• Journal of Distribution Science
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• v.18 no.9
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• Asian Journal of Business Environment
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• v.7 no.4
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• pp.11-15
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• 2017

Purpose - This study aims to provide a clue on which factors current managers and many more potential entrepreneurial applicants were required to concentrate on presenting effective research methods in the effects of purchasing companies' perception of service quality about suppliers of MRO industrial goods on the quality of relationships. Research design, data, and methodology - To accomplish the purpose of this study, we plan to conduct a research model with factors of MRO service quality as the leading variables and conduct a causal analysis using regression analysis on their influence relations. Results - In order to achieve the above purpose, it is necessary to select service quality factors suitable for the characteristics of MRO industrial goods supplier companies. And it is necessary to develop a plan for improving the relationship quality with buyer companies by understanding the sales orientation of MRO industrial goods supplier companies. Also, they develop a combined strategy capable of facilitating relationship quality by clarifying the role of rapport. Conclusions - It is expected that these results will provide strategic clues which service quality factors should be improved from the perspective of supplier companies and will provide various information on educational training sales skills of the sales staff.

• The Journal of Industrial Distribution & Business
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• v.6 no.1
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• pp.27-35
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• 2015

Purpose - This research primarily assesses interactive quality in the service encounters of Ethiopian Telecom from the customer and contact personnel perspectives. Research design, data, and methodology - After reviewing the literature on service encounters and interactive quality, two separate questionnaires and structured personal interviews were conducted to collect the opinions of 400 customers and 100 employees of Ethiopian Telecom. The researchers used convenience sampling; the responses, measured on a five-point Likert-type scale, were analyzed through chi-square tests conducted on SPSS 17.0. Results - Regarding the outcome expected by customers, encounter effectiveness is very low. Regarding accessibility and materiality, the corporation's personnel are freely accessible, relatively well-dressed, and have access to sophisticated office equipment and physical facilities. Finally, with regard to agent satisfaction, the telecom's contact employees are shown to gain little professional satisfaction from service encounters. Conclusion - The study clearly presents the areas in which interactive quality strongly affects both telecom customers and employees; this will help the corporation take corrective action. This is of utmost contemporary importance for both practitioners and researchers.

• The Journal of Industrial Distribution & Business
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• v.4 no.2
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• pp.41-49
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• 2013

Purpose - Currently, the distribution environment has been changing rapidly because of the advent of super-supermarkets (SSM),which adopt the "price break" and "lowest price" strategies. Specifically, a diversification of the distribution environment allowed customers to reasonably decide where to shop. With a broadened range of criteria governing the choice of a store, determining changes in the distribution environment should be based on customer satisfaction surrounding the service levels of SSMs. This study examines the effects of service quality and product quality of SSMs on customer satisfaction levels, and analyzes whether these factors affect customers' revisit intention directly. Research design and methodology - A survey method was used and 127 SSM customers responded to the questionnaires that were developed to measure service quality, product quality, customer satisfaction, and store revisit intention. A multi-regression analysis was used to test the hypotheses. Results - Except hypothesis 2, the other seven hypotheses were supported. Hypothesis 2 suggested a positive relationship between product factors and customer satisfaction. Conclusions - This study found a systematic effect of service factors and product factors on customer satisfaction and word-of-mouth, and consequently on store revisit intention.

• The Journal of Economics, Marketing and Management
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• v.11 no.1
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• pp.45-52
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• 2023

Purpose: The purpose of this study is to investigate the relationship between service quality, destination image, and tourist satisfaction for foreign tourists visiting Korea, and in particular, to analyze the moderating effect of psychological power in the relationship. Research design, data, and methodology: A research model was derived through existing literature research and a survey was conducted on foreign tourists visiting Korea. Structural equation model of SPSS and AMOS24.0 were used for data analysis and hypothesis testing. Results: The tourism service quality affects the image of tourist attractions. Images of tourist attractions were found to affect tourism satisfaction. It was found that the lower the psychological power, the greater the effect on the relationship between service quality and image, and the relationship between image and satisfaction. Conclusions: This study demonstrated that service quality at travel destinations is a key factor in order to enhance the image and satisfaction of Korean tourist destinations for foreigners visiting Korea. On the other hand, since the image and satisfaction level of the tourism destination vary depending on personal factors such as psychological power, it suggests that travel industry workers or researchers should develop and operate services tailored to the individual characteristics of the tourists.

• Journal of Internet Computing and Services
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• v.9 no.5
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• pp.35-46
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• 2008

This paper defines a diagram showing the characteristics of service connections in SOA, and it designs the connection testing with the diagram. The detail steps of building test requirements in the test design phase are explained, and the steps are applied to two different enterprise cases as examples. The cases are real SOA system of real enterprises. Recently, many enterprises have been trying to reconfigure their system as SOA systems. However, these projects are hard to be applied to their mission-critical real systems, since there is few testing technique understanding SOA characteristics, One of the missing characteristics of SOA in testing is that SOA needs a layering systems between business processes and applications. This paper focuses on the layering system of SOA to solve the testing problem in SOA.

• Journal of Internet Computing and Services
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• v.10 no.1
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• pp.123-134
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• 2009

The CRM(Customer Relationship Management) is a business strategy model which can reap higher profits and can provide a competitive edge to an enterprise in today's new business environments. Early next year (2009), the Capital Market Consolidation Act will be in effect in South Korea. This is required for a qualitative growth to provide QoS (Quality of Service) and ensure growth in finance, IT industry & service. Accordingly, the securities and insurance companies, banks and other financial institutions make efforts to improve their derivative financial product and also enhance their services. In this paper we design and implement a Channel Server model for a Scalable Service Channel Server to efficiently manage the high volumes of inbound customer interactions based on the requirements of a CRM center. The proposed Scalable Service Channel Server supports integration with other third party service and standardization of multiple inbound service channels. The proposed model can be efficiently used in an inbound CRM center of any banking, finance, securities and insurance establishments.

• Journal of Distribution Science
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• v.18 no.2
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• pp.91-98
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• 2020

Purpose: This research aimed to suggest retailing companies some ways to enhance customer satisfaction with service recovery and recommendation intention towards these companies. For this purpose, current study examined the relationships among service recovery justice, service failure severity, customer trust, recovery satisfaction and intention to recommend and the moderating role of ego-resilience. Research design, data and methodology: Current study developed a structural equation model in which perceived service recovery justice is a predictor, service failure severity, customer trust, recovery satisfaction are mediators, intention to recommend is a dependent variable and the ego-resilience is a moderator between the perceived service recovery justice and the customer trust and the recovery satisfaction. Data were collected from customers who experienced service failures from retailers. A total of 400 questionnaires were collected and 365 samples were used for analysis after deleting data having missing value. SPSS 25.0 and AMOS 24.0 were used to test the validity, reliability, and structural equation modeling. Results: Empirical results showed that the perceived service recovery justice had a negative influence on the perceived service failure severity and a positive influence on the customer trust and the recovery satisfaction. These results indicate that when customers perceive the service recovery justice more highly, they perceive the service failure less severe but they perceive the retailer more trustworthy and are satisfied with service recovery. In addition, the customer trust and the recovery satisfaction had a positive influence on the intention to recommend. These results indicate that when customers perceive the retailer more trustworthy and are satisfied with service recovery, they are more intend to recommend the retailer. Moreover, the influence of the perceived service recovery justice on the customer trust and the recovery satisfaction was moderated by the ego-resilience. Conclusions: This study contributed to the service recovery literature by proving the relationship among service recovery justice, service failure severity, customer trust, recovery satisfaction and intention to recommend. Moreover, current research introduced the ego-resilience into service recovery research area and revealed the moderation role of the ego-resilience. Managerially, this research suggested retailing companies some ways to effectively recover from service failure.

• Journal of information and communication convergence engineering
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• v.3 no.3
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• pp.152-156
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• 2005

Korea-China with the fastest speed Internet Broad Band, has achieved many progresses on Internet shopping. Especially, Korea has made a great effort on comparison website construction. A research prototype design and exploratory analysis are presented to assess success factors and impacts of Korea and China price comparison websites. For different user groups, the relationships between the characteristics of technology and tasks, usage, and organizational impacts were analysed. It shows us how to improve the applicability of fit-viability of the price comparison web sites in China after analysis. These results indicate a need for simple but highly functional price comparison applications. And we designed a sample model to include an interactive web service system for price comparison sites that complement existing information systems. This paper provides a basis for further research aiming to improve the design and management of business applications based on emerging technologies of web service and browser for information management.

• Journal of Intelligence and Information Systems
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• v.20 no.1
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• pp.149-161
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• 2014

The export of domestic public services to overseas markets contains many potential obstacles, stemming from different export procedures, the target services, and socio-economic environments. In order to alleviate these problems, the business incubation platform as an open business ecosystem can be a powerful instrument to support the decisions taken by participants and stakeholders. In this paper, we propose an ontology model and its implementation processes for the business incubation platform with an open and pervasive architecture to support public service exports. For the conceptual model of platform ontology, export case studies are used for requirements analysis. The conceptual model shows the basic structure, with vocabulary and its meaning, the relationship between ontologies, and key attributes. For the implementation and test of the ontology model, the logical structure is edited using Prot$\acute{e}$g$\acute{e}$ editor. The core engine of the business incubation platform is the simulator module, where the various contexts of export businesses should be captured, defined, and shared with other modules through ontologies. It is well-known that an ontology, with which concepts and their relationships are represented using a shared vocabulary, is an efficient and effective tool for organizing meta-information to develop structural frameworks in a particular domain. The proposed model consists of five ontologies derived from a requirements survey of major stakeholders and their operational scenarios: service, requirements, environment, enterprise, and county. The service ontology contains several components that can find and categorize public services through a case analysis of the public service export. Key attributes of the service ontology are composed of categories including objective, requirements, activity, and service. The objective category, which has sub-attributes including operational body (organization) and user, acts as a reference to search and classify public services. The requirements category relates to the functional needs at a particular phase of system (service) design or operation. Sub-attributes of requirements are user, application, platform, architecture, and social overhead. The activity category represents business processes during the operation and maintenance phase. The activity category also has sub-attributes including facility, software, and project unit. The service category, with sub-attributes such as target, time, and place, acts as a reference to sort and classify the public services. The requirements ontology is derived from the basic and common components of public services and target countries. The key attributes of the requirements ontology are business, technology, and constraints. Business requirements represent the needs of processes and activities for public service export; technology represents the technological requirements for the operation of public services; and constraints represent the business law, regulations, or cultural characteristics of the target country. The environment ontology is derived from case studies of target countries for public service operation. Key attributes of the environment ontology are user, requirements, and activity. A user includes stakeholders in public services, from citizens to operators and managers; the requirements attribute represents the managerial and physical needs during operation; the activity attribute represents business processes in detail. The enterprise ontology is introduced from a previous study, and its attributes are activity, organization, strategy, marketing, and time. The country ontology is derived from the demographic and geopolitical analysis of the target country, and its key attributes are economy, social infrastructure, law, regulation, customs, population, location, and development strategies. The priority list for target services for a certain country and/or the priority list for target countries for a certain public services are generated by a matching algorithm. These lists are used as input seeds to simulate the consortium partners, and government's policies and programs. In the simulation, the environmental differences between Korea and the target country can be customized through a gap analysis and work-flow optimization process. When the process gap between Korea and the target country is too large for a single corporation to cover, a consortium is considered an alternative choice, and various alternatives are derived from the capability index of enterprises. For financial packages, a mix of various foreign aid funds can be simulated during this stage. It is expected that the proposed ontology model and the business incubation platform can be used by various participants in the public service export market. It could be especially beneficial to small and medium businesses that have relatively fewer resources and experience with public service export. We also expect that the open and pervasive service architecture in a digital business ecosystem will help stakeholders find new opportunities through information sharing and collaboration on business processes.