• Title/Summary/Keyword: Empirical Knowledge

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An Inclusive Evaluation of Linkage Between Environmental Managerial Accounting and Knowledge Management: Empirical Evidence from Vietnam

  • HUYNH, Quang Linh
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.7
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    • pp.135-144
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    • 2022
  • The relationship between applying knowledge management and accepting environmentally managed accounting is more complicated than previous studies suggested. Knowledge management is both an antecedent and a consequence of implementing environmentally managed accounting in the workplace. Nonetheless, none of the prior studies have systematically investigated this relationship. The current article attempted to scrutinize the reciprocated multifaceted tie between environmental managerial accounting and knowledge management by utilizing the methods of directed graph searches as well as directed acyclic graphs. The research data was gathered from 342 publicly-listed corporations in Vietnam's key stock markets. The empirical findings disclose that implementing knowledge management can lead to adopting environmental managerial accounting in business, which is, in turn, an antecedent of accepting knowledge management. More importantly, the current research found that the adoption of knowledge management is the first factor to affect the research model. Nonetheless, the usage of knowledge management in business can, in turn, have a positive effect back to the implementing extent of environmental managerial accounting. The findings are beneficial to scientists and particularly to executives by shedding new insight into this reciprocated bond, which can lead executives to make sound decisions regarding knowledge management and environmental managerial accounting for businesses to acquire competitive advantages.

Development of an Automated Process Planning System for Manufacturing Wheel Bolt (휠볼트 제작을 위한 공정설계 자동화 시스템 개발)

  • 박성관;박종옥;이준호;정성윤;김문생
    • Proceedings of the Korean Society of Precision Engineering Conference
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    • 2001.04a
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    • pp.983-987
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    • 2001
  • This paper deals with an automated computer-aided process planning system by which designer can determine operation sequences even if they have little experience in process planning of wheel bolt products by a multi-stage former. The approach to the system is based on knowledge-based rules and a process knowledge base consisting of design rules is built. Knowledge for the system is formulated from plasticity theories, empirical results and the empirical knowledge of field experts. Programs for the system have been written in AutoLISP for the AutoCAD using a personal computer and are composed of two main modules. An attempt is made to link programs incorporationg a number of expert design rules to form a useful package. Results obtained using the modules enable the designer and manufacturer of wheel bolt product to be more efficient in this field.

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The Empirical Study on Relation between R&D Innovation Capability and Performance in Knowledge-Based Service Firms (R&D 혁신역량과 기업성과 간의 관계 연구)

  • Kim, Moon Sun;Kim, Soo Jung;Nam, Kyung H.
    • Journal of Korean Society for Quality Management
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    • v.40 no.4
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    • pp.631-640
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    • 2012
  • Purpose: This empirical study is focused on the relationship between innovation capability (R&D and Human Resource innovation) and performance in knowledge-based service firms. Methods: We build research model to test how each of innovation capability on technology and human resource is influenced on their financial and non-financial performance in the knowledge-based service industries. Based on the previous research, we hypothesized the factors are regarded innovation capabilities of the firms as the scale of R&D and human resources. Because this study is especially targeted to the performance of knowledge-based service firms. With the survey on 424 main knowledge-based service firms, the multi-regression analysis was performed. Results: The result showed that the scale of R&D and human resources capabilities are main factors for knowledge-based service firms' performance, which reflects the current industrial structure. Conclusion: This study empirically demonstrated that human resources are most important to the growth of knowledge-based service firms.

An Empirical Investigation of Mediation Effects between Information Communication Technology Implementation and Firm Performance: Role of Knowledge Absorptive Capacity and Knowledge Management Capability

  • Yang, Kyung-Hoon;Koo, Chul-Mo;Koh, Chang-E.;Lee, Dae-Yong
    • 한국경영정보학회:학술대회논문집
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    • 2008.06a
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    • pp.7-16
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    • 2008
  • This research examined the mediation effects of knowledge absorptive capacity (KAC) and knowledge management capability (KMC), between information communication technology (ICT) implementation and firm performance. In the past, studies investigated KAC and KMC separately. While studies of KAC focus on the flow of information, those of KMC focus on knowledge creation triggered by innovative information. However, KAC and KMC are not mutually exclusive and as such we investigated them together in this research. We surveyed 126 companies and analyzed hypotheses with LISREL analysis. This research provided empirical support for the Nonaka's contention that the information processing has a positive effect on knowledge creation. We also found that there is a mediation effect between ICT implementation and firm performance. Not only is there a direct effect of ICT implementation on firm performance, but there is an indirect effect through KAC and KMC. KAC has a positive effect on both KMC and firm performance. However, it has been discovered that while KMC has mediation effect, it is not significant as an independent factor for firm performance.

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A Study on Knowledge Management Utilizing CBR in e-Business (e-Business 환경하에서의 CBR(Case-based Reasoning)을 이용한 지식경영 사례)

  • Jung, Chang Duk;Kim, Kwang Chul
    • Knowledge Management Research
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    • v.3 no.1
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    • pp.93-106
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    • 2002
  • Knowledge management is a recent area in business administration that deals with how to leverage knowledge as a key asset and resource in modern organizations. Also, Knowledge systems are the single most important industrial and commercial offspring of the discipline called artificial intelligence. A Case Based Reasoning(CBR) system solves new problems by recalling adapting previous solutions. This paper presents the results of a recent empirical study. Furthermore this study proposes a CBR Methodology designed to manage knowledge of Hana company under e-business.

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Divergent and Convergent Thinking : The Connection of Right and Left-brain (확산적 사고와 수렴적 사고: 좌뇌와 우뇌의 연관성)

  • Lee, Hong
    • Knowledge Management Research
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    • v.7 no.2
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    • pp.1-11
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    • 2006
  • What is the role of right and left-brain in creative thinking? The current study is to address this question. Two empirical studies were performed to answer the question. First one is regarding the divergent thinking and right-brain connection. Second one is regrading the convergent thinking and left-brain connection. Empirical study showed that both of divergent and convergent thinking were asymmetrically related to creativity. Divergent thinking was connected to right-brain and convergent thinking was connected to left brain.

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A Study on the Performance and the Influence factors of Open Innovation of Knowledge-based Exporting companies. (지식기반형 수출기업의 개방형혁신 성과와 영향요인에 관한 연구)

  • Kim, Gwi-Ok
    • International Commerce and Information Review
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    • v.12 no.2
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    • pp.325-355
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    • 2010
  • Knowledge-based exporting companies in Korea have reached a stage to develop new technological innovation and to pioneer new markets. But, developing new technologies and launching new products require an enormous sum of money for Research and Development(R&D) and there is still uncertainty in technological development and markets. Therefore, through open technological innovation, they are encouraged to actively use external technological sources and ideas. They also need to enhance the efficiency of the relatively little R&D investment. In this paper, firstly, it conducts a precedent study on the concept and influence factors of knowledge-based exporting companies and open technological innovation. Secondly, it sets a study model and estimates a regression coefficient to analyze the influence factors of open technological innovation of knowledge-based exporting companies which are using external resources on the process of innovation. Through case study and empirical analysis, we are going to find the implication of open technological innovation and prepare the way of the innovation for the knowledge-based exporting companies. According to the empirical analysis, variables such as firm size, processing degree, product life, patent registration, maintaining internal security didn't have positive effects on open innovation performance. On the other hand, research capability and market preoccupancy had positive effects. Therefore, to succeed in open innovation, knowledge-based exporting companies not only need to secure research capability through open innovation, but also need to preoccupy the market through commercialization of developed product.

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The Effects of Leadership Type of Micro, Small and Medium Enterprises Owners and Knowledge Management on Business Performance (소상공인 경영자의 리더십 유형과 지식경영이 경영성과에 미치는 영향)

  • Chun-Sub Um;Heon-soo Jeong;Sung-Sook Ahn
    • Journal of Information Technology Applications and Management
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    • v.30 no.1
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    • pp.97-114
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    • 2023
  • The purpose of this study is to derive practical implications by verifying the influence of MSME owners' leadership type and management performance on knowledge management. In addition, we tried to verify the mediating role of knowledge management between the leadership type and management performance of MSME owners. Leadership types were divided into transformational leadership and transactional leadership. Transformational leadership consisted of charisma and inspirational motivation, while transactional leadership consisted of situational rewards and management by exception. For data collection, we conducted a survey targeting workers in small businesses. After excluding insincere data that were inappropriate for analysis, we used the remaining 243 samples for empirical analysis. To test the hypothesis, we adopted regression analysis and three-step mediated regression analysis as analysis methods. As a result of the empirical analysis, all seven hypotheses derived were supported, and the main results are summarized as follows. First, we found that MSME owners' transformational leadership and transactional leadership had a positive effect on knowledge management and management performance. Second, we found that knowledge management of MSME owners had a positive effect on business performance. Third, both transformational leadership and transactional leadership of MSME owners were found to be partially mediated by knowledge management in relation to management performance. Based on these research results, we derived practical implications for MSME owners.

Relationship among Activities, Knowledge, and Skills of Information System Practitioners (IS 실무자의 업무 활동과 IS 지식 및 소프트웨어 전문 기술 간의 관계에 대한 실증 연구)

  • Koh, Seok-Ha;Lee, Hyun-Woo;Kyung, Won-Hyun
    • Journal of Information Technology Applications and Management
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    • v.15 no.1
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    • pp.153-181
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    • 2008
  • Cluster analysis according to the activities IS practitioners perform shows that IS practitioners can be broadly categorized into two groups, generalists and specialists: generalists allocate their work time relatively evenly across the activities while specialists allocate more time on some specific activities than on other activities. Empirical findings also show that generalists and specialists are required to possess different configurations of IS knowledge and skills respectively to do their work successfully and that they possess different configurations of IS knowledge and skills. Empirical findings reveal that specialists change the activities they do mainly as their carrier evolves while generalists do not.

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Determinants of Growth of Public Technology Based Start-up: Focused on Subsequent Support of Technology Subject (공공기술 기반 창업기업 성장 결정요인: 기술주체의 후속지원을 중심으로)

  • Bong, Kang Ho
    • Knowledge Management Research
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    • v.21 no.2
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    • pp.41-58
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    • 2020
  • A plan to promote public technology-based start-ups as a way to enhance the use of public technology has been emphasized. However, the problem of creating commercial value has persisted due to the lack of reproducibility and readiness of public technology. Although gap exists in the linking process between the public and private sector, it is difficult to find objective empirical evidence as most of them are only qualitative research. Our empirical works examine the impact of subsequent support of the public research institute on the commercialization of public technologies. Then, we analyze how commercialization of public technologies affects the growth of technology-based startups using 2-stage least square (2SLS) model. We find that the linkage with the technology subject contribute to the successful commercialization of public technology, and further to the survival and growth of technology-based start-ups. Our finding suggests that knowledge management system, to facilitate interaction between technology developer and consumers, is needed for the success of public technology-based start-ups.