• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.249-257
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• 2022

COVID-19 struck without warning, and by the first quarter of 2020, the world had plunged into a state of total closure as a means of containing the pandemic's devastating effect. Certainly, the pandemic shook many economies; some countries were able to cope, while third-world countries lost their invulnerability. Based on this, the current study looked at financial reports from Kuwaiti conventional and Islamic banks from 2019 to 2020 (before and after the pandemic) and compared the findings to see how much of an impact Kuwaiti conventional and Islamic banks had during the COVID-19 epidemic. Financial analysis of financial reports was used as a quantitative methodology, and variables were compared and analyzed, including (the liquidity ratio, profitability ratio, and financial leverage) within (14) Kuwaiti conventional and Islamic banks. The study found that the pandemic had a detrimental impact on both conventional and Islamic banks in Kuwait, as they were the first line of defense for the Kuwaiti economy during lockdowns and quarantines. Furthermore, there were significant implications on the Rate of Return on Investment, Debt, Financial Leverage, and Return on Equity.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.325-332
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• 2022

The aim of this research is to use a conceptual model to experimentally evaluate the mediating impact of government financial and training support on structural social capital and non-financial performance of family farms. Questionnaires were used to collect data from family farms in Guangxi, China, from August 25^th to September 8^th, 2021. There were 759 valid responses, accounting for 94.99 percent of the total number of respondents. The scales' reliability and validity, and the research's mediating effects and hypotheses, are tested using SPSS 22.0 and AMOS 26.0. The findings suggest that the impact of government financial assistance on family farms' non-financial performance cannot be substantiated. The intermediary chain connection of financial and training support, on the other hand, has a significant mediating effect between structural social capital and family farm non-financial performance. Direct financial assistance could be thought to encourage family farms to rely too much on funding, making them less competitive in market competition, innovation, and long-term operations. According to the conclusions of the study, government assistance to family farms could take a variety of forms, including providing diversified skills training programs in farming practices, managerial skills, and other areas.

• 벤처창업연구
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• 제18권5호
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• pp.175-183
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• 2023

본 연구는 대학생들의 금융이해력과 재무관리행동이 창업인식에 미치는 영향과 기업가정신의 매개효과를 살펴보았다. 이를 위하여 부산경남지역 대학생들을 대상으로 설문조사를 실시하였으며, 총 207명의 응답을 표본으로 SPSS 28.0 프로그램을 이용하여 검증하였다. 연구결과, 금융이해력과 재무관리행동은 기업가정신과 창업인식에 긍정적인 영향을 미치는 것으로 확인되었다. 또한, 금융이해력과 창업인식, 재무관리행동과 창업인식간에 기업가정신은 긍정적인 매개효과를 하는 것으로 확인되었다. 금융이해력 향상은 바람직한 재무관리행동으로 이어져 재정적으로 책임감 있는 의사결정을 할 수 있는 잠재력을 키워주며 미래에 기대하는 삶의 수준을 달성하기 위한 실천의지를 높여준다. 본 연구 결과는 잠재적 창업가인 대학생들이 혁신과 성장의 원천인 창업을 인식하고 이를 촉진하기 위해서는 대학교육 과정애서 금융이해력과 기업가정신 교육이 매우 중요함을 시사하고 있다.

• 한국산학기술학회논문지
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• 제10권4호
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• pp.771-784
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• 2009

조직의 환경이 불확실성이 높고 동태적인 상황에서는 유형 자산 보다는 지식 기반의 무형 자신을 확보하여 차별적인 경쟁 우위를 먼저 확보하고 이를 유지할 수 있도록 하여야 할 것이다. 특히 서비스 산업에서의 인적 자원 관리는 매우 중요하다 하겠다. 본 연구에서는 선행 연구를 바탕으로 IT 기반의 정보 시스템으로서의 e-HRM 시스템에 대해서 도입 요인과 조직의 성과를 연구하였다. 연구 결과, 첫째, 정보 기술 요인 중 IS 성숙도는 조직 성과에 영향을 미치는 것으로 나타났으며, IS/IT 기반 구조는 재무적 성과에만 유의한 영향을 미치는 것으로 나타났다. 둘째, 환경 요인 중 경쟁 정도, 정보화 정도, 환경 불확실성 요인들은 재무적 성과에 영향을 미치는 것으로 나타났으나, 비 재무적 성과에는 영향을 미치지 않는 것으로 나타났다. 셋째, 조직의 규모는 정보 기술 요인 및 환경 요인과 조직성과 간에 부분적으로 조절적 역할을 하고 있음을 알 수 있었다. 따라서 서비스 산업에서는 조직의 규모가 큰 경우에는 e-HRM 시스템을 도입하는 것이 조직의 재무적 성과의 향상에 효과적이라는 결론을 조심스럽게 내릴 수 있었다.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• 유통과학연구
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• 제21권1호
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• pp.53-63
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• 2023

Purpose: Big Data analytics (BDA) has been recognized to improve firm performance because it can efficiently manage and process large-scale, wide variety, and complex data structures. This study examines the determinants of Big Data analytics adoption toward marketing and financial performance of global logistic companies in Thailand. The research framework is adopted from the technology-organization-environment (TOE) model, including technological factors (relative advantages), organizational factors (technological infrastructure and absorptive capability), environmental factors (industry competition and government support), Big Data analytics adoption, marketing performance, and financial performance. Research design, data, and methodology: A quantitative method is applied by distributing the survey to 450 employees at the manager's level and above. The sampling methods include judgmental, stratified random, and convenience sampling. The data were analyzed by Confirmatory Factor Analysis (CFA) and Structural Equation Model (SEM). Results: The results showed that all factors significantly influence Big Data analytics adoption, except technological infrastructure. In addition, Big Data analytics adoption significantly influences marketing and financial performance. Conversely, marketing performance has no significant influence on financial performance. Conclusions: The findings of this study can contribute to the strategic improvement of firm performance through Big Data analytics adoption in the logistics, distribution, and supply chain industries.

• 한국전자거래학회지
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• 제4권3호
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• pp.119-137
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• 1999

The World Wide Web(WWW) has provided multi-media cyberspace for electronic markets where suppliers and demanders can do global electronic business with each other directly and conveniently. There are two contradictory views on the roles of intermediaries in electronic markets. One says we may not need intermediaries in doing business because suppliers and demanders can contact with each other directly in electronic markets. The other thinks that the intermediary function may be vertically decomposed from the company's internal value chain because it can be done more efficiently through networks by external intermediaries. Intelligent software agent is a new emerging technology in the field of computer science. An intelligent agent can support and do actions on behalf of users on computer networks. We think that this technology can be utilized to implement more efficient cybermediaries for electronic commerce. This paper proposes an XML-based framework for financial software agent, which selects financial products best fitted for the customer's needs in electronic market environment.

• 한국경영과학회지
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• 제39권3호
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• pp.41-49
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• 2014

Several developed countries have recently provided electric vehicle consumers and producers with financial subsidies. There has been some empirical research on the impact of government subsidies on the consumers' purchase of electric cars. However, little analytical research on the government subsidies for the electric car market exists. This research analyzes the impact of the government financial subsidies on the electric car price and technology level as well as the consumers' adoption of electric cars. This research also suggests that the government should subsidize only the electric car market to further improve the electric car technology.

• 한국IT서비스학회지
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• 제11권3호
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• pp.89-101
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• 2012

The study investigated if IT investment in Korean financial markets for the past 18 years has grown following the s-curve pattern based on Nolan's growth model in order to find the correlation between IT investment and management performance in the financial industry. According to the research finding it can be said that the overall financial markets maintain s-curve pattern, and IT investment is related to management performance, particularly increase in total assets and net profit. However, each sector has defining features of growth patterns. The banking industry has grown similarly to the s-curve, and the insurance industry also shows the s-curve but it looks more like linear pattern. In terms of securities industry, its growth patterns can hardly be considered s-curve due to the irregular changes. his research outcome illustrates the analysis of IT growth patterns in the financial industry and thus, it is expected to be a useful reference when deciding the appropriate time for IT investment in the financial industry.

• 디지털산업정보학회논문지
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• 제7권1호
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• pp.159-171
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• 2011

This paper discuss the role of venture capital as a critical financing sources for Venture Business particularly technology oriented firms. Thus this study is to analyse what makes the difference in financial performance among the companies. In particular, this paper focuses on their financing channels, which would have greater influence on their financial performance according to having venture capitals or not. As a result, taking into consideration of financial performance of the companies, there were significant differences in financial performance between venture companies with the capital and one without it. Therefore, it is necessary to reconsider capital policies for venture business and also those policies will be well alliance with nurturing the ventures not only support financing aids but also build up the institutional improvement plan.