• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.679-687
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• 2020

The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

• Proceedings of the Korea Association of Information Systems Conference
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• 2004.11a
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• pp.431-443
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• 2004

Many e-Learning companies are incorporated for the last five years, but most of them are failed or merged by the other company. The main reasons are the absence of competitive strategies and recognition of critical success factors. There are many researches on the critical success factors of Information System (IS) and Electronic Commerce (EC) . We derived e-Learning success factors from the previous IS and EC researches. We classified the success factors into five dimensions, (1) contents management, (2) learner management, (3) business strategy, (4) organizational support and ability, (5) learning management system (LMS), and each dimension has 9 or more success factors measurement items. We surveyed the perceived importance of the success factors from the manager of South Korea e-Learning firms. The paper categorized the items into two or more factors for each dimension by the exploratory factor analysis. Finally, we conducted one-way ANOVA for each success factors by the business model. As a result, there is different importance level for each success factors by the business model. We concluded that each e-Learning company needs different strategies to their business model.

• Journal of Distribution Science
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• v.11 no.10
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• pp.17-25
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• 2013

Purpose - This study analyzes the effect of customers' perceived service innovativeness of service centers for electronic goods, on repurchase intentions of customers, using behavior intentions of service centers as a mediator variable. In customer management and customer relationship marketing, service centers can be the most representative customer relationship management departments because they are most closely placed at the interface with customers. In addition, this study intends to investigate if continuous relationship with customers during one-time product-selling can affect their repurchase intentions. Specifically, this research aims to investigate if the expansion of the saturated physical market of the manufacturing business, to intangible service markets, can be competitive enough to satisfy customer needs. Research design, data, and methodology - This study targets college students, and especially those who have computers, digital cameras, or cell-phones, and often use electronic products and services. In order to investigate our hypothesis, we analyzed dates through SEM (structural equation modeling) using SPSS for Windows 18.0 and AMOS 18.0. In addition, we measured Cronbach's α coefficient using SPSS for Windows 18.0 in order to measure reliability. Further, using AMOS 18.0, this research statistically measured convergent validity as well as discriminant validity, and examined mediation models and path models in which service innovativeness leads to customers' repurchase intentions of electronic products. Results - As a result, this research shows that customers' perceived service innovativeness of service centers for electronic goods has significant positive influence on customers' behavior intentions of service centers. In addition, service innovativeness of electronic goods' service centers also has significant positive influence on repurchase intentions of customers. Conclusion - This study investigates the effect of customers' positive relation with the innovativeness of electronic service center on their behavior intention and product repurchase. The more concrete, important results of the study are as follows. Through the mediating effect, the findings of the study suggest that customers' behavior intentions of service centers partially mediate the effect of customers'perceived service innovativeness of service centers for electronic goods on customers' repurchase intentions. This research also provides an insight that the importance of service innovativeness and innovative approaches in managing customers should be recognized in the process of repurchase and service roles of manufacturing business as a way for customer management. As a result, the relationship between customer satisfaction and service quality of service centers for the electronic products is very sensitive. Although previous studies focus on certain aspects of the case for enhancing service innovation (Kim, 2012), this research recommends that the service centers need to understand the customers'desire first and try to adapt to achieve customer satisfaction by being innovative. This innovativeness of service centers would make customers visit them consistently, which in the long run, will also influence their repurchase decisions.

• Journal of Intelligence and Information Systems
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• v.10 no.1
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• pp.27-45
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• 2004

While on-line shopping is increasing, the "Consumer Protection Law in Electronic Commerce" obliges each internet shopping mall to provide its business information. Although most internet shopping malls provide their business information in the semi-structured format on the bottom of their homepages, the attributes and expression forms of business information are different each other. It makes consumers difficult to identify their business information and lowers public confidence. Hence this study proposes three approaches - HTML-based structure, XML-based structure, and XML data island-based structure - to structuralizing business information for correct expression. The experiment results showed that the business information extraction time by XML data island-based structure is independent of the size of the web document, while the time by HTML-based structure is dependent on the size. By comparing the business information extraction times, we show that XML data island-based structure is more efficient and effective than HTML-based structure.structure.

• The Journal of Society for e-Business Studies
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• v.14 no.1
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• pp.13-34
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• 2009

As ubiquitous computing technology is proliferating, a wider range of u-services applying ubiquitous computing technology has been implemented and some of the u-services have been actively considered for commercialization. Accordingly, establishing corresponding business models based on u-services also have been increased. However, structured methodologies to build u-service business models are still in its very early age. Moreover, since most of the legacy business model formulation and analysis methodologies have stressed on conventional or digital services, not u-services. Hence, the purpose of this paper is to propose a structured methodology of formulating and analyzing business models for u-services. An illustrative example is described to show the feasibility of the proposed methodology. To do so, Business Model Diagram (BMD), which adopts model components for u-services, is newly developed.

• The KIPS Transactions:PartD
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• v.9D no.4
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• pp.713-722
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• 2002

In this paper, XML form generator is designed and implemented on the basis of e-business's DTD (Document Type Definition) document. Rapid evolving for internet services and information infrastructure give many impacts on the e-business, it need to make a new kinds of web-based or electronic-based document formats for e-business transaction trading. In current situations, there are many kinds of document formats on conventional business documents for each companies. And, it has many problems on the aspects of the document reusability and cost to support interoperability between documents for the trading partners. To solve this interoperability of documents, the constructed XML form generator is changing XML form document into HTML (HyperText Markup Language) based web document by XSLT. And it also generates XML business message validating for e-Business DTD by user Inputs.

• Journal of the Korean Geographical Society
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• v.38 no.3
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• pp.426-443
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• 2003

Electronic Commerce (EC) has been at the center of discussion as a symbol of the integration of unprecedentedly developed Information and Communication Technologies (ICTs) and traditional commerce. In spite of much attention to EC, the research from a spatial perspective has not proliferated yet. EC was regarded to have aspatial characteristics based on the expectation for a global expansion of business activities in a digital economy. This paper attempts to figure out the spatial characteristics of public Business-to-Business electronic marketplaces (public B2B e-MPs), as one of the most evolving forms of B2B EC, regardless of the low proportion in B2B EC at present. Many of the firms operating public B2B e-MPs in Korea were located in Seoul, especially in Gangnam-gu. The analysis of three spatial indices showed their extreme spatial concentration. The analysis on the location factors of Public B2B e-MP firms in Korea demonstrated that location factors of public B2B e-MP firms were differentiated by regional groups: Gangnam-gu, Seoul except Gangnam-gu, and the provinces. It was againt an initial extreme expectation that the firms relevant to B2B EC will not care about physical locations because they mainly do businesses in electronic space. The differences between those in Gangnam-gu and in the provinces were strikingly prominent. Such differentiated location factors by region were closely related to the different attributes of the public B2B e-MPs by region. In conclusion, public B2B e-MPs are not irrelevant to physical space and physical proximity, at least at a current stage. Customized spatial strategies are required for successful online businesses.

• Journal of the Korea Society of Computer and Information
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• v.5 no.4
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• pp.28-40
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• 2000

As the surrounding of companies is more complicated and intensive. many companies attempt managerial innovations by using information technology(IT) strategically. Recently, information technology, especially Electronic Data Interchange(EDI), is highlighted in the surrounding of companies, because it is regarded as a core technology. EDI is the direct computer-to-computer exchange of business documents in standard formats. EDI brings many benefits to the organization such as reduced costs, faster turnaround, better customer service, and strategic advantage. The Purpose of this study is to identify the effects of relational characteristics-communication, trust, conflict, and commitment- on the performance of Business-to-Business EC. In other words, this study examine the relationships between each characteristics and the effects of these characteristics on the organizational performance. The results of empirical analysis revealed that communications between parties have positive influence on the trust and commitment, and high label of commitment on the EDI is improved the organizational performance. In addition, trust in parties indirectly affects characteristics has unexpectedly positive influence on the trust, commitment, and performance.

• Journal of Fashion Business
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• v.11 no.4
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• pp.173-182
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• 2007

The concept of wearable computer says to be able to connect to network freely without restrict of place and time through the garment that contain the wire and circuit. Thereby we can realize the ubiquitous circumstances. Wearable computer plays a role of center in controlling the electronic equipments under the ubiquitous circumstances and also it will become the main stream of the future computer development. The current wearable computer displays ugly appearance by attaching the parts of computer on the garment instead of installing them in the box. However, as size of computer components are minimized and it's speed is getting faster, it is certain that wearable computer will evolve as fashionable computer, still retaining garment's original purpose such as fitting and fasion even though the computer is being installed to the clothing. This study reviewed about components, future market share, developed goods, human-being becoming cyborg, application area, restrict and on-going research of wearable computer.

• International Commerce and Information Review
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• v.5 no.2
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• pp.91-112
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• 2003

Nowadays, the spreading of electronic commerce using internet demands a lot of change in business environments, as it is called B2B. Especially, the B2B based EC have a majority rates over the 10% of whole EC markets. As the approach way and the core axis of e-Marketplace in B2B markets are changed more by the business section and industry section than by each company sections, all of the world leading company including Korea are trying to take a prior occupation in e-Marketplace market. In korea, B2B e-Marketplace are mainly leaded by ministry of commerce, industry and energy which choice the company, run a trial managed company. Above MOCIE efforts are now having a lot of trial and error. Accordingly, this thesis are focused on researching the construction trends of B2B e-Marketplace, the future prospects, and promotion plans.