• Journal of Family Resource Management and Policy Review
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• v.2 no.1
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• pp.1-14
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• 1998

The purpose of this study was to examine patterns ofmoney management and control of family finances. The data for this study were collected from 311 wives who were currently employed in professional, managerial, and clerical occupation living or employed in Seoul. Frequency, percentage and cross-tab analysis were used to analyze the data. The results were as follows: 1) money management patterns were classified into six types; wife-management pattern, wife-management/husband-alienation pattern, wife-management/husband-involvement patter, joint management pattern, joint/separate mixed pattern, and multi management pattern. Among them wife-mannagement pattern was used most frequencly by the couples. 2) Four family finance control patterns were found and named by joint control, wife control, husband control, and self control. The joint control pattern was found to be the most prevalent one. 3) Money management patterns influenced how family finances were controled.

• Korean Business Review
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• v.1
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• pp.249-271
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• 1987

Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

• Proceedings of the Korean Nuclear Society Conference
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• 2005.10a
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• pp.1011-1012
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• 2005

• Journal of Korea Society of Digital Industry and Information Management
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• v.6 no.1
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• pp.13-22
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• 2010

In this paper, we propose a management system for positioning and indicating the surveyed control point using RFID and UMPC. This system is composed of digital control point, management system and application. The digital control point transmits information of the surveyed control point and the management system receives the data from the digital control points and manages the scattered digital control points. The system offers three services for managing the surveyed control point. The first service is control point monitoring service for identifying the change of location, locating the missing control point and the second service is control point search service notifying selected control point to user, and the third service is control point land management service for editing the control point information in the land. Therefore, this system makes it easy for administrators to access the control point information of the scattered surveyed control point through the country and enhances the managing efficiency.

• International conference on construction engineering and project management
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• 2005.10a
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• pp.377-382
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• 2005

The tools, methods and measures used for project control reflect underlying theories of management. Management theory has been neglected in the construction industry, which has rather focused on tools and neglected theory. This paper contributes to the theory of project management by introducing and developing two fundamental and competing conceptualizations of management: MBM (Managing-by-Means) and MBR (Managing-by-results). Current project control and performance measurement practice is based on MBR. However, project control based on MBR may not be appropriate for managing dynamic projects. The paper present the Last Planner^TM System (LPS) and Process Variance Control (PVC) as examples of methods reflecting the MBM view. It is argued first that the MBM view is appropriate for managing uncertain, complex and quick projects. The paper also explores how MBR tools and techniques may be appropriately used within an MBM framework.

• Proceedings of the Korean Nuclear Society Conference
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• 2005.05a
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• pp.1209-1210
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• 2005

• Journal of Technology Innovation
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• v.8 no.1
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• pp.155-172
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• 2000

Management control is the process by which managers ensure that resources are obtained and used effectively and efficiently in achieving the organization's objectives. This paper explores relationships between characteristics of R&D and management control. R&D characteristics measured in this research include the degree of technological uncertainty and the measurability of outputs. Management control was classified and categorized into observable dimensions of control such as behavior, budget, process, results and personnel control. The relationships were tested with questionnaire survey data from a sample of 206 principal investigators(PIs) in the thirteen Government supported research institutes(GSRIs) in Korea. There are significant negative relations between the degree of technological uncertainty and budget, process and personnel control, and significant positive relations between the measurability of outputs and process, results and personnel control. These results indicate that the relations between task characteristics and management control in R&D are different from those to be found in other activities of organizations.

• International Journal of Quality Innovation
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• v.4 no.1
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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.

• Journal of Technology Innovation
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• v.11 no.1
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• pp.177-193
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• 2003

This paper examines empirically if the increase of funding uncertainty in government supported R&D institutes(GSRIs) in Korean cause managers to use more effective management control practices. Recently government introduced a new government R&D budget management system, based on competition, named PBS(Project Base System). Government requires GSRIs to be self-supporting and compete for funding from government. The introduction of new budget management system named PBS, has resulted in the increase of funding uncertainty in GSRIs. According to institutional theory, government organizations gain legitimacy by conforming to external expectations regarding management control practices, In contrast, contingency theory proposes that management control practices are driven by the fit between the technical features of the environment and the management control practices. The contingency literature provides that one external factor expected to motivate government managers to use more efficient control practices is the presence of competition and funding uncertainty. This paper use both theoretical perspective to develop hypotheses and examine the influence of funding environment on management control practices. Results show that the more institutionalized environment, the more managers in GSRIs rely on bureaucratic mode of control for conforming to external requirements, and the greater the funding uncertainty, the more managers use results and personal modes of control to improve research team performance.

• Proceedings of the Korean Nuclear Society Conference
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• 2005.05a
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• pp.1187-1188
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• 2005