• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.313-319
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• 2021

The article analyzes the impact of factors affecting the use of management accounting in small and medium-sized firms in Vietnam, which adds to the empirical evidence on these factorsThe survey results collected 328 questionnaires using a questionnaire survey of managers at all levels, chief accountants, and accountants of 89 small and medium firms in Vietnam. Some questionnaires were invalid due to many blank cells, hence the author chose to use 315 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that five factors have a positive influence on the application of management accounting including Competitive pressure, Decentralization of responsibility, Application of information technology, the level of interest of managers, and the quality of human resources, in which the application of information technology and competitive pressure are the factors that have the strongest influence on the application of management accounting in small and medium enterprises in Vietnam. Based on the findings of the study, the author has proposed recommendations to help small and medium-sized businesses improve their ability to successfully apply management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of their businesses.

• Journal of the Korean Society for Railway
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• v.11 no.5
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• pp.455-464
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• 2008

This paper examines the situation and tasks of competitive systems of EU transport market focusing on railways. Recently, the EU transport market has changed radically, thanks to an increasingly competitive rail market. The European Commission has stimulated the creation of a competitive environment that will enhance the position of rail. Some scholars have insisted that the rail market is more monopolistic than competitive. However, the case of UK rail privatization suggests this is not the case. Moreover, some countries have a rail market that is more competitive. We draw on a wide range of sources including statistics and analyses of recent phenomena. These demonstrate the emergence of competitive markets in EU rail and the difficulty of developing a competitive market. With regard to the adoption of the competitive market, we examine three things. First, we observe recent cases and trends in competitive markets. Second, we compare the result of competitive markets and non-competitive markets within EU nations. Third, we demonstrate factors of formation of competitive markets and the possible expansion. We identified differences within open market policies amongst EU nations. Although a competitive EU rail market may have some difficulties, it will steadily begin to overcome technological differences and a lack of funds, because EU countries have a common goal, which is to develop the railways, solving, wherever possible both environmental and energy problems. Through this analysis, we found that the free market in EU rail will be extended to deliver efficiency and quality service.

• Journal of Distribution Science
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• v.18 no.2
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• pp.49-58
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• 2020

Purpose: This study focuses on the performance of the strategy of Indonesia's companies in facing the development of e-commerce business. The relationship between Knowledge Management (Organizational Memory, Knowledge Sharing, Knowledge Absorption, Knowledge Acceptance), Organizational Innovativeness, Competitive Advantage (Time, Quality, Cost, Flexibility) and E-Commerce (Humanistic Factors: Management, Competence, Organizational Structures) examined in this case study. Research design, data, and methodology: This study uses two types such us qualitative and quantitative. A survey approach were conducted to collect data from the Group of Companies (Director and Manager), Academician (Lecturer), Regulator (Head of Government Institution Division), and Master of Management (at least five years). Total of 114 samples was collected and processed for statistical analysis using Smart PLS. Results: This study provide the findings proved that Knowledge Management and Organization Innovativeness simultaneously have positive influence on Competitive Advantage, while Knowledge Management, Organization Innovativeness, and Competitive Advantage simultaneously have positive influence on E-commerce where Competitive Advantage positively influence to E-commerce. Conclusions: The implementation of strategies or steps in this study are expected to steer and motivate an organization to successfully implement a good knowledge management system to pass on knowledge from generation to generation in the company Organizational Innovativeness strategies to improve e-commerce performance.

• Journal of Distribution Science
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• v.20 no.8
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• pp.9-20
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• 2022

Purpose: Distribution competence plays a key role in supply chain management. A successful distribution system will bring high values and profit for company. Omni-channel is a modern type of distribution which is used by many companies to access customers more effectively. This research is about the influence of distribution competence on customer value creation, competitive advantage and business performance of retailers in omni-channel. Research design, data and methodology: Questionnaires were issued to 200 managers who have experiences in using an Omni-channel to provide consumer goods. PLS-SEM is used to check the relationship among these above factors in omni-channel in Vietnam context. Results: Distribution competence has positive direct effect on business performance. At the same time, it has positive indirect effect on business performance through the mediating role of customer value creation and competitive advantage. Moreover, the role of mediating variables make contribution to strengthen the relationship of distribution competence and business performance in omni-channel. Conclusions: Through distribution competence, retailers can get competitive advantage, create more values for customers and increase business performance in omni channel in Vietnam.

• Journal of Korean Society for Quality Management
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• v.50 no.4
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• pp.843-861
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• 2022

Purpose: This study explores the impact of digital transformation (DT) strategies on gaining a competitive advantage in interactive educational services. Methods: We develop a service value proposition model by analyzing educational service elements to confirm the impact of DT in the classroom through case studies. This study focuses on educational services that DT has a positive impact on organizational competitiveness by providing opportunities for customers to engage in operational processes. This case study summarizes competitiveness using SWOT (strengths, weaknesses, opportunities, and threats) analysis. Results: The findings of the case study indicate that DT-enabled competitive factors contribute to an organization's competitive advantage. The study results present key resource as social cloud services, data combination, content sharing, and products/services. The online application that collects user data about education and shares class and evaluation information creates a new class operational process in the field of educational service for a value proposition of collection-merging-sharing with social cloud function. Conclusion: The results of this study can be used as a good guideline for educational service providers interested in applying DT for improved customer satisfaction and educational organizations' competitiveness. In addition, the study findings provide theoretical and practical implications on SWOT approaches to changing the educational service provision ways through digital transformation.

• Journal of Internet Computing and Services
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• v.21 no.5
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• pp.87-95
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• 2020

Highly competitive environment has been forcing e-commerce industries to seek strategies to achieve competitive advantages. Mobile payment is a kind of service that allows mobile phone user to easily and conveniently initiate payments and transfer funds using their mobile phone anytime, and anywhere. This study is designed to identify factors that affect the intention of continued use of mobile payment services between users in Korea and Laos. As a result, first, in the case of Korean consumers, system quality, information quality and service quality were shown to have a positive effect on trust and satisfaction. In addition, trust and satisfaction were shown to have a positive effect on continuance intention. Second, in the case of Laotian consumers, system quality and service quality were shown to have a positive effect on trust, and system quality and information quality were shown to have a positive effect on satisfaction. In addition, trust and satisfaction were shown to have a positive effect on continuance intention. The study has its implications by analyzing factors affecting the continuance intention with the comparison of the customers from a developed nation and a developing nation, providing a direction of development for developing competitive advantages for those in development. For the developed, the study provides a guideline of what to modify and supplement in cases of entering the markets of developing nations.

• Journal of the Korean Dietetic Association
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• v.10 no.2
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• pp.190-196
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• 2004

The purposes of this study were to investigate the importance level on factors affecting the foodservice management contract perceived by the salespersons in the foodservice company. To get the data on the perceived importance level on the affecting the foodservice management contract, the questionnaires were developed by the delphi technique and modified by the pilot test. The questionnaires consisted of 4 categories and 19 items on the factors affecting the foodservice management contract and the importance level on the factors were measured by 5-likert scale. From March 12 to April 13 in 2003, the self-administrative questionnaires were mailed to the 60 salespersons. The questionnaires were responded from the 48 salespersons(respondent rate : 77 %). As a result, the salesperson.perceived importance level of "the sales ability" was higher than those of the other categories in the private contract and the salesperson.perceived importance level of "the evaluation of the foodservice company" was higher than those of the other categories in the competitive bid. The importance of the "the evaluation of the foodservice company" between the private contract and the competitive bid was significantly different(p<.05), and the importance of "the sales ability" of the competitive bid was significantly higher than that of the private contract(p<.001).

• Journal of Korea Society of Industrial Information Systems
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• v.12 no.3
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• pp.69-85
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• 2007

This research examines strategic preference of domestic and foreign brick-and-mortar companies in an industrial cluster in S. Korea. This paper also examines the relationships between the anticipated benefit factors of introducing online business activities by brick-and-mortar companies and their competitive strategies. Six major honest factors were derived including easiness of obtaining information, online intermediary, online distribution, online communication, sharing information and knowledge. Comparing domestic and foreign companies operating in S. Korea, the analyses show that the benefit factors influence on firms' choosing one or some combination of the competitive strategies. The result also shows that there was no big difference between domestic and foreign companies in terms of strategic preference and anticipated levels of benefit factors by introducing online business activities.

• International Area Studies Review
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• v.17 no.4
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• pp.109-130
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• 2013

This study aims to identify the priority for the Gwangyang and Qingdao hinterlands which are in the same category of benchmarking crowed paths. This study has been mainly done with comparison. There is certain limitation to use competitive factors of existing research so, this study has had proper competitive factors deriving from factors analysis and studied hinterland priority of competing factors by AHP. Major results are as follows. First, the factor analysis resulted in 20 factor that were 0.6 or higher loading level of commonality and then these 20 factors were divided into groups: operating factors, service factors, cost factors, port infrastructure factors, and hinterland conditions factors with the rotated component matrix analysis. Second, according to the result of top competitive factors, the best factor was the hinterland condition(0.256). The other factors such as infrastructure, economy, accessibility, incentive, and port traffic in hinterland were highly ranked in terms of general importance using multiple weights. Third, the result of detailed properties importance about the final alternative, Gwangyang hinterland was considered more highly than Qingdao hinterland in the port information system, the support a variety of administrative services, the efficiency of the customs, and the tax benefits.

• The Journal of Information Technology
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• v.8 no.4
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• pp.9-25
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• 2005

The Understanding of The New Paradigm of Logistics Management is very important competitive factors. Especially, Logistics Outsourcing are receiving increased attention as means of becomming competitive in globally challenging environment So, This paper presents a in-depth analysis for New logistics management recently and suggest that third-party logistics and its implications for korea logistics strategy is most effectively new logistics management.