• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.457-468
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• 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.

• The Journal of Industrial Distribution & Business
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• v.10 no.7
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• pp.29-37
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• 2019

Purpose - The purpose of this paper is to find out a range of cues that trigger employees to willingly make efforts for corporate development in small and medium enterprises. This was determined by assessing the effects of employees' value inclination on their job satisfaction and organizational citizenship behavior as well as how they perceived their organizational support. Research design, data, and methodology - A total of 126 valid questionnaire sheets collected from SME employees were analyzed with SPSS 24.0 and AMOS 24.0 involving simple regression analysis, multiple regression analysis, hierarchical moderated regression analysis and 3-step mediated regression analysis. Results - The analyses highlighted employees' personal value inclination had positive effects on their job satisfaction, which in turn enhanced their organizational citizenship behavior. Meanwhile, individualist and collectivist inclination exerted greater effects on job satisfaction and organizational citizenship behavior, respectively. The study also revealed that perceived organizational support moderated the relationship between job satisfaction and organizational citizenship behavior. Conclusion - Hence, CEOs in SMEs should avert any dichotomous analysis of their employees' value inclination, respect their personal value inclinations and also apply factors that could raise their job satisfaction. Likewise, it was shown that SME employees need to make personal efforts for organizational development.

• International Journal of Advanced Culture Technology
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• v.7 no.4
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• pp.76-85
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• 2019

This study examined the mediating effect of management's values on organizational performance and between them. Hypotheses 1, 2, 3, and 4 which were set up to achieve the purpose of this study, were verified as follows. First, Hypothesis 1 proposed that the values of management will have a positive effect on organizational performance. Second, Hypothesis 2 proposed that the values of management are likely to have a positive effect on the consistency of the values of organizational members. Third, Hypothesis 3 proposed that the consistency of the values of organizational members will have a positive (+) influence on organizational performance. We found that the consistency of the values of organizational members has a positive (+) influence on organizational performance. Hypothesis 3 was adopted. Fourth, hypothesis 4, the value consistency of the members of the organization, had a mediating effect between the organization performance on value management. The results of this study were all adopted research hypotheses. Therefore, management's values have a significant impact on the theoretical and practical aspects by showing the relationship between organizational members' value consistency and organizational performance. In the future, the necessity of further research on management's values and member's value consistency through various fields for organizational performance has emerged.

• Journal of Korean society of Dental Hygiene
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• v.8 no.3
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• pp.65-72
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• 2008

This study has collected 322 clinical dental hygienists working in Daegu and around Daegu, in order to investigate perceived value of work among dental hygienists and extent of organizational attitude and find relationship between these, and we can finds these conclusions as follows; 1. The total average point of perceived value of work is 3.36(5 is a full mark), and we could gain each points as follows; vision realizability 3.53, process efficiency 3.42, product usefulness 3.32, job significance 3.31, social recognition 3.23. 2. The total average point of organizational attitude is 3.13, and job satisfaction, organizational commitment are 3.14, 3.12 respectively. 3. Variables of perceived value of work related job satisfaction are social recognition, vision realizability, process efficiency,(Social recognition is the most effective variable, and next vision realizability, process efficiency are effective in the order named.)($R^2$=.24) and we could find that job satisfaction is proportion to perceived value of work, according to relationship of these variables. Variables of perceived value of work related to organizational commitment are also vision realizability, social recognition, process efficiency,(Vision realizability is the most effective variable, and next social recognition, process efficiency are effective in the order named.)($R^2$=.32) and we could find that organizational commitment is proportion to perceived value of work, according to relationship of these variables. According to these result, perceived value of work and organization attitude(job satisfaction, organizational commitment) of dental hygienists are affirmative. but to make their attitudes be more affirmative, the research about improving perceived value of work is needed. Especially, vision realizability and social satisfaction are very important variables at perceived value of work of dental hygienists.

• The Journal of Economics, Marketing and Management
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• v.11 no.3
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• pp.11-23
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• 2023

Purpose: This study empirically studied the effects of the perceived value of education and training on SME cooperative on job performance. Research design, data and methodology: From November 7 to 9, 2022, a survey was conducted targeting members and executives of SME cooperatives in their 20s and 60s across the country, and a total of 217 people were used for the final analysis. Verification of the research model was performed using SPSS & AMOS. Frequency analysis was conducted to examine the sample characteristics. Results: First, perceived value (functional value, service performance value, emotional value, convenience value) did not have a significant effect on organizational commitment. Second, perceived value (functional value, service performance value, emotional value, convenience value) were found to have a significant positive (+) effect on job satisfaction. Third, job satisfaction was found to have a significant positive (+) effect on organizational commitment. Fourth, organizational commitment was found to have a significant positive (+) effect on job performance. Fifth, job satisfaction was found to have a significant positive (+) effect on job performance. Conclusions: These results suggest that the perceived value of SME cooperative education and training can affect organizational commitment and job performance through job satisfaction, so it is necessary to strengthen online education and training to meet the emotional response of training subjects along.

• Journal of Distribution Science
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• v.21 no.9
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• pp.23-34
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• 2023

Purpose: This study aims to determine the effect of business processes, quality of human resources and organizational culture and its distribution in creating value to achieve competitive advantage. Research Design, Data, and Methodology: Data collection in this study was carried out by distributing questionnaires to 90 employees of Delivery service companies in Makassar City. Partial Least Square (PLS) analysis was used as data analysis. Result: this study indicates that business processes do not directly affect competitive advantage, but business processes will have an effect if they go through the value creation process as an intervening variable, while the quality of human resources and work environment have a direct effect on competitive advantage and have a direct effect on Value creation. The quality of human resources and organizational culture also have an indirect effect on competitive advantage through the value creation process. This research also indicates that value creation has an effect on competitive advantage. Conclusion: Competitive advantage will be realized if organizational processes run well, company management that able to carry out good organizational processes and able to create a conducive organizational culture, will be able to distribute company resources to create value that leads to achieving competitive advantage for companies in the future.

• The Research Journal of the Costume Culture
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• v.12 no.2
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• pp.239-248
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• 2004

This study was examined the characteristics of individual or an organization differences of oriented value and shared value for the employees in the field and management division of clothing enterprises in Korea. The hypothesis of this study are as follows: ＜Hypothesis 1＞ The field employees of clothing enterprise would prefer to have a professional tendency and the management employees would prefer to have the organizational tendency. ＜Hypothesis 2＞ The employees who have organizational tendency would have higher shared standard of organization value than the employees of professional tendency. As a result of the study, the hypothesis 1 has accepted as showing the mean value is high when the field employees have their professional tendencies and the management employees also have their organizational tendencies respectively. The hypothesis 2 has also accepted that the employees who have organizational tendency have higher shared value than the employees of professional tendency.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.2
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• pp.472-482
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• 2018

The purpose of this study is to examine the effects of work value of vocational counselors on organizational commitment and the mediating effect of job satisfaction. For this aim, this study conducted a survey concerning vocational counseling, work value, organizational commitment and job satisfaction targeting 207 vocational counselors in the Jeonbuk region. Analysis results found higher work value of vocational counselors resulted in higher organizational commitment. Second, concerning the relationship between work value and organizational commitment of vocational counselors, job satisfaction showed a significant mediating effect. Furthermore, in accordance with the type of work value, the relationship between organization commitment and both inherent and extrinsic work value had significant mediating effects on job satisfaction. Through this, the study confirmed that when vocational counselors recognize not only the inherent value of work is high, but also the extrinsic value such as benefits that could be obtained socially and economically through job, it is more likely to lead to increased organizational commitment. In particular, it was confirmed that extrinsic value is relatively more influential on job satisfaction and organizational commitment compared with inherent value. This indicates the importance of improving extrinsic value, such as material compensation and job stability, as well as inherent value, such as confidence and pride about the job, for increasing job satisfaction and organizational commitment.

• Korean Journal of Social Welfare
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• v.64 no.1
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• pp.31-52
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• 2012

This study has three objectives. First, it examines the relationship between organizational fairness and organizational commitment perceived by social workers in Korea. Second, it simultaneously examines mediating effects of organizational trust and organizational cynicism in the relationship between organizational fairness and organizational commitment. Third, it also examines the effect of social workers' perceived work value on the combined model by considering the unique characteristics of social work profession. This study employs the stratified cluster sampling method on social workers with more than two year work experiences in their current social service agencies that are located in Seoul and Kyungki province; finally it analyzes the responses from 564 social workers by using the method of structural equation modeling. This study has the following results: (1) there is a positive causal relationship between organizational fairness and organizational commitment perceived by social workers; (2) there is also a positive causal relationship between social workers' perceived work value and organizational commitment; and (3) in the mediating effects of organizational trust and organizational cynicism, there are no mediating effects in the relationship between organizational fairness and organizational commitment. This study discusses the importance of social workers' perceived work value and theoretical and practical implications of the results.

• Korean Journal of Social Welfare
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• v.66 no.4
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• pp.157-179
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• 2014

This study introduces the mediating role of social worker's emotional labor in the relationship between person-social welfare value fit and job-related psychological attitudes. This study characterizes emotional labor as surface acting and deep acting, and job-related psychological attitudes as job satisfaction and organizational commitment. This study hypothesizes that the social worker's person-social welfare value fit raises job satisfaction and organizational commitment, that social worker's surface acting negatively mediates the relationship between social welfare value fit and psychological attitudes, and that deep acting positively mediates the relationship. The results from this study are as follows. Firstly, social worker's person-social welfare value fit raises job satisfaction and organizational commitment. Secondly, social worker's surface acting fully mediates the relationship between social welfare value fit and organizational commitment. Thirdly, deep acting fully mediates the relationship between social welfare value fit and job satisfaction, and social welfare value fit and organizational commitment. Based on these results, detailed practical and theoretical implications are discussed.