• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.10
• /
• pp.795-802
• /
• 2020

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.12
• /
• pp.1045-1052
• /
• 2020

This study aims to test the influence of employee competency and career management on career commitment in Indonesia. The study uses the cross-sectional data of regional government employees collected from February to April 2020. Regression and structural equation modeling are employed. The results base on the effect of employee competency and career management on career commitment in Indonesia are in line with the existing theory (i.e., Bandura's Career Theory). Employee competency has a significant positive influence on career management and career commitment, which shows that regional government employees with high competency generate effective career management, and in turn career commitment increased. Regional governments with their career management program should formulate human resources management practice policy (e.g., career support, training, career development program, and orientation programs) in order to increase their competency. The positive effect of employee competency on career management is because of the effective training and career development program. The positive influence of career management on career commitment is due to the regional government providing an attractive career program, thus, employees' career commitment improved. The positive influence of employee competency on career commitment via career management is implemented by regional government support to improve the career management program.

• Journal of Engineering Education Research
• /
• v.26 no.3
• /
• pp.35-41
• /
• 2023

The study was conducted to develop two parallel short forms for the Convergent thinking and Problem solving questionnaires which are part of H University's core competency diagnostic tools, based on Multi-Item Response Theory. Item responses of 2,580 students were analyzed using Graded Response Model(GRM) to determine item difficulty and discrimination of each item. The research results are as follows. Two parrallel short tests were developed for the Convergent thinking questionnaire consisting of 12 items which were originally 17 items. Likewise, the Problem solving questionnaire, which originally consisted of 15 questions, was divided into two parallel short forms, each consisting of 9 items. The reliability of the shortened parallel tests was confirmed through internal consistency analysis, and their similarity to the original tests was established through correlation analysis. This study contributed to quality management of competency-based education and programs at H University by developing shortened tests. Based on the results, implications were presented as well as limitations and discussions.

• Fashion & Textile Research Journal
• /
• v.20 no.4
• /
• pp.369-378
• /
• 2018

This study started with the need for transition to competency-based education as well as the witness of fast changes in fashion industry's job environment. The goals of this study were (1) to explore fashion designers' competencies that are necessary for a successful careers in global fashion industry, and (2) to establish fashion designer competency model. In-depth individual interviews were conducted with 15 participants who have charged for design department and moreover have shown high performance in national, licence or designer brands in Korea fashion industry. Grounded theory was adopted to analyze data. As a result of analysis, the 4 core competencies emerged: problem-solving, research, inter-personal, and self-development. Each core competency has sub-competencies. Creativity, commerciality, control, decision making were sub-competencies for the problem-solving competency. Information management, innovation understanding & application, trend analysis & forecasting were sub-competencies for the research competency. Consumer, inside company, and outside company relationships were sub-competencies for the inter-personal competency. Self-awareness, self-management, expertise were sub-competencies for the self-development competency. In order to acquire these competencies, knowledge (academic, practical, multi-discipline), skills (sense, analysis, synthesis, communication), and attitude (interest, enjoyment, perseverance, personality) were essential. Based on these findings, implications for university fashion design education and further research areas were suggested.

• Journal of Information Technology Applications and Management
• /
• v.12 no.3
• /
• pp.81-96
• /
• 2005

ASP (Application service provider) as a new type of information systems service has been popular recently and has taken a much attention of information systems professionals and researchers. One stream of the research on ASP performed by IS community dealt with utilization and benefits of ASP systems use. The other researchers argue the importance of ASP vendors' capability to provide users with appropriate services. Kern, Lacity and Willcock (2002) summarized the components of core competency of service providers based on their extensive case studies on application service providers. Also, Levina and Ross (2003) developed a value delivery process of application service Providers in their case study This study is developing Prepositions and an empirical model based on the theory of core competency from strategic management study. The dimension of core competency is composed of management competency, technical service competency and customer service competency. Each dimension is made up of competency items derived from previous studies and adapted by professionals in ASP industry. The validity of the dimensions and items in each dimension has been checked with factor analytic method for empirical test. The core competency dimensions are correlated with performance factors of application service providers including growth of revenue, asset and customer base.

• Journal of Distribution Science
• /
• v.13 no.3
• /
• pp.61-67
• /
• 2015

Purpose - Exports have long been regarded as significant drivers of sustainable competitive advantage and growth among small and medium enterprises (SMEs). The export activities of SMEs are particularly important in the context of export-oriented economies such as Korea. Although many studies have examined the determinants of exports, it is difficult to find empirical studies about the determinants of the export performance of regional SMEs. This study investigates the determinants of export performance in the regional SME context based on an integrated approach that combines the environment factor of industrial organization theory, competitive strategy theory, and the competences of the resource-based view. Research design, data, and methodology - To empirically analyze the determinants of export performance in the regional SMEs, data were collected from firms in the Daegu metropolitan area. Data were collected directly through questionnaire surveys; in addition, secondary financial data were also taken from the KIS-VALUE database. Out of the 175 responses that were received, 143 were considered to be worth examining. After testing the reliability and validity of the variables through multiple items such as environmental turbulence and competitive strategy, hypotheses were verified by using five multi-regression models. These models were: a control model with organizational size and age, an environmental model with technology and market turbulence, a competency model with R&D and foreign distribution channels, a strategy model with product and market differentiation, and an integrated model including all of these variables. Results - First, as a control variable, the organization size has significant positive effects on export performance. Second, technology turbulence based on industrial organization theory has significant positive effects on export performance, but market turbulence does not affect export performance. Third, the foreign market distribution competency of the resource-based view has strong positive effects on export performance, but the R&D competency does not affect export performance. Fourth, the product differentiation strategy from competitive strategy theory positively impacts export performance, but market differentiation does not affect export performance. Finally, in the integrated model, only the foreign distribution competency of the resource-based view has a significant effect on export performance. Conclusions - The empirical results of this study verified the usefulness of the rationales behind the three theories to explain the export performance of the regional SMEs, especially the importance of the foreign market distribution competency from the resource-based view. With regard to practical considerations, this study's implications suggest that the use of technological environmental changes by industries is better than the use of market changes. Further, the use of the product differentiation strategy is more effective than the use of the market-driving strategy, and the distribution channel competency plays a stronger role than the technology-oriented competency with regard to the export performance position of regional SMEs. Future studies should examine relational perspectives, such as trust among channel partners. Therefore, the configuration approach is more useful in enhancing pragmatism by comparing high- and low-export companies.

• Journal of Korea Trade
• /
• v.24 no.1
• /
• pp.82-98
• /
• 2020

Purpose - This study aims to overcome the limitations of existing studies, which linearly determine the precedence factors of competency in overseas subsidiaries. The research objectives are as follows. First, what kind of nonlinear effects does the level of control held by Korean headquarters over foreign subsidiaries have in terms of competency in the subsidiaries? Second, what kind of nonlinear effects do the local experiences of overseas subsidiaries have on their competency? Design/methodology - With data on Korean multinational corporations (MNCs), this paper analyzes the effects of control levels of headquarters (HQs) and host-country experiences of foreign subsidiaries regarding competency in overseas subsidiaries. In particular, this study focuses on nonlinear models, differentiating it from previous studies. In order to examine research hypotheses, this study conducted a survey of overseas subsidiaries of Korean corporations. Surveys were conducted through various methods including e-mail, online questionnaires, fax, and telephone calls. Copies of the questionnaire were distributed to a total of 2,246 overseas subsidiaries, and 409 completed responses were collected. Excluding 15 copies that were insufficiently answered, responses from a total of 394 copies were used for analysis. Findings - This study presents the following results. First, there is a U-shaped relationship between levels of HQ control and competency in foreign subsidiaries. This means that higher levels of HQ control negatively impact the competency levels of subsidiaries because strict control undermines autonomy in subsidiaries. However, if the level of HQ control exceeds a certain point, then the transfer of knowledge between HQs and subsidiaries is facilitated. Knowledge transferred from HQs can be used as prior knowledge by foreign subsidiaries to the benefit of all parties. Accordingly, knowledge transfer negates the negative effects of excessive HQ control and positively affects competency in subsidiaries. Second, there is an inverted U-shaped relationship between the local (host-country) experiences of subsidiaries and competency in foreign subsidiaries. This means that foreign subsidiaries can overcome the liabilities of foreignness and contribute to capability building by accumulating unique knowledge about their host countries. However, if local experiences accumulate excessively beyond a certain point, then the host country-specific experiences of foreign subsidiaries will offset the benefits discussed above. Excessive local experiences not only increase organizational inertia, but also create a problem of goal incongruence due to information asymmetry between HQs and subsidiaries. Therefore, excessive local experiences have negative effects on competency in foreign subsidiaries. Originality/value - This study suggests the following implications. First, unlike existing studies based mainly on linear models, this study presents important theoretical implications in its focus on nonlinear models and its analysis of the effects of HQ control and local experiences on competency in foreign subsidiaries from perspectives of organizational learning theory and agency theory. Second, in terms of practical implications, the results of this study suggest that optimally raising levels of HQ control and managing the local experiences of subsidiaries without increasing organizational inertia is important for enhancing competency in foreign subsidiaries.

• Journal of Information Technology Services
• /
• v.16 no.3
• /
• pp.1-15
• /
• 2017

This study is aimed to find out which factors among firm-specific resources, industry-based competition, and institutional conditions affect strategies for Korean IT manufacturing companies when they expand their business overseas, especially to Vietnam in this study. Also, it attempts to reveal which strategies among cost reduction, mass production, and localization affect performance of overseas expansion. Based on Strategy Tripod Theory as an integrating point-of-view embracing resource-based view, industry-based view, and institution-based view, research model was developed and tested through the survey of 83 Korean IT manufacturing companies expanded their business to Vietnam. Research findings show that (1) communication competency, industry competitiveness, industry attractiveness, and regulation of partner country affect cost reduction strategy. (2) International experience, communication competency, international orientation, and competitiveness is significantly associated with mass production strategy. (3) And international experience, communication competency, and industry competitiveness affect localization. (4) Ultimately, mass production strategy and localization strategy significantly increase performance of expansion to Vietnam. The theoretical contribution of this study is to adopt an integrative approach based on strategy tripod theory. As practical implications, it suggests factors and strategies that IT manufacturing companies interested in expansion to Vietnam should consider. In sum, we believe this study can contribute to Korean IT manufacturing industry by suggesting key success factors and appropriate strategies for overseas expansion.

• Journal of Information Technology Services
• /
• v.10 no.4
• /
• pp.133-147
• /
• 2011

This study explores the applicability of social capital theory in IT project management. Specifically, an empirical model is developed using different types of leadership competencies (emotional, cognitive, and social) as independent constructs impacting IT project performance. Social capital shared among team members are measured and placed as a mediating construct between leadership competencies and performance. Using PLS analysis of 120 data points collected through a survey of IT project participants in two large electronic manufacturers, direct and indirect impacts of leadership competencies are explicated. Research results reveal that emotional leadership competency seems to directly influence the project performance but not through team social capital, while social leadership competency seems to indirectly influence the project performance through team social capital but not directly onto the project performance. Cognitive leadership competency is the only leadership competency that maintains direct and indirect influence on project performance. Total effect of cognitive competency on project performance is almost two times larger than the total effect of emotional leadership competency and six times larger than the total effect of social leadership competency. Implications of findings are discussed at the end, and further studies are suggested.

• Journal of Fisheries and Marine Sciences Education
• /
• v.27 no.6
• /
• pp.1546-1555
• /
• 2015

This study was performed to analyze the item characteristics of competency inventory for designer (CID), which Gil (2011) developed for measurement of design competency. To accomplish the purpose of this study, general partial credit (GPC) model based on polytomous item response theory was applied. The findings were as follows: First, CID is a reliable instrument for measuring design competency. Second, most items of CID have low item discrimination and average item difficulty according to the GPC model. Especially, there are some problems to have low item discrimination in view of validation. To improve the goodness of CID, we will need to examine why CID has low item discrimination.