• 한국문헌정보학회지
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• 제43권3호
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• pp.31-58
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• 2009

디지털지식정보 환경에서 기록은 업무처리와 더욱 밀접한 관계를 가지면서 조직의 경영활동에 핵심적 요소로 부각되고 있다. 실제, 경영은 업무 성과물의 집합체로 표현되며, 조직의 컴플라이언스, 지식경영, 리스크 관리 측면에서 기록관리의 중요성은 날로 증대하고 있다. 하지만 이러한 경영 및 기록 환경의 변화에도 불구하고, 기록관리와 경영활동 간의 실제적 상관성을 밝히는 학술적 논의는 부재한 것이 현실이다. 이에 본 연구는 공공기관의 기록관리 발전을 위해, 양자간의 상관성에 대한 규명과 인지가 선행되어야 한다는 인식 아래, 현 공공기관 경영평가모델의 토대가 된 말콤 볼드리지 모델과 기록관리표준을 중심으로 기록관리와 경영품질 및 성과 간의 밀접한 상관성을 제시한다. 구체적으로는, 경영평가모델 평가지표 속의 기록관리 요소와 기록관리표준에서의 경영품질 요소를 추출 비교분석하며, 이를 통해 상호 공통된 요소와 사각지대로 남아있는 요소들을 기록관리 측면에서 고찰한다.

• Journal of East Asia Management
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• 제4권1호
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• 의료법학
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• 제9권2호
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• pp.181-207
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• 2008

With recent emphasis on evidence based medicine, clinical practice guidelines are seen as a potential mechanism by which unify various managerial and professional approaches to improving the quality of care. The development process of guidelines has been the subject of much research. and it is need translating the medical evidence of research into a clinical practice guidelines. the gathered evidence needs to be interpreted into a clinical, public health, policy, or payment context. The term 'clinical practice guidelines' can evoke a diverse range of responses from healthcare personnel. Clinical practice guidelines are increasingly used in patient management but some clinicians are not familiar with their origin or appropriate applications. Understanding the limitations as well as benefits of CPG could enable clinicians to have clearer view of the place of guidelines in every practice. In the context of increasing complaints and litigation in healthcare, the legal implications of clinical practice guidelines are of increasing importance. Clinical practice guidelines could, in theory, influence the manner in which the courts establish negligence by suggesting the doctor breached the duty of care by failing to provide the required standard of medical care. In several studies, the CPGs were relevent to and played a pivotal role in the proof of negligence. Much depends on the quality of guidelines and the tools developed and the authoritativeness of a guideline. Recently, there are several opinions the court also should review the validity and reliability of expert testimony including medical evidence. and widespread use of guidelines in malpractice lawsuit could lead the physicians to greater compliance with guidelines in the long term. In conclusion, Health care reformers, physicians as well as guidelines developers should understand that guidelines have both medical and legal aspects as a double-edges sword. so clinicians, legal representatives and decision-makers should not defer unduly to guidelines.

• 동아시아경상학회지
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• 제9권4호
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• pp.1-15
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• 2021

Purpose - In a difficult time for a firm, it seems impossible to change circumstances by a firm. Nevertheless, the firm must do whatever it can do by however it can do. Therefore, the purpose of this study is to analyze the effect of HRM practice on organizational effectiveness with the status quo of the firm as a moderator. Based on the result of this study, the managerial implication could be suggested as a contextual response to each status quo of the firm in improving and managing organizational effectiveness by HRM practice. Research design, data, and methodology - This study measured organizational effectiveness with employee satisfaction and organizational commitment. HRM practice includes two HR management areas, HR system, and HR attitude. HR system includes education & training and additional wage welfare. HR attitude includes employee stress and empowerment. As for the status quo of the firm, this study considered three construct; firm feature, strategic feature, environment change feature. This study analyzed 397 employees of 24 company data from the 7th HCCP of KRIVET. Result - Hypothesis 1 through Hypothesis 3 were partially supported. The results of this study suggest that to increase organizational effectiveness(job satisfaction and organizational commitment), employee stress and education & training participation need to be managed. And circumstance of an organization as given the Status Quo of the firm needs to be managed differently like firm size, environment change in demand, and technology. Conclusion - This study suggests best-practice implications based on the result between HRM practice and organizational effectiveness. And also suggest differentiation in management to increase the best-fit in management.

• 한국콘텐츠학회논문지
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• 제19권8호
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• pp.453-464
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• 2019

본 연구는 인사제도에 대한 구성원의 인식과 조직몰입 및 이직의도 간의 관계에서 내용적 경력정체성이 어떤 영향을 미치는지를 검토했다. 이를 위하여 본 연구는 내용적 경력정체성을 독립변수인 교육훈련제도와 평가보상제도, 종속변수인 조직몰입과 이직의도간의 매개변수로 설정한 연구 모형을 설정하였다. 본 연구 모형을 실증하기 위해 보건의료업종의 근로자 442명으로부터 수집된 데이터를 대상으로 공분산구조분석 결과, 교육훈련제도에 대한 구성원의 인식은 조직몰입에 정(+)의 영향을 미치고, 이직의도에는 부(-)의 영향을 미쳤으나, 평가보상제도에 대한 인식은 조직몰입과 이직의도에 직접적인 영향을 미치지 않는 것으로 나타났다. 매개 분석 결과, 내용적 경력정체성은 교육훈련제도 인식도가 조직몰입과 이직의도에 미치는 효과를 간접 매개하는 것으로 나타났다. 본 연구 결과는 구성원들의 조직몰입과 이직의도를 관리하는데 있어 내용적 경력정체성을 적극적으로 관리할 필요가 있으며, 그 관리 방법으로서 조직 내 인사제도들에 대한 구성원들의 인식을 충분히 검토하여 제도 설계와 시행이 필요함을 시사하고 있다.

• 한국건설관리학회논문집
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• 제3권2호
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• pp.67-74
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• 2002

가치공학(Value Engineering, 이하 VE)은 제조업에서 출발한 생산성 향상 기법으로 건설 분야에서도 수 십년 간 적용되어 선진외국 뿐만 아니라 국내에서도 그 효과가 이미 입증된 우수한 관리 기법이다. 그러나, 건설 부문에서의 VE는 국내외를 막론하고 그 이론과 적용에 있어 다소의 차이를 보여왔으며, 이러한 괴리는 YE의 잠재력을 극대화하는 데 있어 하나의 장애가 되고 있는 실정이다. 따라서 된 연구에서는 국내 건설 YE의 내적 성장을 유도하기 위한 노력의 일관으로, 건설 VE 프로세스의 제 단계 및 기법에서 제기될 수 있는 문제점과 그 원인을 다각적으로 검토하고, 이에 대한 개선방항을 제시하고자 한다.

• Asia pacific journal of information systems
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• 제14권3호
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• pp.23-55
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• 2004

Interests on Service Level Agreement(SLA), an immanence operating tool for managing the level of the information system service objectively and qualitatively, were raised among IT outsourcing service providers, outsourcers, and operating departments. Yet, only a few domestic conglomerates adopted the SLA, and exact usage of the SLA is currently unknown. Because of the importance of the SLA between a service recipient and a service provider, the agreement is treated with high confidentiality. This raised the problems to organizations which are considering the SLA but lack in the concrete guide line to internalize SLA management process. This study provides the process model of implementation for SLA by conducting multiple case research. The sampled companies are currently implementing the SLA over 1 year of usage period. Factors were used to provide the managerial contribution for implementing the SLA. To analyse the case samples, in-depth interview method was conducted for each sampled company. As a result, if SLA can be used as an immanence managerial tool and can be actively implemented, it will be an strategic tool for various decision making in IT management practice with long term relationship, better shared partnership, and continuous service improvement.

• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.167-175
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• 2020

The study aims to examine the relationships between service quality, experience value, relationship quality and behavior intentions. Validated measurements were identified from a literature review. The total of 309 valid respondents were used in this research. The measurement model and the conceptual model depicting hypothesized relationships were evaluated based on the 309 responses using confirmatory factor analysis and a structural equation modeling, accordingly. In addition, this study systematized the concepts, defined and tested the component scales of the relationship model between service quality, experience value, relationship quality and behavior intentions from the collected data, which helps to adequately identify the relationship between the factors in the model as well as the impact. The findings confirm that service quality influences experience values, relationship quality and purchase intention. Service quality, experience value, relationship quality and behavior intentions altogether are not well understood in current literature despite the important implication for managers, academicians and consumers alike. Contributes to a better fit between relationship marketing models and managerial practice in business markets. This study provides managerial implications regarding service quality and experience value so that firms and marketers can consult and apply. Managers should not only focus on the improvement of service quality but overall strategic planning.

• The Journal of Asian Finance, Economics and Business
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• 제7권1호
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• pp.71-79
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• 2020

Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.

• 간호행정학회지
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• 제8권2호
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• pp.273-281
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• 2002

Purpose. The study was done to develop nursing guidelines to prevent nursing negligence in the clinical setting that would lead to malpractice. Method. A comprehensive review of the literature and focus groups interviews were used to search for malpractice cases related to "observation", one of the most basic nursing activities. The cases were analyzed with respect to nursing practice and a legal expert was consulted on the content. Results. 4 malpractice cases related to observation negligence were selected for this study; 1) a case of failing to observe dyspnea after a thyroidectomy, 2) a case of failing to observe a depressed patient for suicide attempts, 3) a case of failing to observe a VP shunt obstruction, 4) a case of failing to observe a cardiac ischemia after a bronchoscopy. 11 guidelines were developed for clinical nurses and 13 guidelines for nursing managers. Conclusion. These guidelines are useful in preventing malpractice due to nursing negligence. Therefore nurses need to apply them to their practices and continue to make an effort to develop guidelines for other malpractice situations.