• Proceedings of the Korea Contents Association Conference
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• 2006.05a
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• pp.113-117
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• 2006

This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p < 0.05.

• The Journal of Information Systems
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• v.14 no.1
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• The Journal of Information Systems
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• v.16 no.3
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• pp.1-20
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• 2007

Most researches on the corporate credit rating are generally classified into the area of bankruptcy prediction and bond rating. The studies on bankruptcy prediction have focused on improving the performance in binary classification problem, since the criterion variable is categorical, bankrupt or non-bankrupt. The other studies on bond rating have predicted the credit ratings, which was already evaluated by bond rating experts. The financial institute, however, should perform effective loan evaluation and risk management by employing the corporate credit rating model, which is able to determine the credit of corporations. Therefore, this study presents a corporate credit rating method using business failure probability map(BFPM) and AHP(Analytic Hierarchy Process). The BFPM enables us to rate the credit of corporations according to business failure probability and data distribution or frequency on each credit rating level. Also, we developed AHP model for credit rating using non-financial information. For the purpose of completed credit rating model, we integrated the BFPM and the AHP model using both financial and non-financial information. Finally, the credit ratings of each firm are assigned by our proposed method. This method will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings.

• The Journal of the Korea Contents Association
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• v.14 no.10
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• pp.218-226
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• 2014

In order to improve manufacturing performance by flexibilities, type of strategies, types of information with manufacturing companies in Korea. This study is based on the situation theory. The variables of flexibility were applied with 'product flexibility' and 'mix flexibility'. 'low-cost strategy' and 'differentiation strategy' were applied at strategy types. Financial information and non-financial information, information attributes are applied at. At this study, product flexibility is significantly influenced the differentiation strategy. Mix flexibility is significantly influenced the low cost strategy. Only the low-cost strategy significantly affected on financial information and non-financial information. financial information and non-financial information were significantly influenced on Productive performance. To achieve the purpose of this study, Structural Equation Model (SEM) has been applied.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.4
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• pp.771-784
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• 2009

In the situation where the uncertainty of the environment of organizations is high and dynamic, the competitive advantage should be secured and maintained through securing knowledge-based intangible assets rather than tangible assets. human resources management in the service industry is more important than in any other industries. Accordingly, based on preceding researches, this study examines the adoption factors and the results of organizations with regard to the e-HRM system as IT-based information system. The proof results are summarized as follows. First, the degree of IS maturity in the information technology factors was found to have effects on the business results of organizations (financial and non-financial results) and the IS/IT based structure was found to have significant effects on financial results (productivity, growth potential) but no effects on non-financial results (revitalization of organizations, the degree of total satisfaction). Second, the degree of competition, the degree of information technology and environmental uncertainty factors in environmental factors were found to have effects on financial results (productivity, growth potential) but no effects on non-financial results (the revitalization of organizations, the degree of total satisfaction). Third, it can be seen that the scales of organizations partially play the adjustment role between information technology factors and environmental factors and the business results of organizations. Based on these results, we can cautiously draw the conclusion that it is effective in enhancing financial results (productivity, growth potential) of organizations to adopt the e-HRM system in the case of large scale organizations in the service industry.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.28 no.4
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• pp.889-903
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• 2018

Cloud computing has been activated globally due to the demands of the 4th industrial revolution and the efficient use of IT resources, and domestic usage is also increasing due to legislation and related laws. However, domestic financial companies are subject to various regulations due to the importance of their information and the ripple effects of accidents such as outflows. Only non-critical information processing systems that handle non-critical information are allowed to use cloud computing. Financial companies are required to set specific criteria and judgment to distinguish them. In this paper, we propose a method to enable the financial company cloud computing to be more active by specifying the ambiguous non - essential information processing system designation standard and making it easier to designate.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.12
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• pp.3768-3774
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• 2009

This paper explored how soft information and hard information were used when SBC(Small Business Corporation, Korea) reviewed government loan applications. The data set is made up of financial and non-financial data of small-business firms since 2004. A non-financial data set is considered as soft information. Relative importance of three kinds information such as credit information, soft information, financial information is compared with each other by using the logit model. As a result, credit information is most critical to the loan approval, and then soft information follows, lastly financial information has the smallest effect on the loan approval. This is because the credit information is made up of the non-linear combination of soft information and financial information. When the relative importance of soft information and financial information is considered, soft information is relatively more critical to the loan approval then financial information. This is because financial ratios provided by small-business firms are not reliable enough.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.41 no.12
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• pp.1892-1902
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• 2016

NIST SP 800-90B is developed to evaluate the security of entropy sources. As SP 800-90B was updated to Second Draft, Estimators with predictors were added at Non-IID track. Though the predictors are known as detecting periodic property of noise sources, periodic properties which are detected by predictor are not clearly known. In this paper, we experiment to find properties of predictors. Once, by experiments we have a result that the min-entropy of Non-IID noise sources is generally determined by tests except for estimators with predictors. And then through presenting various experimental results for clarifying periodic properties detected by predictor, we experimentally analyze on its meaning and role of predictor estimation.

• Journal of Korea Society of Digital Industry and Information Management
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• v.8 no.4
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• pp.231-244
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• 2012

The purpose of this study was to substantially analyze the relation between the success factors of quality management and performance. For this purpose, the success factors of quality management - CEO's leadership, customer-centeredness, process management, training, full participation of employees, and relationship with vendors - were identified as independent variables and performance was identified as dependent variable to substantially analyze the automotive parts industry. In result, the findings can be summarized into the following: First, for the relation between the success factors of quality management and financial performance, CEO's leadership, customer-centeredness, training, and full participation of employees were statistically significant, but process management and relationship with vendors were not statistically significant. Second, for the relation between the success factors of quality management and non-financial performance, CEO's leadership, customer-centeredness, full participation of employees, and relationship with vendors were statistically significant, but process management and training were not statistically significant. Third, it was also found that, among the success factors of quality management, CEO's leadership, customer-centeredness, full participation of employee should be considered more than any other variables to achieve performance. Based on the above findings, it was concluded that 'CEO's leadership' and 'customer-centeredness' had an influence on both financial and non-financial performances and were relatively more influential than other individual factors.

• Journal of Internet Computing and Services
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• v.19 no.6
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• pp.9-20
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• 2018

Financial service industry has introduced and operated management systems such as information security management system (ISMS), personal information security management system, business continuity management system to protect and maintain suitably customer's financial information and financial service. This study started that it's desirable financial industry takes consideration of ISMS and it can be different types among various organizations taking consideration of culture, practical work, and guideline of information security. The study derives primary control areas of ISMS through analyzing non-conformity trends and control factors according to certification audit for finance-related organizations introduced international ISMS of ISO27001 which is well known and commonly applicable irrespective of areas in financial service industry. Through case analyses for five finance-related organizations operating ISMS, this study analyzed improvement effects of ISMS. It has a meaning as an initial research though it was difficulty in acquiring data for empirical study because of rare organizations maintaining certification in financial sector. As a result, number of non-confirmity from the first audit to three years' elapse was decreased every year. Physical and environmental security, communication and operations management, and access control having the highest frequency of non-conformity each presented 23%, 19%, and 17%, which reached 59% in total and they are derived into primary control areas. ISMS can fulfill technical, managerial, physical security issues, which have not been treated importantly in financial industry. In addition, this study presented that ISMS can be an effective management system applicable for financial service industry.