• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.309-321
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• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• 벤처창업연구
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• 제15권2호
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• pp.221-234
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• 2020

급변하는 경제 환경 속에서 기업의 지속적인 성장(Scale-up)을 위해 기업가정신의 역할이 중요해지면서 많은 연구가 이루어지고 있다. 그간의 연구는 효율만을 강조하는 사업 중심의 성장을 주로 다루어 왔다. 그러나 최근 들어 기업 효율성 추구보다는 사람이 더 중요시되고 있는데 반해 사람중심의 기업가정신 특성에 대한 연구는 활발히 진행되지 못하였다. 특히, 중소기업을 대상으로 한 연구는 미비한 실정이다. 이에 본 연구에서는 사람중심 기업가정신 특성이 중소기업의 비지니스 생태계와 회사탁월성에 어떠한 영향을 미치는지, 비지니스 생태계와 회사탁월성은 기업성과에 어떤 영향을 주는지를 연구하는데 목적이 있다. 따라서 본 연구는 기업의 사람중심 기업가정신 특성을 공감, 역량개발, 권한위임, 업무몰입도로 구분하고 각각의 독립변수들이 매개변수인 비지니스 생태계와 화사탁월성에 미치는 영향과 비지니스 생태계와 회사탁월성이 경영성과에 미치는 영향을 살펴보는 인과관계 분석이 주된 연구대상이다. 연구의 결과를 자세히 제시하면 다음과 같다. 사람중심 기업가정신 특성과 비지니스 생태계 간의 인과관계에 대한 실증 연구결과를 요약하면 공감, 역량개발, 권한위임, 업무몰입도는 비지니스 생태계에 유의한 영향을 미치는 것으로 나타났다. 사람중심 기업가정신 특성과 회사탁월성 간의 인과관계에 대한 실증 연구결과를 요약하면 업무몰입도는 회사탁월성에 유의한 영향을 미치는 것으로 나타났으며, 공감, 역량개발, 권한위임은 통계적으로 회사탁월성에 유의한 영향을 미치지 않는 것으로 나타났다. 기업역량인 비지니스 생태계와 회사탁월성과 경영성과 간의 인과관계에 대한 실증 연구결과를 요약하면, 비지니스 생태계는 경영성과에 통계적으로 유의한 영향을 미치지 않는 것으로 나타났으며, 회사탁월성은 경영성과에 유의한 영향을 미치는 것으로 나타났다. 또한, 추가분석에서 사람중심 기업가정신이 회사탁월성을 거쳐 경영성과에 미치는 개별매개 효과는 통계적으로 유의한 효과를 가지는 것으로 나타났으며, 사람중심 기업가정신이 비지니스 생태계와 회사탁월성을 경유하여 경영성과에 미치는 개별매개효과가 나타났다. 이상의 연구결과와 함께 본 연구를 통해 다음과 같은 시사점을 제시할 수 있다. 첫째, 기존연구와 더불어 사람중심 기업가정신을 활용하여 중소기업을 대상으로 실증연구 했다는 점이다. 중소기업은 대기업이나 공공기관보다 사람중심 경영에 대한 인식이 낮을 것으로 추측되었으나 분석결과 사람중심 기업가정신이 비지니스 생태계에 큰 영향을 미치고 있음을 확인하였다는데 큰 의미가 있다고 하겠다. 둘째, 직렬 다중매개효과 분석의 연구결과는 기업에서 사람지향성의 분위기가 높을수록 기업가 지향성의 분위기도 높아지는 경향이 있으며, 사람중심 기업가정신이 경영성과에 미치는 영향에 있어 비지니스 생태계와 회사탁월성이라는 매개변수를 투입하여 매개효과를 검증함으로써 사람중심 기업가정신이 경영성과에 영향력을 미치는 경로를 확인하였다는 점이다. 마지막으로 우리나라 중소기업에 대한 사람중심 기업가정신에 대한 연구가 활성화되어 중소기업의 사업모델이 혁신형으로 전환하는데 이론적 기반을 제공할 수 있기를 기대해 본다.

• 벤처다이제스트
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• 통권119호
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• pp.20-21
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• 2008

• International Journal of Quality Innovation
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• 제3권2호
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• pp.1-12
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• 2002

Quality is distinguished from the other important management indicators, cost and profitability, by the features of its far longer history and of common concern to both manufacturer and customer. We may say from this that quality has a far more human aspect than either cost or profitability. We stress the importance of establishing “quality culture.” But we do not commonly use the terms of “cost culture” or “productivity culture.”In addition, we know from our experiences that improving quality by creative methods can lead to lower cost and higher productivity, although the converse is not necessarily true. In the Maslow's hierarchy of human needs, it is known that the character of human needs changes from extrinsic and material ones at lower levels to intrinsic and mental or spiritual ones at higher levels. We know from our experience that employee satisfaction is closely linked with quality, which is of more human nature and can further be deployed into the detailed elements of quality. The leaders and managers should positively display leadership and respond to the efforts of the subordinates. Without these managerial leadership and efforts, it is almost impossible to provide essential and true customer satisfaction. They are the indispensable elements for business excellence.

• 품질경영학회지
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• 제42권4호
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• pp.747-756
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• 2014

Purpose: The purpose of this study is to apply the Bayesian estimation methodology for producing 'Korean Standard -Quality Excellence Index' model and prove the effectiveness of the new approach based on survey data by comparing the current index with the new index produced by Bayesian estimation method. Methods: The 'Korean Standard -Quality Excellence Index' was produced through the collected survey data by Bayesian estimation method and comparing the deviation with two results for confirming the effectiveness of suggested application. Results: The statistical analysis result shows that suggested estimator, that is, empirical Bayes estimator improves the effectiveness of the index with regard to reduce the error under specific loss function, which is suggested for checking the goodness of fit. Conclusion: Considering the Bayesian techniques such as empirical Bayes estimator for producing the quality excellence index reduces the error for estimating the parameter of interest and furthermore various Bayesian perspective approaches seems to be meaningful for producing the corresponding index.

• International Journal of Quality Innovation
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• 제4권1호
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• pp.92-115
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• 2003

In this paper some of the main management control theories are reviewed and six dominating paradigms are identified. The identified management control paradigms are compared and analysed in relationship with the European Excellence Model (EEM) in order to investigate whether the EEM can be adopted as a management control model. Based on the analysis. advantages as well as disadvantages of the EEM as control model are discussed.

• International Journal of Quality Innovation
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• 제9권3호
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• pp.145-162
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• 2008

Since the General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China published the GB/T19580-2004: Criteria for Excellence Performance of China, many enterprises in China have adopted the Criteria to enhance their organization business management and to assess or self-assess organization performance. On the bases of both the Criteria for Excellence Performance of China and the survey data from China Association for Quality (CAQ), this paper systematically explores the relationships among 'leadership', 'strategy planning', 'customer and market', 'information, analysis and improvement', 'resources management', 'process management', and 'performance results' by using structural equations modeling and validates some of the anecdotal beliefs in quality management. This quantitative analysis provides a guideline for organizations in China to identify causal linkage among core value of total quality management and to identify strengths, deficiency, and opportunities to enhance competitive advantages and ensure the future business success.

• Industrial Engineering and Management Systems
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• 제13권2호
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• pp.117-117
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• 2014

• Journal of Information Technology Applications and Management
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• 제12권1호
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• pp.91-109
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• 2005

The reason why modern companies adopt cutting-edge technologies aggressively is mainly due to maintain the competitiveness in this cut-throat business environment. One of the most important technology factors to maintain the competitiveness in this modern e-business era is how to adopt and apply information technology(IT). More and more companies are trying to implement their management strategies by applying IT, and therefore it is now important to understand IT strategy. Many of leading-edge companies believe that they need a structured and systematic approach, called ISP (Information Strategy Planning), to secure competitive IT capability, and heavily invest their resources to achieve the excellence in IT. However, eventual effects from those investments are not always proportional since every investment has its own investment parameters and objectives. In this research, we tried to develop a systematic model to verify the relation between the business competitiveness and ISP. First, in order to include the factor 'ISP', we modified the models suggested by past research results, and then analyzed the influences from IT investments and quality of ISP on the IT excellence of businesses. To prove the validity of the developed model, several sets of surveys were performed for 66 companies in various industries including electronics, manufacturing, finance, and service. The result of the research has shown that the quality of ISP impacts more on a corporate's business competitiveness, but none on business output.

• 유통과학연구
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• 제21권2호
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• pp.53-63
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• 2023

Purpose: This study aims to determine the effect of Customer Experience Management (CEM) on the distribution of Marketing Performance mediated by Digital Business Innovation (DBI), Digital Operational Excellence (DOE), and Digital Value Co-Creation (DVC) in Indonesia Information & Technology (IT) industry. Research design, data, and methodology: This research was conducted in two stages, namely exploratory and explanatory on IT companies in Indonesia. The authors took 132 samples using proportionate random sampling method in three groups of companies. Results: The results showed that CEM had no significant positive effect on the distribution of Marketing Performance. CEM has no direct effect on the distribution of Marketing Performance through the mediation of DBI. CEM has direct effect on the distribution of Marketing Performance through the mediation of DOE and DVC. DBI has no significant effect in increasing the distribution of Marketing Performance. However, DOE and DVC have a significant effect in increasing the distribution of Marketing Performance. Conclusion: The distribution of Marketing Performance can be indicated better through CEM through mediation.