• The Journal of Asian Finance, Economics and Business
• /
• 제9권2호
• /
• pp.347-353
• /
• 2022

Using the Heckman two-step procedure, this study investigates the relationship between management accounting implementation and firm effectiveness. The research data for this study was acquired from 450 publicly traded companies in Vietnam; however, the final sample only includes 304 responses containing useful information. The reliability analysis was used to evaluate the acquired data to examine the qualities of constructs and the dimensions that make them up. Then, the Heckman two-step technique was performed to analyze the causal connection from the acceptance of management accounting to firm effectiveness allowing for the effect of environmental uncertainty and organizational characteristics on the likelihood of adopting management accounting. The empirical findings show that management accounting acceptance determines firm effectiveness; however, the research model on the relationship between management accounting adoption and firm effectiveness has a sample selection bias. The main conclusions of this study are that there is a difference in the effects of management accounting adoption on business effectiveness when sample selection bias is not taken into consideration. When potential sample selection bias is taken into account by integrating environmental uncertainty and organizational characteristics in the research model, the effect of adopting management accounting on company effectiveness becomes minor.

• 한국정보시스템학회지:정보시스템연구
• /
• 제10권2호
• /
• pp.165-192
• /
• 2001

Knowledge Management (KM) is the systematic, explicit, and deliberate building, renewal, and application of knowledge to maximize an enterprise's knowledge-related effectiveness and performance from its knowledge assets. KM applies systematic approaches to find, understand, and use knowledge to create new capabilities, solve problems, enable superior performance, and encourage innovation. The purpose of this research is to identify the relationship of KM capabilities (KM infrastructures and KM processes) and organizational effectiveness and performance. An empirical research of the relationship of knowledge management capabilities and organizational effectiveness and performance is conducted from the information systems and knowledge management literature in order to access the following questions: (1) Does the knowledge management infrastructure contribute to the organizational effectiveness and peformance? (2) Does the knowledge management process contribute to the organizational effectiveness and peformance? The research design employs a mail survey questionnaire for gathering data from 500 firms in a number of industries. From a mail survey of 61 top managers of knowledge management, the results of empirical analyses provide the following major findings: (1) While the external effectiveness of organization is influenced by the cultural infrastructure of knowledge management, the overall performance of organization is influenced by the structural infrastructure of knowledge management. (2) While the external effectiveness of organization is influenced by the application and protection processes of knowledge management, the overall performance of organization is influenced by the knowledge acquisition process of knowledge management.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권8호
• /
• pp.567-576
• /
• 2020

This study develops a mediating model to explore the relationships between organizational characteristics, manager's knowledge, management commitment, user involvement, information quality, and management information system effectiveness in small- and medium-sized enterprises in Vietnam. Adapting scales from previous research, the authors designed questionnaires, which they distributed to respondents in Vietnamese small- and medium-sized enterprises. Also, by employing a meta-analytic path analysis throughout structural equation modelling (SEM) with sample of 356 respondents, authors indicate that organizational characteristics are directly related to management information systems effectiveness. Moreover, manager's knowledge, user involvement, and information quality show their important roles in the increase of management information system effectiveness, yet management commitment does not indicate a similar role in the growth of management information system effectiveness. Bootstrapping is utilized to discover the meditating role of information quality, illustrating that quality information mediates the linkages between user involvement, organizational characteristics, and management information systems. However, the mediating role of information quality in the relationship between management commitment, manager's knowledge, and management information systems is not significant. This study contributes to the management information system literature as well as to enhance MIS effects in small and medium-sized enterprises.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권7호
• /
• pp.457-468
• /
• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• 품질경영학회지
• /
• 제42권4호
• /
• pp.591-606
• /
• 2014

Purpose: The purpose of this study is to design an experimental simulation model for evaluating the UGV(Unmanned Ground Vehicle) effectiveness in a small unit combat scenario. Methods: We design and build a simulation model to evaluate the combat effectiveness of UGV in a small unit combat scenario. In order to build a simulation model, we used AnyLogic software tool which has functional advantages to describe agent-based simulation model. As for the combat scenario, we applied the typical engagement of mechanized unit equal or lower than battalion level. Analysis process follows the three phases. 1) Design an agent based conceptual medel in a small unit combat scenario. 2) Build a simulation medel using AnyLogic tool. 3) Analyze the simulation results and evaluate the UGV effectiveness. Results: The UGV effectiveness was measured and presented as a numeric values. Those numeric values were represented as a MOE(Measure of Effectiveness) which was the blue survival ratio. Conclusion: We developed an agent based simulation model which can provide a pattern of change how UGV effectiveness varied depending upon the number of UGV in a small unit combat scenario. We also found that the UGV effectiveness grows in the given scenario as the number of UGV increases.

• 지식경영연구
• /
• 제6권2호
• /
• pp.47-68
• /
• 2005

The Purpose of this study is to identify relationships between knowledge management performances and such Influence factors of knowledge Management as information technology, knowledge management process, culture & people, strategy & Leadership in Small and Medium-sized Enterprises. In order to test hypotheses, we collected data from 498 SME's employees, then analysed them by SPSSWIN. This results showed as follows; 1. All Influence factors of knowledge Management( information technology, knowledge management process, culture & people, strategy & Leadership) are to advance individual task effectiveness and organization effectiveness significantly. 2. Such Influence factors of knowledge Management as information technology, knowledge management process, culture & people are to improve business efficiency between the company. But strategy & leadership factor is not significant. 3. Influence factors of knowledge Management are different between knowledge performace factors such ac individual task effectiveness, organization effectiveness, and business efficiency between company.

• 디지털융복합연구
• /
• 제7권2호
• /
• pp.51-62
• /
• 2009

Most studies of organizational effectiveness previously done, have measured financial performance such as productivity, efficiency or subjective performance such as a commitment, satisfaction, and turnover intention of employees. However, these measurements have limitations to evaluate a organizational effectiveness in recent knowledge information era because evaluation of organizational effectiveness in knowledge-based society needs measurements in various aspects such as financial, customer, internal business process, and learning and growth. The purpose of this study is to overcome these problems and to introduce an appropriate system for evaluation of organizational effectiveness under knowledge management paradigm. In this paper, we suggest a Balanced Scorecard(BSC) as a new measurement standard of organizational effectiveness in a knowledge information era. The balanced scorecard is designed to help firms that have historically overemphasized short-term financial performance. When measuring organizational effectiveness through Balanced Scorecard(BSC) suggested by Kaplan and Norton[31], it is to present the measurement indices that can cover the limitation of the past evaluation indices of organizational effectiveness.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권1호
• /
• pp.423-435
• /
• 2022

Sharing culture brings many benefits to enterprises, creating initiative and efficiency in the work performance of managers and employees. The study aims to test the correlation between Sharing culture, opportunistic behavior, and effectiveness of employee management in enterprises in Vietnam. There is the implementation of a quantitative research method, through analysis of linear structural model SEM, with survey data including 601 samples of employees at enterprises. Research results show that sharing culture has a direct and negative impact on opportunistic behavior, positively on the effectiveness of employee management in enterprises. In these correlations, the employee's Trust and Organization commitment act as mediators. At the same time, opportunistic behavior has also been shown to play a mediating role in the relationship between the impact of Sharing culture on the effectiveness of employee management. Based on those results, the study suggested several recommendations to improve the effectiveness of employee management. The findings of this study have shown the importance of sharing culture and its direct and indirect correlation with opportunistic behavior and the effectiveness of employee management. These are meaningful contributions in both theory and practice of the research, and they will be the important basis for further research.

• 품질경영학회지
• /
• 제45권3호
• /
• pp.503-520
• /
• 2017

Purpose: In the near future, it is expected that UGV(unmanned ground vehicle) will be put into battle due to IT technology and unmanned technology development. In this study, we analyze the combat effectiveness considering communication effect where complex combat information and commands are transmitted. Methods: We use ABM(agent-based modeling) and wireless channel module which provides sophisticated communication effect through geographic information and UGV performance. And UGV combat simulation using wireless channel module is used to grasp the combat effectiveness according to the number of packets, which is a unit for storing all information and commands having high complexity. Results: The result of this study is to derive the optimal number of packets which does not decrease the combat effectiveness and the number of lost tanks. The number of packet increases, the survival ratio of our tanks are decreased. Conclusion: In this study, we reveal that the communication success or failure could affect the combat effectiveness. Also, it helps develope the standard communication protocol between UGVs and could be applied to analyze the cost effectiveness analysis in UGV combat environment.

• 보건행정학회지
• /
• 제11권3호
• /
• pp.1-30
• /
• 2001

This study was conducted to evaluate the effectiveness of team system at university hospitals in Korea. Data were collected from administrative and medical support workers at 4 university hospitals through the self-administered questionnaires and analyzed using frequency analysis, t-test, and oneway ANOVA. The results of this study are as follows. First, teams with higher team management characteristics show higher level of quality of work life and performance effectiveness. Second, teams which consist of members with variety background and skills show higher level of quality of work life and performance effectiveness. Third, team which have the higher autonomy, technology variety, job significance, and feedback show higher team effectiveness. Fourth, team which have team leaders with higher leadership score show higher level of quality of work life and performance effectiveness. Fifth, there are differences in team effectiveness in terms of sicio- demographic variables such as average age, position, and tenure of team members, length of team system, and team size. Sixth, the job autonomy of team members and the leadership of team managers have significant effects on the quality of work life variables. Seventh, the leadership of team leaders, job autonomy of members, and individual contact between team managers and members have significant effects on the team performance variables. In conclusion, in order to increase the effectiveness of team system in university hospitals, it is required to consider the characteristics of team management, diversity of team members, the autonomy of team members, the leadership of team manager, and the socio-demographic factors of team members.