• The Journal of the Korea Contents Association
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• v.17 no.10
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• pp.343-359
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• 2017

This study aims to analyze the government accounting system of South Korea on the institutional complex and institutional congruence of new institutional theory and suggests policy reform for the system. I researched the literatures on the national and local accounting system and compiled research materials from the Ministry of Strategy and Finance, the Ministry of Interior and Safety, the Board of Audit and Inspection, and Government Accounting and Finance Statistics Center websites. Analysis showed that the government accounting system consists of various elements in institutional complex and the congruence level of national and local accounting system of South Korea is low in production, disclosure, and application of information. The suggestions of this study include: introducing accounting position recruitment, adopting government audit system, and improving cooperation between national accounting organizations and local accounting organizations for reliable information production; disclosing real time information and revealing information linking national and local accounting for transparent information disclosure; educating information user, providing accurate cost and available financial analysis indicators, introducing chief financial officer, and expanding range of consolidated national financial statements for information application.

• The Journal of Information Systems
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• v.8 no.2
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• pp.129-143
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• 1999

A great number of companies are currently examining the opportunities made available through the internet. This research aims to identify the factors that influence the adoption of the internet market. The innovation-IT-diffusion theory provide the theoretical foundation for this study. Seven factors were found to influence the adoption level of the internet market. They are top management support, cost efficiency, inclination toward new technology, absorptive capacity, institutional support, competitors move and customer pressure. Nonparametric test was used to test hypotheses. The results shows that top management support is the most important factor, and institutional support is not related to the adoption of the internet market.

• The Transactions of The Korean Institute of Electrical Engineers
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• v.60 no.11
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• pp.2165-2170
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• 2011

The separate order for the electrical work is an institutional plan to improve the electrical construction quality and strengthen the competitiveness of the electrical contractors. The systematic approach for the policy implementation of the separate ordering system can make its adaptability higher and lead to a policy success. There are many kinds of effects on the implementation of the separate order, but institutional foundation is needed for increasing the policy adaptability. The necessity of the systematic and theoretical foundation was detected in various factors by considering policy implementation theory. In order to fix the separate ordering system, reasonable methods such as finding inducements and offering incentive are more effective than legal procedures. At last, a variety of policy adaptability plans must be founded in order to invigorate the separate ordering system in a view of the policy implementation.

• International conference on construction engineering and project management
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• 2007.03a
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• pp.593-600
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• 2007

This paper presents the preliminary observations of an ongoing study that is looking into organisational changes that are externally imposed using the institutional theory. The study population are the government-linked companies involved in housing development (GLCHD) in Malaysia. For the purpose of this paper, only two are highlighted. From secondary sources, elements of changes that have exerted on these two GLCHD over the last six years and the internal changes that have taken place during the same time period were identified. The tentative conclusion is that external environment contributed to organisational change in the two GLCHD.

• Korean Journal of Child Studies
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• v.12 no.2
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• pp.154-172
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• 1991

The present study investigated psychological closeness between grandmothers and their grandchildren and functional aspects of grandmothers in the Korean family. 219 grandchildren, fifth and sixth grade children of 5 elementary schools in Seoul completed questionnaires. The results showed that grandmothers in Korea are categorized in an institutional role characterized by status and role performance. Among social role theory, resource theory and system views, the social role theory best explained psychological closeness between grandmothers and grandchildren.

• Journal of the Korean Society for information Management
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• v.28 no.4
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• pp.141-160
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• 2011

This study examined perceptions of 109 professors at doctorate-granting universities in the U.S. who have self-archived in Institutional Repositories(IRs), predicated on the Diffusion of Innovations Theory. The majority of the faculty learned about IRs through the contact from IR staff or their presentations. Relating to five characteristics of an innovation, digital preservation and usage statistics of an IR were considered to be its relative advantage. The principle of Open Access(OA) was found to have compatibility with the values that professors ultimately pursued. The trialability of an IR was determined by the fact that IRs were adopted by faculty through the participation of pilot projects. Professors who gained positive and visible results from IR adoption seemed more strongly support the repository. In addition, it is necessary for IRs to provide stable and effective services that support the continued adoption of IRs.

• International Journal of Advanced Culture Technology
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• v.11 no.3
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• pp.33-38
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• 2023

This study examined the influence of ESG performance on the firm value of Chinese equipment manufacturing companies over the period from 2011 to 2020. The analysis indicated that while ESG performance exerted a negative influence on firm value, this impact was not statistically significant. These findings substantiate the Institutional Difference Hypothesis (IDH), which posits that country-specfic institutional variations sifnificantly shape the strategic decision-making of organizations. When disaggregating the three components of ESG, variations in the results were observed both for overall ESG performance and for each individual dimension. Of the three dimension elements, the environmental (E) and governance (G) facets had a negative bearing, whereas the social (S) facet had a positive influence. Notably, only the governance dimension (G) demonstrated a statistically significant influence. These outcomes affirm the institutional difference hypothesis, illustrating divergent results across distint ESG dimensions.

• Korean Journal of Legislative Studies
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• v.24 no.3
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• pp.85-111
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• 2018

This study examines the puzzle of institutional change of irregular worker protection system in Korea through a theory of incremental institutional change. It is the case of "conversion" mode of institutional change that occurs when ambiguous rules permit reinterpretations of rules and regulations for converting functions of institutions into new ones without formal revision. Management sectors with enforcement power have circumvented main rules of high discretion since 2007. In institutional dimension, the extent of irregular workers and the provisions of limit on employment-period and prohibition-correction on discrimination lack sufficient details. In political context, veto possibilities have been downward. Irregular workers were hardly organized independently and two labor union federations mainly composed of regular workers were less receptive to them. Veto possibilities in legislation were also low: the Economic and Social Development Commission ended up in weak labor representation and labor parties in the National Assembly have undergone dissolution.

• Knowledge Management Research
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• v.18 no.1
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• pp.117-138
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• 2017

While prior work has noted the importance of knowledge creation in gaining competitive advantages, much less is understood about why firms do not actually use what they create. Building upon institutional approaches to organization studies, we offer a new framework to explain the gap between knowledge creation and utilization. We test our framework in an empirical context of sustainable innovation and environmental technologies where ideas of environmental sustainability have recently gained public popularity and shaped how interested audiences make evaluative assessments of firms. In such a context, firms are apt to perceive the social attention toward sustainability to be a normative pressure, which causes them to create new knowledge and develop technologies consistent with the pressure. Using data from the government-initiated certification system for green technologies, our study finds that firms do not always fully implement new environmental technologies they develop in response to the certification program, the situation we refer to as knowledge decoupling. We also examine a set of conditions under which knowledge decoupling becomes more or less amplified. Taken together, our findings show how a firm's knowledge creation and utilization is shaped by its external institutional environment as well as internal learning processes.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.40 no.2
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• pp.78-91
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• 2017

In this study, we conducted a comparative study on user's perception and behavior on public system service (PSS) using institutionalism theory and MGA (multi-group analysis) methodology. In particular, this study focuses on how institutional isomorphism is applied to public system services and how MGA can be implemented correctly in a variance based SEM (structural equation model) such as PLS (partial least square). A data set of 496 effective responses was collected from pubic system users and an empirical research was conducted using three segmented models categorized by public proximity theory (public firms = 113, government contractors = 210, private contractors = 173). For rigorous group comparisons, each model was estimated by the same indicators and approaches. PLS-SEM was used in testing research hypotheses, followed by parametric and non-parametric PLS-MGA procedures in testing categorical moderation effects. This study applied novel procedures for testing composite measurement invariance prior to multi-group comparisons. The following main results and implications are drawn : 1) Partial measurement invariance was established. Multi-group analysis can be done by decomposed models although data can not be pooled for one integrated model. 2) Multi-group analysis using various approaches showed that proximity to public sphere moderated some hypothesized paths from quality dimensions to user satisfaction, which means that categorical moderating effects were partially supported. 3) Careful attention should be given to the selection of statistical test methods and the interpretation of the results of multi-group analysis, taking into account the different outcomes of the PLS-MGA test methods and the low statistical power of the moderating effect. It is necessary to use various methods such as comparing the difference in the path coefficient significance and the significance of the path coefficient difference between the groups. 4) Substantial differences in the perceptions and behaviors of PSS users existed according to proximity to public sphere, including the significance of path coefficients, mediation and categorical moderation effects. 5) The paper also provides detailed analysis and implication from a new institutional perspective. This study using a novel and appropriate methodology for performing group comparisons would be useful for researchers interested in comparative studies employing institutionalism theory and PLS-SEM multi-group analysis technique.