• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.309-321
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• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• The Journal of Fisheries Business Administration
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• v.48 no.1
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• pp.1-16
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• 2017

The fisheries industry has led the Korean economy, and has been achieving high-level position in the world. However, this industry meets aging, low growth and profit. In order to overcome this critical situation, it is needed to understand the overall status of industry. In industry level, most of previous researches focused on ocean industry rather than fisheries. In addition, scholars have been getting a lot of attention about fisheries cooperatives, fishing-ports, methods of fishery, and manufacturing process in fisheries sector. The aim of this research is analysis of domestic fisheries industry's managerial performance using data envelopment analysis(DEA) considering operating and scale view. Furthermore, the comparative analysis is performed by firm size, and industry type. In results, fisheries industry's managerial performance is not high, overall. In more detail, most of big size firms are under decreasing returns to scale(DRS) status. Fishery processing industry's performance is low, and fishery distribution industry has the best performance. This paper suggests that transferring operating capability from big firms to small firms, and policy supports and firm's activities should be accompanied for high-value added in fisher, and fishery processing industries.

• The Journal of the Korea Contents Association
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• v.21 no.3
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• pp.783-795
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• 2021

This study aims to examine the relationship between performance evaluation systems and managerial effectiveness of responsible administrative agencies. Previous studies mainly emphasize the institutional changes of evaluation system and its impacts. This study articulate important factors in performance evaluation systems like interactive communications the credibility of performance indicators top manager's concern. A survey was conducted by 510 employees of local statistical office agencies and a structural equation modeling was used in order to test hypotheses. Results show that the credibility of performance indicators and top manager's concern about evaluation are positively related to performance results and procedural transparency and to managerial effectiveness. Interactive communication did not show statistically significant on managerial effectiveness. The empirical test results indicated that the interactive communication about the evaluation system of responsible administrative agencies should be considered.

• Journal of the Korean Society of Food Culture
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• v.27 no.2
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• pp.172-183
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• 2012

This study was conducted to investigate the effects of the entrepreneurship and market orientation of franchisers on the boundary-spanning behavior of franchisees in food-service companies in the Yeongnam region. This study also investigated the relationship between the entrepreneurship and market orientation of franchisers and sought to identify the effect of the boundary-spanning behavior of franchisees on their managerial performance. Based on literature reviews, 4 hypotheses were tested. The subjects responding in this study were owners or managers of franchise restaurants in Youngnam province. A total of 605 questionnaires were analyzed using the factor analysis, a reliability test, and structural equation modeling analysis. The results revealed that first, the entrepreneurship and market orientation of franchisers were positively related to the boundary-spanning behaviors of franchisees, and secondly, the entrepreneurship of franchisers was positively related to their market orientation. Finally, the boundary-spanning behavior of franchisees was positively related to their managerial performance. Therefore, food-service franchisers in Youngnam should have the entrepreneurship and market orientation to lead franchisees to have positive boundary-spanning behaviors and good performance.

• Journal of Families and Better Life
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• v.17 no.2
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• pp.105-120
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• 1999

The purpose of this study was to examine dimensions related to effective managerial actions in association with effects of resourcefulness personal and managerial communications and condition s for effective home management on the basis of managerial process. Including elements of managerial process conditions for effective home management were divided into the four factors performance-condition dichotomy timing high level and middle range. In conclusion first the managerial process for effective management can be classified into the four conditions related to each other. That was termed as 'conditions for effective home management' Second the most influential variables on conditions for effective home management were personal and managerial communication. The four conditions for effective home management need to include communicaion. Third resuorcefulness was a crucial factor in relation to home management resources division. It is recommedned that resuorcefulness needs to de elop managerial actions of housewives.

• The Journal of Fisheries Business Administration
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• v.41 no.2
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• pp.1-23
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• 2010

This study is to evaluate member fisheries cooperatives' self-effort for managerial improvement qualitatively and quantitatively. The impaired member cooperatives' got grant from National Federations of Fisheries Cooperatives for managerial improvement for 2003~2004 with establishment of MOU. This MOU describes a self-effort of memebr cooperatives' required fulfillment items for managerial improvement. From the various level of analyses, we conclude that per capita total return or ROA has direct and positive effect on the improvement of net capital ratio or profit ratio. However, other MOU items like human resource management or an investment increment did not have a correlation with it. In addition, an aggregate financial indicator, such as ROA, seems to have a positive effect on the improvement of net capital ratio or profit ratio for the group of well restructured member cooperatives, but does not for the bad performance group. This is because the good performance has leads to the improvement of net capital ratio for the well-restructured member cooperatives since there is little chance to have additional weakness. From this study we can check the proper selection of MOU items should be based on the analysis of its effect on the managerial improvement.

• Korea Journal of Hospital Management
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• v.13 no.4
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• pp.1-26
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• 2008

This study examines the statistical relationship between medical specialists and managerial performance, using regression analysis with the number of medical specialists per 100 beds as the independent variable and the managerial performance index as the dependent variable. Managerial performance index incorporated the number of out-patients per specialist, the number of in-patients per specialist, the volume of revenue per specialist, the number of beds per specialist, and the average length of stay. To compare different groups of hospitals, dummy variable was applied to five groups of hospitals according to size: 100-299 beds, 300-599 beds, 600-899 beds, 900-1199 beds, and more than 1200 beds. The data consisted of 181 general hospitals with more than 100 beds, which included 28 public hospitals, 73 corporate hospitals, 64 university hospitals and 16 private hospitals. Of those, 87 hospitals were located in big cities and 94 hospitals in medium to small cities. This study used hospitals from the Korean Hospital Association, and data published in 2004. The collected data sample was analyzed using the SPSSWIN 12.0 version, and the study hypothesis was tested using regression analysis. The findings of this study are summarized as follows: Hypothesis 1 predicting a negative effect of the number of medical specialists on the number of out-patients per specialist was supported with statistical significance. The analysis of dummy variable showed causality in all the hospital groups larger than the group of 100-299 beds. Hypothesis 2 predicting a negative effect of the number of medical specialists on the number of in-patients per specialist was supported with statistical significance. The analysis of dummy variable showed causality in the hospital group of 300-599 beds when compared to the group of 100-299 beds. Hypothesis 3 predicting a negative effect of the number of medical specialists on the volume of revenue per specialist was not supported. However, the analysis of dummy variable showed that the volume of revenue per specialist increased in the hospital groups of 600-899 beds, 900-1199 beds, and over 1200 beds, when compared to the group of 100-299 beds. Hypothesis 4 predicting a negative effect of the number of medical specialists on the average length of stay was supported with statistical significance. The analysis of dummy variable showed causality in the hospital group of 300-599 beds, when compared to the group of 100-299 beds. Results of this study show that the number of the medical specialists per 100 beds is an important factor in hospital managerial performance. Most hospitals have tried to retain as many medical specialists as possible to keep the number of patients stable, to ensure adequate revenue, and to maintain efficient managerial performance. Especially, the big hospitals with greater number of beds and medical specialists have shown greater revenue per medical specialist despite the smaller number of patients per medical specialist. Findings of this study explains why hospitals in Korea are getting bigger.

• The Journal of the Korea Contents Association
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• v.11 no.3
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• pp.351-367
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• 2011

Few previous researches have been studied in terms of franchisees' perceptions of franchisors' entrepreneurial activities within the boundary of restaurant franchising industry settings. The sampling frame for this study included 605 restaurant franchisees in the business-format franchising system in Korea and data were collected from 1 October 2009 to 28 February 2010. This study, from franchisees' views, investigated the relationship among franchisors' entrepreneurship, external environment, organizational structure(mechanistic-organic) and managerial performance, with structural equation modeling(SEM). The research findings were, firstly, external environment positively affected entrepreneurship which positively affected market orientation and managerial performance, and secondly, market orientation made franchisors select organic structure and heighten managerial performance. Also, external environment led franchisors to adopt organic structure and aggravated their managerial performance. The implications of these findings were as follows. Firstly, the more franchiors had initiatives, innovatedness and risk-taking attitudes, the higher they had managerial performances and market orientation. Secondly, franchisors should keep and heighten market share with keeping in mind with customer orientation, competition orientation, harmony between departments, long-term orientation and profitability. Thirdly, continuous and cautious environmental scanning was necessary because external restaurant environment made organizational structure being changed and managerial performance being aggravated.

• Management & Information Systems Review
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• v.36 no.1
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• pp.233-249
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• 2017

This study investigates the relation of managerial ability and firm performance in case of Chaebol in Korea. We employ non-financing firms at Korean markets for the period 2000-2015. Most important decision is made by the head of Chaebol which increases firm value eventually and he has such a strong dominant power that managers belongs to Chaebol have to follow mother firm's decision directions. So it is expected that managers belongs to Chaebol have to focus on long term performance rather than short term profits, which means they concentrate their managerial ability much on the firm value. Otherwise, managers in which non-Chaebol focus their ability on periodic accounting earnings. Thus, this study examines an empirical analysis on the relation of managerial ability and firm performance and the effect of Chaebol on the relation of managerial ability and firm performance. Empirical results are as follows: First, there exists a statistically significant positive relation between managerial ability and firm performance either short- or long-term. Second, we extend this relationship into Chaebol condition and find that managerial ability of Chaebol positively influences on the firm value which is long-term performance, rather than return on assets which is short-term performance. These results imply that managers belongs to Chaebol much concentrate their ability on long-term value which is differenciated from the case of non-Chaebol samples. Chaebol is an important issue in Korea because it dominates most of Korean local economy so its' impact from small changes on our economy is big enough. Our study examining the relationships between managerial ability of Chaebol and firm performance is meaningful and it is a good signal that they concentrate their ability much on the long-term value rather than short-term profits. We expect that the results of this study will provide the academic and practical references. This study will contribute to the future research in accounting through an analysis of managerial ability which is a new measure, Chaebol, and firm value.

• Journal of Digital Convergence
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• v.11 no.11
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• pp.219-231
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• 2013

Many companies are adopting performance measurement systems(PMS) in order to acquire competitive advantage the promote long-term growth in Coping with the rapidly changing business environment. Prior research has focused on the relation between PMS and organizational performance. However, there is limited empirical research that examines the behavioural consequences of PMS. Further, there is little empirical research that examines whether measurement diversity have direct and/or indirect effects on work performance. As such, I examine how the relation between measurement diversity and managerial performance can be explained by the intervening variables of justice and organizational citizenship behaviour. This study is summarized as follows: this study finds that measurement diversity affect managerial performance indirectly through justice and organizational citizenship behaviour.