• The Journal of Asian Finance, Economics and Business
• /
• 제7권7호
• /
• pp.169-178
• /
• 2020

This study examines the current situation of responsibility accounting and proposed management solutions according to responsibility centers on public universities in Vietnam. The study applies quantitative research methods, and collected data through structured questionnaires to 138 public universities in Vietnam in 2019, receiving back 55 valid questionnaires. The data was cleaned and analyzed with SPSS software. The results show that most public universities in Vietnam assigned management responsibility to their departments, but responsibility accounting was not comprehensive since many universities are not financially autonomous. The Kruskal Wallis Test was conducted to compare the current situation of responsibility accounting among universities by the degree of autonomy and by geographic area. The research found out that totally autonomous universities assigned management responsibility to responsibility centers better than semi-autonomous and non-autonomous universities did. Regarding the evaluation of management responsibility, universities in Central Vietnam rated specific quantitative criteria, residual income (RI) and returns on investment (ROI) higher than universities in the North and the South of Vietnam did. However, universities in the South of Vietnam rated the evaluation of profits by department higher than the rest. The study also suggests structure for establishing responsibility centers in accordance with public universities in Vietnam.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권12호
• /
• pp.877-884
• /
• 2020

The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

• 수산해양교육연구
• /
• 제24권6호
• /
• pp.901-919
• /
• 2012

The purpose of this study is to conceptualize some issues around university restructuring in Korea, and explore rational-practical solutions ensuring the survival of higher education institutes confronting many challenges like rapid decreasing rate of birth, global open market of higher education system, and the phenomena of concentration on capital city area etc.. In order to achieve study goals, higher education policies and provisions of past governments from DaeJung Kim's to current MeongBak Lee's were analyzed, and also characteristics and directions of university restructuring of each government were identified. Through this analysis, it was evident that the main concern of university restucturing discourse was primarily focused on how to make public universities have high level of competitiveness. On the other hand, private universities had been totally alienated from university restructuring discourse since 1990's, despite their historical and great contributions to national development of our country. Based on some criticisms of educational policies of national government and partial revision proposal of the higher education act initiated by a few assemblymen, this study suggested eight solutions for developmental restructuring of private universities; constructing comprehensive framework of university restructuring, keeping market-friendly restructuring principle to allow universities take an autonomous position, revising methods, criteria and indexes of university evaluation, reducing the number of enrolling students, not the number of universities and colleges, a new policy to develop local universities allying with universities located at capital city area, differentiating private universities into two types of semi- or quasi-national university and complete autonomous university, legislating financial supports to private universities, and lastly, equal treatment of public and private universities in pursuit of half price tuition.

• 지식경영연구
• /
• 제18권3호
• /
• pp.1-35
• /
• 2017

This study conducted comparative study on autonomous car's industry policy and corporate strategy of US, China, Germany, Japan and Korea. By analyzing core technologies and industry paradigm shifts of autonomous car industry, I was able to figure out autonomous car has high potential to be dominant transportation in the future and it is important to construct core competency in technology area. The meaningful findings by analyzing various primary and secondary data are as followings: First, in case of US, Google was leading autonomous car industry by developing its own OS and Platform. US government has been actively supporting and interacting with private firms and Universities for stimulating industry/technology convergence and establishing standard. Second, in case of Germany, autonomous car development was leading by several auto makers such as Mercedes, BMW in Hardware and manufacturing area, and German government was focusing on deregulations for private company. Third, in case of Japan which quite similar with German situation, they were both independently developing technology and expanding alliances with MNCs. And Japanese government was supporting triple helix system construction between local companies and universities. Fourth, in case of China, autonomous car industry was leading by IT companies, and various cooperations between IT companies and automakers were established. Chinese government was regulating foreign companies and supporting domestic companies both in market and technologies Last, in Korean case, the active and extensive alliances were lacking in Korean companies while strategic and strong government supports were missing in public sector. For competing with other countries and players, more active collaboration between different countries and strong policy supports are needed in Korean auto industry.

• 만화애니메이션 연구
• /
• 통권22호
• /
• pp.1-16
• /
• 2011

한국의 입시에 관한 첨예한 문제제기는 어제 오늘의 일은 아니다. 만화 관련 학과에서도 예외가 없다. 창의성 부재와 패턴화, 각 학교별 자율적 실기고사 유형에 따른 문제점, 평가의 문제점이 지적되는데, 이에 대한 대안으로 실기시간의 확충, 창의성 평가를 위한 별도의 실기도입, 그리고 창의성 평가를 공교육이 장기간에 걸쳐 전담해 주는 방식 등이 거론된다. 따라서 가장 중요한 전제는 대학은 학생들에게 대학에서 가르치고자 하는 것이 무엇인가에 대한 설정이 우선되어야 하며, 무엇을 가르칠 것이기 때문에 어떠한 능력을 가진 학생이 선발되도록 입시의 문제가 출제 되어야 한다. 진학 후에도 지속적인 모니터링이 필요하며 예상과 다르게 나타날 경우 평가의 기준을 다시 살펴 볼 수 있어야 한다. 이처럼 대학에 많은 것이 요구 되는 것은 학생선발의 주체가 대학이기 때문에 학생들에게 갖추어야할 능력을 요구하는 것도 대학이고 이를 평가하는 것도 대학이기 때문이며, 이러한 선발과정을 거쳐 좋은 인재를 확보하고 교육을 통해 성장시켜야만 본연의 목적을 달성할 수 있기 때문이다.