.html. Accessed 10 December 2015.

  • Chai, S., Das, S., & Rao, H. R. (2011). Factors affecting bloggers’ knowledge sharing: an investigation across gender. Journal of Management Information Systems, 28(3), 309–342.

    Article  Google Scholar 

  • Chase, M. S., Pollpeter, K. L., & Mulvenon, J. C. (2004). Shanghaied? The economic and political implications of the flow of information technology and investment accross the Taiwan Strait. RAND Corporation Technical Report no. 133, July 2004, p. 64.

  • Cheong, M., & Lee, V. C. S. (2011). A microblogging-based approach to terrorism informatics: exploration and chronicling civilian sentiment and response to terrorism events via Twitter. Information Systems Frontiers, 13, 45–59.

    Article  Google Scholar 

  • Chin, W. W., & Newsted, P. R. (1999). Structural equation modeling analysis with small samples using partial least squares. In R. Holye (Ed.), Statistical strategies for small sample research (pp. 307–341). Beverly Hills: Sage Publications.

    Google Scholar 

  • Chin, W. W., Marcolin, B., & Newsted, P. (2003). A partial least squares latent variable modelling approach for measuring interaction effects: results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information Systems Research, 14(2), 189–217.

    Article  Google Scholar 

  • Chinapost (2004). Firm under probe for selling sensitive technology. http://www.chinapost.com.tw/news/2004/06/06/49491/Firm-under.htm. Accessed 10 December 2015.

  • Chow, C. W. (1982). The demand for external auditing: size, debt and ownership influences. Accounting Review, 57(2), 272–291.

    Google Scholar 

  • Chynoweth, A. G., Nesterikhin, Y. E., Pyatnitsky, L. N., & Sobolev, A. (1994). An assesment of the controllability of dual-use technologies: Optoelectronic devices. http://www.nap.edu/read/2270/chapter/6#75. Accessed 10 December 2015.

  • Clay, W. (2003). Computer attack and cyber terrorism: vulnerabilities and policy issues for congress. http://fas.org/irp/crs/RL32114.pdf.

  • Coase, R. (1937). The theory of the firm. Economica, 4(16), 386–405.

    Article  Google Scholar 

  • Cohen, S. G., & Bailey, D. E. (1997). What makes teams work: group effectiveness research from the shop floor to the executive suite. Journal of Management, 23(3), 239–290.

    Article  Google Scholar 

  • Cooper, D. R., & Schindler, P. S. (2001). Business research methods. New York: McGraw-Hill.

    Google Scholar 

  • Cooper, D. R., & Schindler, P. S. (2003). Business research methods. New York: McGraw-Hill.

    Google Scholar 

  • Defense-Aerospace (2015). Russian air task force uses KAB-1500 L guided bombs to attack terrorist facilities in Syria http://www.defense-aerospace.com/articles-view/release/3/168346/russia-details-weapons-used-in-syria-airstrikes.html. Accessed 10 December 2015.

  • Delios, A., & Beamish, P. (2000). Ownership strategy of Japanese firms: transactional, institutional and experience influences. Strategic Management Journal, 20(10), 915–930.

    Article  Google Scholar 

  • Dong, S., Johar, M. S., & Kumar, R. L. (2011). A benchmarking model for management of knowledge-intensive service delivery networks. Journal of Management Information Systems, 28(3), 127–160.

    Article  Google Scholar 

  • Elkins, A. C., Dunbar, N. E., Adame, B., & Nunamaker, J. F. (2013). Are users threatened by credibility assessment systems? Journal of Management Information Systems, 29(4), 249–262.

    Article  Google Scholar 

  • Ewusi-Mensah, K., & Przasnyski, Z. H. (1991). On information systems project abandonment: an exploratory study of organizational practices. MIS Quarterly, 15(1), 67–86.

    Article  Google Scholar 

  • Fairman, R., & Yapp, C. (2005). Enforced self-regulation, prescription, and conceptions of compliance within small businesses: the impact of enforcement. Law & Policy, 27(4), 491–519.

    Article  Google Scholar 

  • Fedorowicz, J., & Gogan, J. L. (2010). Reinvention of interorganizational systems: a case analysis of the diffusion of a bio-terror surveillance system. Information Systems Frontiers, 12, 81–95.

    Article  Google Scholar 

  • Festinger, L., Schachter, S., & Back, K. (1950). Social pressures in informal groups: A study of a housing project. New York: Harpers.

    Google Scholar 

  • Figl, K., Mendling, J., & Strembeck, M. (2013). The influence of notational deficiencies on process model comprehension. Journal of the Association for Information Systems, 14(6).

  • Forsyth, D. R. (2006). Group dynamics. Belmont: Wadsworth, Cengage Learning.

    Google Scholar 

  • Foster, B. P., McClain, G., & Shastri, T. (2010). Impact on pre-and post-Sarbanes Oxley users’ perceptions by incorporating the auditor’s fraud detection responsibility into the auditor’s internal control report. Research in Accounting Regulation, 22(2), 107–113.

    Article  Google Scholar 

  • Frank, A. G., Ribeiro, J. L. D., & Echeveste, M. E. (2014). Factors influencing knowledge transfer between NPD teams: a taxonomic analysis based on sociotechnical approach. R&D Management, 45(1), 1–22.

    Article  Google Scholar 

  • Garcia-Alonso, M. C., & Hartley, K. (2000). Export controls, market structure and international coordination. Defence and Peace Economics, 11(3), 481–503.

    Article  Google Scholar 

  • Gemuenden, H. G., & Lechler, T. Success factors of project management: the critical few empirical investigation. In Portland International Conference on Management and Technology, Portland, Oregon, 27-31 Jul 1997 (pp. 375–377).

  • Gill, T. G. (1995). High-tech hidebound: case studies of information technologies that inhibited organizational learning. Accounting, Management and Information Technologies, 5(1), 41–60.

    Article  Google Scholar 

  • Goh, J. C.-L., Pan, S. L., & Zuo, M. (2013). Developing the agile IS development practices in large-scale IT projects: the trust-mediated organizational controls and IT project team capabilities perspectives. Journal of the Association for Information Systems, 14(12).

  • Hakim, A., & Hakim, H. (2010). A practical model on controlling the ERP implementation risks. Information Systems, 35(2), 204–214.

    Article  Google Scholar 

  • Hallward-Driemeier, M., Iarossi, G., & Sokoloff, K. L. (2002). Exports and manufacturing productivity in east asia: a comparative analysis with firm-level data. NBER Working Papers.

  • Han, W.-M., & Huang, S.-J. (2007). An empirical analysis of risk components and performance on software projects. Journal of Systems and Software, 80(1), 42–50. doi:10.1016/j.jss.2006.04.030.

    Article  Google Scholar 

  • Hayne, S. C., Troup, L. J., & McComb, S. A. (2011). “Where’s Farah?”: knowledge siols and information fusion by distributed collaborating teams. Information Systems Frontiers, 13, 89–100.

    Article  Google Scholar 

  • He, J., Butler, B. S., & King, W. R. (2007). Team cognition: development and evolution in software project teams. Journal of Management Information Systems, 24(2), 261–292.

    Article  Google Scholar 

  • Higuera, R. P., Gluch, D. P., Dorofee, A. J., Murphy, R. L., Walker, J. A., & Williams, R. C. (1994). An introduction to team risk management. Pittsburgh: Software Engineering Institute.

    Google Scholar 

  • Hogg, M. A., & Vaughan, G. M. (2005). Social psychology. Landon: Pearson Publishing.

    Google Scholar 

  • Homeland-Security (2004). Potential indicators of terrorist activity infrastructure category: Hydroelectric dams. https://info.publicintelligence.net/DHS-Dams-PI.pdf. Accessed 10 December 2015.

  • Hund, G., & Seward, A. (2008). Broadening industry governance to include nonproliferation. Richland: Pacific Northwest Center for Global Security Publication.

    Book  Google Scholar 

  • Jones, S. A., Beck, M. D., & Gahlaut, S. (2009). Trade controls and international security. In N. E. Busch & D. H. Joyner (Eds.), Combating weapons of mass destruction: The future of international non-proliferation policy (pp. 118–138). Athens: University of GeorgiaPress.

    Google Scholar 

  • Kahai, S. S., & Cooper, R. B. (2003). Exploring the core concepts of media richness theory: the impact of cue multiplicity and feedback immediacy on decision quality. Journal of Management Information Systems, 20(1), 263–299.

    Article  Google Scholar 

  • Kanawattanachai, P., & Yoo, Y. (2008). The impact of knowledge coordination on virtual team performance over time. Management Information Systems Quarterly, 31(4), 783–808.

    Google Scholar 

  • Kaplan, R. S., & Norton, D. P. (2001). The strategy-focused organization: How balanced scorecard companies thrive in the new business environment. Harvard Business Press.

  • Kassenova, T. (2010). Strategic trade controls in Taiwan. The Nonproliferation Review, 17(2), 379–401.

    Article  Google Scholar 

  • Kassenova, T. (2012). Global non-proliferation and the taiwan dilemma. http://carnegieendowment.org/2012/03/22/global-non-proliferation-and-taiwan-dilemma. Accessed 10 December 2015.

  • Kastner, J. (2011). Taiwan opens hi-tech to mainland investor. http://www.atimes.com/atimes/China_Business/MC08Cb01.html. Accessed 10 December 2015.

  • Keil, M., Cule, P. E., Lyytinen, K., & Schmidt, R. C. (1998). A framework for identifying software project risks. Communications of the ACM, 41(11), 76–83.

    Article  Google Scholar 

  • Keith, M., Demirkan, H., & Goul, M. (2013). Service-oriented methodology for systems development. Journal of Management Information Systems, 30(1), 227–260.

    Article  Google Scholar 

  • Knoll, S. W., & Horton, G. (2011). Changing the perspective: using a cognitive model to improve thinkLets for ideation. Journal of Management Information Systems, 28(1), 85–114.

    Article  Google Scholar 

  • Kuczmarski, C. T. (1996). Innovation: Leadership strategies for the competitive edge. Lincolnwood: NTC Business Books.

    Google Scholar 

  • Kunio, M. (2007). Supply chain security: the customs community’s response. World Customs Journal, 1(2), 51–59.

    Google Scholar 

  • Landau, S. B., & Leventhal, G. S. (1976). A simulation study of administrators’ behavior toward employees who receive job offers1. Journal of Applied Social Psychology, 6(4), 291–306.

    Article  Google Scholar 

  • Levi, D. (2014). Group dynamics for teams. Thousand Oaks: Sage Publications, Inc.

    Google Scholar 

  • Li, C., Peters, G. F., Richardson, V. J., & Watson, M. W. (2012). The consequences of information technology control weaknesses on management information systems: the case of Sarbanes-Oxley internal control reports. MIS Quarterly, 36(1), 179–204.

    Google Scholar 

  • Lindow, P. E., & Race, J. D. (2002). Beyond traditional audit techniques. Journal of Accountancy - New York, 194(1), 28–33.

    Google Scholar 

  • Lyytinen, K., Mathiassen, L., & Ropponen, J. (1998). Attention shaping and software risk: a categorical analysis of four classical risk management approaches. Information Systems Research, 9(3), 233–255.

    Article  Google Scholar 

  • Maholtra, A., Gosain, S., & El Sawy, O. (2007). Leveraging standard electronic business interfaces to enable adaptive supply chain partnerships. Information Systems Research, 18(3), 260–279.

    Article  Google Scholar 

  • Maxtech (2015). New market research on the world market for military infrared imaging detectors and systems. http://www.prnewswire.com/news-releases/new-market-research-on-the-world-market-for-military-infrared-imaging-detectors-and-systems-vol-irw-m-2015-edition-by-maxtech-international-inc-300016384.html. Accessed 10 December 2015.

  • Mikuriya, K. (2007). Supply chain security: the customs community’s response. World Customs Journal, 1(2), 51–58.

    Google Scholar 

  • Miller, D. L. (2003). The stages of group development: a retrospective study of dynamic team processes. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l’Administration, 20(2), 121–134.

    Article  Google Scholar 

  • Milne, P. (2007). Motivation, incentives and organisational culture. Journal of Knowledge Management, 11(6), 28–38.

    Article  Google Scholar 

  • MySinchew (2007). Taiwan firm sold DPRK precision equipment. http://www.mysinchew.com/node/3705. Accessed 10 December 2015.

  • Narayanaswamy, R., Grover, V., & Henry, R. M. (2013). The impact of influence tactics in information system development projects: a control-loss perspective. Journal of Management Information Systems, 30(1), 191–226.

    Article  Google Scholar 

  • Nohria, N., Hansen, M. T., & Tierney, T. (1999). What’s your strategy for managing knowledge. Harvard Business Review, 77(2), 106–116.

    Google Scholar 

  • Nonaka, I., & Konno, N. (1998). The concept of “BA”: building a foundation for knowledge creation. California Management Review, 40(3), 40–54.

    Article  Google Scholar 

  • Nunnally, J. C., & Bernstein, I. (1978). Psychometry theory. New York: McGraw Hill Book Company.

    Google Scholar 

  • Ochs, J. R., & Parkinson, K. L. (1997). Fraud knows no boundaries. Business Credit, 99(10), 42–43.

    Google Scholar 

  • Oh, O., Agrawal, M., & Rao, H. R. (2011). Information control and terrorism: tracking the Mumbai terrorist attack through twitter. Information Systems Frontiers, 13, 33–43.

    Article  Google Scholar 

  • Otim, S., Dow, K. E., Grover, V., & Wong, J. A. (2012). The impact of information technology investments on downside risk of the firm: alternative measurement of the business value of it. Journal of Management Information Systems, 29(1), 159–194.

    Article  Google Scholar 

  • ÖZERLİ, B. (2013). Taiwan offers lucrative business opportunities for Turkish investors. http://www.todayszaman.com/interviews_taiwan-offers-lucrative-business-opportunities-for-turkish-investors_325957.html. Accessed 10 December 2015.

  • Patnayakuni, R., & Ruppel, C. P. (2010). A socio-technical approach to improving the systems development process. Information Systems Frontiers, 12, 219–234.

    Article  Google Scholar 

  • Pennock, M. J., & Haimes, Y. Y. (2002). Principles and guidelines for project risk management. Systems Engineering, 5(2), 89–108.

    Article  Google Scholar 

  • Rai, A., Keil, M., Hornyak, R., & Wüllenweber, K. (2012). Hybrid relational-contractual governance for business process outsourcing. Journal of Management Information Systems, 29(2), 213–256.

    Article  Google Scholar 

  • Ransbotham, S., Mitra, S., & Ramsey, J. (2012). Are markets for vulnerabilities effective? MIS Quarterly, 36(1), 43–64.

    Google Scholar 

  • Reus, T. H., & Liu, Y. (2004). Rhyme and reason: emotional capability and the performance of knowledge-intensive work groups. Human Performance, 17(2), 245–266.

    Article  Google Scholar 

  • Schmidt, R., Lyytinen, K., Keil, M., & Cule, P. (2001). Identifying software project risks: an international Delphi study. Journal of Management Information Systems, 17(4), 5–36.

    Article  Google Scholar 

  • Seashore, S. (1954). Group cohesiveness in the individual work group. Ann Arbor: Institute for Social Research.

    Google Scholar 

  • Shuraida, S., & Barki, H. (2013). The influence of analyst communication in IS projects. Journal of the Association for Information Systems, 14(9).

  • Sillitto, H. G. (2006). Military optoelectronics. In J. P. Dakin & R. G. W. Brown (Eds.), Handbook of optoelectronics. Boca Raton: Taylor & Francis.

    Google Scholar 

  • Soper, D. S., Demirkan, H., Goul, M., & St Louis, R. (2012). An empirical examination of the impact of ICT investments on future levels of institutionalized democracy and foreign direct investment in emerging societies. Journal of the Association for Information Systems, 13(3), 3.

    Google Scholar 

  • Summers, I., Coffelt, T., & Horton, R. E. (1988). Work-group cohesion. Psychological Reports, 63(2), 627–636.

    Article  Google Scholar 

  • Swan, J., Newell, S., & Robertson, M. (2000) Limits of IT-driven knowledge management initiatives for interactive innovation processes: Towards a community-based approach. In Proceedings of the 33rd Hawaii International Conferece on System Sciences, 4–7 Jan. 2000 (pp. 1013): Published by the IEEE Computer Society.

  • Tan, G. (2011) Internal compliance programmes: day to day operational challenges & best practices. In Japan joint industry outreach seminar on export control, Manila, Philippones, 13 Jan. 2011 (14 pp).

  • Technology (2002). Technology alert list. https://www.ias.edu/campus/vvs/alerts-tech. Accessed 10 December 2015.

  • Tkacik, J. J. (2007). America’s stake in Taiwan. http://www.heritage.org/research/reports/2007/01/americas-stake-in-taiwan. Accessed 10 December 2010.

  • Trist, E. (1981). The evolution of socio-technical systems: A conceptual framwork and an action research program. In A.H. Van de Ven, & W. F. Joyce (Eds.), Perspectives on organization design and behavior (Vol. 2). New York: Wiley.

  • U.S. Department of Commerce (2010). Compliance guidelines: how to develop an effective export management and compliance program and manual. http://www.bis.doc.gov/complianceandenforcement/emcp_guidelines.pdf. Accessed 26 June 2011.

  • van Vijfeijken, H., Kleingeld, A., van Tuijl, H., Algera, J. A., & Thierry, H. (2002). Task complexity and task, goal, and reward interdependence in group performance management: a prescriptive model. European Journal of Work and Organizational Psychology, 11(3), 363–383.

  • Venkatesh, V., & Windeler, J. B. (2012). Hype or help? A longitudinal field study of virtual world use for team collaboration. Journal of the Association for Information Systems, 13(10), 5.

    Google Scholar 

  • Wallace, L., Keil, M., & Rai, A. (2004). How software project risk affects project performance: an investigation of the dimensions of risk and an exploratory model. Decision Sciences, 35(2), 289–321.

    Article  Google Scholar 

  • Wang, E. T. G., Ying, T. C., Jiang, J. J., & Klein, G. (2006). Group cohesion in organizational innovation: an empirical examination of ERP implementation. Information and Software Technology, 48(4), 235–244.

    Article  Google Scholar 

  • White, K. B., & Leifer, R. (1986). Information systems development success: perspectives from project team participants. MIS Quarterly, 10(3), 215–223.

    Article  Google Scholar 

  • Wuebbels, M. (2005). Is Taiwan getting serious about export controls? The Nonproliferation Review, 12(2), 391–404.

    Article  Google Scholar 

  • Yetton, P., Martin, A., Sharma, R., & Johnston, K. (2000). A model of information systems development project performance. Information Systems Journal, 10(4), 263–289.

    Article  Google Scholar 

  • Yudken, J. S. (2010). Manufacturing insecurity: America’s manufacturing crisis and the erosion of the U. S. defense industrial base. High Road Strategies. www.nist.gov/mep/data/.../1-Manufacturing-Insecurity-ES-V2-1.pdf. Accessed 10 December 2015.

  • Zenger, T. R., & Marshall, C. (2000). Determinants of incentive intensity in group-based rewards. Academy of Management Journal, 43(2), 149–163.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Institute of International Management, National Cheng Kung University, 1 University Road, 701, Tainan, Taiwan

    Jengchung Victor Chen, I-Han Lu & Andree E. Widjaja

  2. School of Economics and Business, SUNY College at Oneonta, 226 Netzer Administration Bldg., Oneonta, NY, 13820, USA

    David C. Yen

  3. Department of Information Systems, Faculty of Computer Science, Pelita Harapan University, 1100 M.H. Thamrin Boulevard, Lippo Village, Tangerang, 15811, Indonesia

    Andree E. Widjaja

Authors
  1. Jengchung Victor Chen
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. I-Han Lu
    View author publications

    You can also search for this author in PubMed Google Scholar

  3. David C. Yen
    View author publications

    You can also search for this author in PubMed Google Scholar

  4. Andree E. Widjaja
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to David C. Yen.

Appendix

Appendix

Table 5 Code of questionnaire items
Full size table

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Chen, J.V., Lu, IH., Yen, D.C. et al. Factors affecting the performance of internal control task team in high-tech firms. Inf Syst Front 19, 787–802 (2017). https://doi.org/10.1007/s10796-015-9621-y

Download citation

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10796-015-9621-y

Keywords

Search

Navigation