• 경영과정보연구
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• 제28권2호
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• pp.21-39
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• 2009

이 연구는 국가별로 납세자들의 납세순응수준을 결정하는 요인들에 대한 분석을 통하여 납세순응수준을 높이기 위한 대안을 모색하는 것이며 이를 위하여 납세자의 조세윤리(tax morale)의 결정요인으로 경제적인 요소뿐만 아니라 Hofstede (1980)의 문화적인 요소가 조세순응(tax compliance)의 현상을 설명하는지 국제적으로 다르게 나타나는가를 실증분석을 통하여 조세순응의 결정요인을 확인하는데 그 목적이 있다 이를 위하여 38개국 5년간 총 190개의 관측치를 이용하여 검증하였으며 검증결과를 요약하면 다음과 같다. 효율적 경쟁법(effective competition law)의 수준이 높을수록, 경제적 자유수준이 높을수록, 정부정책의 투명성이 높을수록 조세순응수준이 높은 것으로 검증되었다. 반면에 지하경제규모가 클수록, 권력거리의 성향이 클수록 조세순응수준이 낮은 것으로 나타났다. 이와 같은 결과는 납세자는 왜 세무당국자에게 조세와 관련하여 저항하고 또한 조세순응(tax compliance)의 상황이 왜 나라마다 차이가 나는가에 대한 원인을 규명하여 납세순응도를 높이기 위한 정책대안이 될 수 있음을 보여주고 있다.

• 유통과학연구
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• 제13권11호
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• pp.93-100
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• 2015

Purpose - The objective of this research is to investigate whether national culture influences consumers' service evaluations. The services industry is receiving increasing attention from academia and practitioners as its position grows in global markets. Standardization or localization is a traditional managerial decision in global business. As the boundaries of services expand across national borders, firms are required to decide whether to standardize services or adjust to local needs. Though it is imperative to reflect global perspectives in marketing theories, these perspectives are mostly based on Western conceptualization of the world. Through a comparison of consumer groups from two culturally remote countries, service quality evaluation mechanisms are examined based on similar stimuli. The study tries to expand service marketing perspectives across national borders. Research design, data, and methodology - Eastern and Western countries are known to be culturally distinct. One Eastern and one Western country were chosen: an Anglo-Saxon country (the U.S., England, and Australia) and South Korea. In Hofstede's cultural dimensions, the differences between the two are pronounced. The Anglo-Saxon based countries share many similarities. Samples of the same sites are targeted. Questionnaires using a service quality scale (SERVQUAL) and a customer satisfaction scale were distributed. Utilizing Hofstede's typology of culture, the service evaluation mechanisms of the respondents from the two groups are evaluated. Three hypotheses are proposed from the review of the literature. These are service evaluation habits, importance of service quality dimensions for the individualistic/collectivistic countries, and strong/weak uncertainty avoidance cultures. Consumers from the individualistic countries are considered to care about themselves and demand a higher level of responsiveness and assurance. On the other hand, consumers from high uncertainty avoidance cultures are assumed to rely more on tangible questions of service quality, as these are the only predictable service quality indicators. A t-test and regression analysis are applied to validate the constructs. Results - The respondents from the Anglo-Saxon countries are more generous on service evaluations than Koreans. Researchers have indicated that Americans tend to give higher service evolution scores than European, Mexican, and Korean counterparts. The tendency is the same here. The sample from Anglo-Saxon countries demonstrated higher service evaluation scores on every dimension of SERVQUAL. For the second hypothesis, the respondents from the collectivistic culture rely less on core service dimensions (assurance and responsiveness) due to their tendency to place more value on group harmony than individual interest. However, the third hypothesis was not validated. Conclusions - The study attempted to expand the scope of service marketing to reflect cross-national perspectives. Service quality is known to have a strong influence on customer satisfaction and loyalty behavior. However, this research demonstrated that individuals from different cultural territories respond heterogeneously to the same stimuli. Scholars argue that national cultures are main factors in such deviated behavior. Scholars and global managers should be aware of differences in consumer value judgment mechanisms such as satisfaction, expectations, and perceptions.

• 산업경영시스템학회지
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• 제41권3호
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• pp.170-175
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• 2018

While the term online shopping refers to all online transactions, cross-border online shopping means shopping activities purchasing products or services over the internet for the customers abroad. As Internet use for the international shopping activity increasing, cross border online shopping has grown substantially for last decade. This study is about the problem regarding the cross border online shopping for two different countries and the variables that influence their shopping behavior. The cross border online shopping has been increased by the growth of Internet access. However, the growth of the Internet use does not guarantee a successful development of cross border e-commerce for every country. To find out the perception for cross-border online shopping for two different cultures, shoppers from two countries with different cultural background were chosen, and the perception for cross-border online shopping from each culture is contrasted. For statistical Analysis, ANOVA is used to find the relationship between a single non-metric independent variable, and multiple metric dependent variables. Hofstede's cultural dimensions model is adopted for this study as a tool to find out the patterns of cross border online shopping. This study showed what the variables would affect the perception in cross border online shopping. The results of this study indicated that cross border online shoppers with different culture were notably different on two variables identified-timeliness and ease of use.

• 디지털융복합연구
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• 제15권6호
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• pp.1-8
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• 2017

본 연구는 한국이 투자대상국인 OECD국가를 대상으로 외국인직접투자에 영향을 주는 요인을 파악하기 위하여 현지국과 투자국의 문화 거리와 부패인식지수의 차이를 활용하여 외국인직접투자에 영향을 주는 요인을 규명하였다. 연구결과 문화적 차원과 부패인식지수에 따라 외국인직접투자에 차이가 나타나는 것을 살펴볼 수 있었다. 문화적 성향에 따라 외국인직접투자가 증대될 수도 감소될 수도 있으며, 부패인식지수가 높을수록 투자가 활발하게 이루어졌다. 외국인직접투자에 영향을 주는 요인에 있어서 현지국과 투자국사이의 권력거리가 작을수록, 개인주의 대 집단주의 거리가 클수록 투자건수와 규모가 증대되는 것으로 나타났으며, 투자국의 부패인식지수가 높을 때 외국인직접투자가 증대되는 것으로 나타났다. 본 연구결과를 통하여 문화와 부패인식정도가 무역거래에 영향을 줄 수 있음을 확인함으로써 무역거래시 교역당사자간의 문화적 성향과 문화적 거리를 고려하여야 하며, 공공부패 등을 비롯한 사회적 변수를 적절하게 관리함으로써 무역 및 경제성장에 영향을 줄 수 있다는 시사점을 제시하였다.

• 복식문화연구
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• 제16권4호
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• pp.619-633
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• 2008

This study is to compare cultural characteristics and the clothing value between Korean and American college women. Also this study is to analyze the culture effect on the clothing value. The cultural characteristics is explained by Hofstede's five Cultural Dimensions- power distance, individualism, masculinity, uncertainty avoidance and long-term orientation. 800 questionnaires, were utilized for this study. The SPSS 12.0 was used to analyze the technical statistics like average and frequency, 1-test, $x^2$, factor analysis and multiple regression analysis. Also the LISREL 8.0 was used to Perform a confirmatory factor analysis. The result showed, first, there were 5 major cultural differences between Korean and American college women. Comparatively, Korean college women showed higher uncertainty avoidance and long-term orientation, and lower power distance, individualism and masculinity. Second, there were differences in the clothing value aspect. Korean college women considered the aesthetic clothing value to be most important, however, American college women considered the economic clothing value to be most important. Third, there were some differences in the clothing value because of the cultural differences. For Korean college women, there were 5 major cultural differences that had an effect on the aesthetic, social, religious and economic clothing values, however, for America college women, the 5 major cultural differences had an effect on the aesthetic, social, and religious values but no effect on the economic value.

• Asia pacific journal of information systems
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• 제21권3호
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• pp.51-69
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• 2011

Security has been considered one of the most critical issues for managing IT resources in many organizations. Despite a growing interest and extensive research on security at various levels, little research has focused on the comparison of security knowledge levels between different cultures. The current study investigates and compares the security knowledge level between Korea and the U.S. Based on the literature review of spyware, Hofstede's cultural dimensions, and security knowledge, this study identifies three constructs (i.e., security familiarity, spyware awareness, and spyware knowledge) to examine the difference of security knowledge levels between Korea and the U.S. Six hundred ninety-six respondents from Korea and the U.S. participated in the survey, and an in-depth analysis based on analysis of covariance (ANCOVA) was carried out. The results show that the levels of security familiarity, spyware awareness, and spyware knowledge are significantly lower in Korea than in the U.S., as expected. These findings present a significant association between national culture and security knowledge, and the degree of individualism (or collectivism) plays an especially critical role in the perception of security. A number of implications for academia and practitioners emerge. Limitations and future research directions are discussed in the conclusion.

• 통상정보연구
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• 제16권3호
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• pp.381-412
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• 2014

본 연구의 목적은 거래적/변혁적 리더십이 직무만족과 조직몰입에 미치는 영향을 분석함에 있어서 국가문화의 조절효과를 밝혀내는 것이다. 이를 분석하기 위해, 국제경영을 수행하고 있는 해외진출기업과 국내진출 외국기업을 대상으로 설문조사를 실시하였다. 연구결과는 다음과 같다. 첫째, 거래적/변혁적 리더십이 직무만족과 조직몰입에 미치는 영향은 변혁적 리더십이 거래적 리더십보다 더 높은 것으로 나타났다. 둘째, 거래적/변혁적 리더십이 직무만족과 조직몰입에 미치는 국가문화의 조절효과는 남성주의문화성향을 제외한 집단주의, 권력간격, 불활실회피 문화의 조절효과는 변혁적 리더십에 통계적으로 유의한 정(+)의 효과를 보여주었다. 또한 국가문화 단독요인의 경우 유의한 결과를 보여주지 못한 반면 리더십과 문화요인과의 상호작용의 경우 유의한 결과를 나타내고 있다는 점은 해외진출기업이 진출국가의 문화 환경을 고려한 리더십을 선택함으로 보다 나은 조직성과를 달성할 수 있게 할 수 있다는 점에서 매우 의미 있는 시사점을 제공해 줄 수 있을 것이다.

• Asia pacific journal of information systems
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• 제19권1호
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• pp.113-145
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• 2009

Recently, due to the globalization of the IT(Information Technology) market, devices and systems designed in one country are used in other countries as well. This phenomenon is becoming the key factor for increased interest on cross-cultural, or cross-national, research within the IT area. However, as the IT market is becoming bigger and more globalized, a great number of IT practitioners are having difficulty in designing and developing devices or systems which can provide optimal experience. This is because not only tangible factors such as language and a country's economic or industrial power affect the user experience of a certain device or system but also invisible and intangible factors as well. Among such invisible and intangible factors, the cultural characteristics of users from different countries may affect the user experience of certain devices or systems because cultural characteristics affect how they understand and interpret the devices or systems. In other words, when users evaluate the quality of overall user experience, the cultural characteristics of each user act as a perceptual lens that leads the user to focus on a certain elements of experience. Therefore, there is a need within the IT field to consider cultural characteristics when designing or developing certain devices or systems and plan a strategy for localization. In such an environment, existing IS studies identify the culture with the country, emphasize the importance of culture in a national level perspective, and hypothesize that users within the same country have same cultural characteristics. Under such assumptions, these studies focus on the moderating effects of cultural characteristics on a national level within a certain theoretical framework. This has already been suggested by cross-cultural studies conducted by scholars such as Hofstede(1980) in providing numerical research results and measurement items for cultural characteristics and using such results or items as they increase the efficiency of studies. However, such national level culture has its limitations in forecasting and explaining individual-level behaviors such as voluntary device or system usage. This is because individual cultural characteristics are the outcome of not only the national culture but also the culture of a race, company, local area, family, and other groups that are formulated through interaction within the group. Therefore, national or nationally dominant cultural characteristics may have its limitations in forecasting and explaining the cultural characteristics of an individual. Moreover, past studies in psychology suggest a possibility that there exist different cultural characteristics within a single individual depending on the subject being measured or its context. For example, in relation to individual vs. collective characteristics, which is one of the major cultural characteristics, an individual may show collectivistic characteristics when he or she is with family or friends but show individualistic characteristics in his or her workplace. Therefore, this study acknowledged such limitations of past studies and conducted a research within the framework of 'theoretically integrated model of user satisfaction and emotional attachment', which was developed through a former study, on how the effects of different experience elements on emotional attachment or user satisfaction are differentiated depending on the individual cultural characteristics related to a system or device usage. In order to do this, this study hypothesized the moderating effects of four cultural dimensions (uncertainty avoidance, individualism vs, collectivism, masculinity vs. femininity, and power distance) as suggested by Hofstede(1980) within the theoretically integrated model of emotional attachment and user satisfaction. Statistical tests were then implemented on these moderating effects through conducting surveys with users of four digital devices (mobile phone, MP3 player, LCD TV, and refrigerator) in three countries (US, Germany, and Russia). In order to explain and forecast the behavior of personal device or system users, individual cultural characteristics must be measured, and depending on the target device or system, measurements must be measured independently. Through this suggestion, this study hopes to provide new and useful perspectives for future IS research.

• STI Policy Review
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• 제6권2호
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• pp.54-86
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• 2015

The study examines the U.S. Small Business Innovation Research (SBIR) program, with a focus on the recent Reauthorization, and compares, in the political context, the U.S. and East Asian countries-Japan, Korea and Taiwan-that adopted the U.S. SBIR program. For the systematic analysis and cross-country comparison, the study employs Kingdon (2003)'s framework-his political theory and Garbage Can Model-to identify political participants and processes underlying the SBIR Reauthorization and to analyze the differences in problem, policy, and politics streams between the U.S. and East Asian countries. For the cross-country comparison, specifically, the study uses various data sources such as OECD, Global Entrepreneurship Monitor, Hofstede's Cultural Dimensions, and World Value Survey. Based on the analysis outcomes, implications of U.S. practices on East Asian countries are extracted as follows. East Asian countries tend to: Have higher entrepreneurial aspiration while lower entrepreneurial activity and attitude than the U.S.; bear higher long term orientation and uncertainty avoidance while lower individualism than the U.S.; and have greater expectations of technology development and higher confidence in political parties while participating less in political action than the U.S. Drawing on the differences, the following policy recommendations are suggested. East Asian countries should: Improve entrepreneurs' access to resources (in particular, financial resource) in order to link their high entrepreneurial aspiration to actual entrepreneurial activities; cultivate failure-tolerating culture and risk-taking entrepreneurs, for instance, by providing a second chance to SBIR-participating businesses that failed to materialize their innovative ideas; and leverage their high expectations of new technology in order to take bold actions regarding their SBIR programs, and update the programs by drawing out constructive dialogues between SBIR stakeholders.

• 디지털융복합연구
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• 제12권12호
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• pp.23-36
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• 2014

본 연구는 인터넷 영역에서 개인의 윤리적 의사결정에 대한 국가문화의 영향을 분석하였다. 본 연구를 위하여 다섯 개의 도덕철학 변수들인 정의주의, 상대주의, 이기주의, 공리주의, 그리고 의무론이 개인의 윤리적 판단에 영향을 미치며, 이 윤리적 판단은 행위의도에 영향을 미친다는 윤리적 의사결정 모형이 제시되었고, 이 윤리적 의사결정 모형에 대하여 홉스테드의 다섯 가지의 국가문화 차원들인 권력격차, 개인주의, 남성성, 불확실성 회피, 그리고 장기 지향성의 영향을 분석하였다. 연구결과 인터넷 영역에서 권력격차, 개인주의, 그리고 남성성은 의무론과 윤리적 판단 간의 관계에 영향이 있었으며, 개인주의, 남성성, 그리고 불확실성 회피는 정의주의와 윤리적 판단 간의 관계에 유의한 영향을 주는 것으로 나타났다. 또한 개인주의와 장기 지향성은 윤리적 판단과 행동의도 간의 관계에 유의한 영향이 있는 것을 보여 주었다.