• Journal of Convergence for Information Technology
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• v.7 no.5
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• pp.169-175
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• 2017

Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. I suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007). I propose that a dynamic AIS capability can bedeveloped through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, I find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their environment.

• Korean Business Review
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• v.6
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• pp.97-134
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• 1993

회계정보시스템의 성공적 실행에 대한 실증적 연구가 매우 미흡한 실정이다. 이러한 상황에서 본 연구의 목적은 상황요인과 회계정보시스템의 개발방식 및 정보특성간의 적합관계가 성과에 미치는 영향을 검정하여 우리나라 기업실정에 맞는 회계업무전산화 방안 모색에 기여하는 것이다. 연구방법은 우리나라 제조업(85개 기업의 전산실 책임자와 212개 시스템 사용자)을 대상으로 설문조사를 통해 수집한 자료에 의한 실증적 연구이다. 연구결과 첫째, 우리나라 기업의 회계정보시스템은 재무회계 중심으로 구축되었고, 정보시스템 재발 방식은 자체개발방식을 선호하는 것으로 나타났다. 둘째, 조직규모가 크거나 환경이 불확실할수록 진화적 방식을 택하면 회계정보시스템의 성과를 높인다. 부분적으로 상황요인과 산출정보 특성간의 적합도가 높을수록 회계정보시스템의 성과를 높이는 것으로 나타났다. 본 연구결과는 회계정보시스템 실행 전반에 관련된 연구를 위한 가설도출 및 상황이론 재발에 기여할 것이다.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.6 no.4
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• pp.21-37
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• 2011

The purpose of this article is to analyze the relationship between corporate firm performance and large shareholder ownership. We use the individual firms listed in KOSDAQ and implement the ordinary least squares regression analysis. Our empirical analysis shows that the relationship between large shareholder ownership and market performance is not in accordance with the preceding studies supporting U type. We document, however, that the empirical analysis shows that the relationship between large shareholder ownership and accounting performance is similar to the reverse U type. A robustness test is implemented to generate a more acute analysis. The robustness test shows that the large shareholder's shareholding of 0-50% supports the interest convergence hypothesis; however, more than 50% of the shareholding shows that the large shareholder ownership is not significantly related to the accounting performance.

• Journal of Digital Convergence
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• v.15 no.1
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• pp.85-96
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• 2017

The purpose of this study investigates the relation between corporate life cycle and management compensation. The analysis is performed by comparing the compensation level and pay-performance-sensitivity (PPS) at each life cycle based on Korean data from 2003 to 2014. The results show that regarding compensation level, mature stage has the highest mean value of compensation and compensation level drops after mature stage. In introduction stage, growth and decline stages, compensation is not sensitive to accounting performance. In a while, in mature stage, management compensation varies with accounting performance more significantly than stock performance. In additional analysis, the results indicate that the finding is not designated from growth opportunities and the relation differs when the firm is included in a conglomerate. These findings contribute to the literature by providing additional evidence to understand for compensation and the corporate life cycle studies.

• Journal of Digital Convergence
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• v.18 no.6
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• pp.245-253
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• 2020

The purpose of the research was to identify the level of accounting information system for SMBs and environmental factors, and to analyze whether the level of accounting information system affects system performance. The research method measured the AIS level using Nolan's growth phase model, and the verification of the factors affecting the situation, AIS level, and performance was verified using the regression analysis model. The results of the study are summarized as follows: In measuring the level of an accounting information system, it was found that it was in the stage of integration, which is Step 4, and the analysis of the factors influencing the level of an accounting information system showed that the uncertainty in the environment was absolutely affected.

• Journal of the Korea Convergence Society
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• v.10 no.9
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• pp.221-228
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• 2019

Companies are making great efforts to integrate CSR into various aspects of their management strategies. A lot of research has been conducted on what management intends to do indirectly and indirectly. Was performed. In this study, we conducted additional research considering executive compensation as an indicator of the motivation for management to participate in CSR. The main purpose of this study was to analyze whether accounting performance measures or market performance measures are given more weight when providing rewards for performance to corporate managers conducting CSR activities. The analysis of the relationship between CSR and executive performance-reward sensitivity showed that corporate executives who actively implement CSR pay more weight to market performance measures rather than accounting performance measures. Considering the long-term performance of CSR when paying executives' compensation, the company pays more for market performance than accounting performance. This study is expected to be useful for executives to design compensation contracts to actively induce CSR implementation.

• Journal of Korea Society of Industrial Information Systems
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• v.23 no.2
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• pp.41-52
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• 2018

In this study, empirical studies are conducted not only to investigate the effect of the quality of accounting information system on management performance but also to study whether user satisfaction and education training achievement play a mediating role in the relationship between the quality factors of accounting information system and management performance. To this end, a research model is established to verify the mediating effects of user satisfaction and education training achievement as well as the effect of the quality of accounting information system on management performance. We conduct a questionnaire survey on users of accounting information system of companies. The results of the empirical analysis based on the survey data are summarized as follows. First, the quality of information system has a positive effect on educational performance and user satisfaction, but not on business performance. Second, user satisfaction and education training performance play a mediating role in the relationship between the quality of information system and management performance. The results of our research show that it is necessary to educate and to train the employees in order to make the accounting information systeme to contribute management performance and to control continuously the quality of the information system in order to improve user satisfaction.

• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

• Journal of the Korea Society of Computer and Information
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• v.14 no.4
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• pp.141-152
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• 2009

This research conducted research on the provision of the strategic information for the companies' financial and accounting parts among the functions that are provided by the ERP, elements related to the adoption of financial information system that influence and that supports decision-making and management performance. The results of this research are as follows. First, organization's degree of decentralization among the organization structure's characteristics and the element of information technology infrastructure among the information technology characteristics does not affect financial or non-financial performance. Second, financial information characteristics do not affect financial performance partially, Third, organization's size does not play the role of adjuster when it comes to the financial performance. Fourth, some research variables used on this research were not analyzed as important elements that influence financial performance, but the analysis showed that they mostly influence non-financial performance, which means that these are what could be considered strategically when adopting financial information system in the future.

• The Journal of the Korea Contents Association
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• v.20 no.5
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• pp.644-652
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• 2020

The objective of this study was carried out to examine the academic self-efficacy mediating effect in the relationships of AIS educaton and contextual performance. For this study, data collected from 282 students were analyzed using the SPSS 23.0 and AMOS 23.0 programs. Results of this study are as follows. First, it was found that AIS education had a positive (+) impact on contextual performance. Second, it was found that academic self efficacy had an effect on contextual performance. Third, it was found that academic self efficacy had a mediating effect on the relationship of AIS education and contextual performance. The Sobel test was performed to identify the mediating effect. AIS education had a direct impact on contextual performance as well as an indirect impact through academic self-efficacy. These results provide that AIS education improves academic self-efficacy and thereby be effective for contextual performance. Follow-on research needs to expand of sample and using diverse variables.