• 제목/요약/키워드: Orientation relationship

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Relationship between the Management Accounting Information Usage, Market Orientation and Performance: Evidence from Vietnamese Tourism Firms

  • DO, Trang Huyen;LE, Huyen Mong;LUONG, Diem Thuy Thi;TRAN, Quanh Thi
    • The Journal of Asian Finance, Economics and Business
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    • 제7권10호
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    • pp.707-716
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    • 2020
  • The study investigates the relationship between broad-scope management accounting information usage, market orientation, and the firm performance. This study employs a survey data of 149 top-level and mid-level managers working in Vietnamese tourism enterprises. To analyze research data, we employ SmartPLS 3 software. The analytical process include measurement model evaluation (evaluate the scale's validity and reliability) and structural model evaluation (test research hypotheses). The results reveal that broad-scope management accounting information usage has a positive direct effect on market orientation dimensions (include information generation, information dissemination, and responsiveness). Then, market orientation dimensions also have positive direct effects on the performance of Vietnamese tourism firms, excluding information dissemination. Moreover, this study also reveals that the market orientation dimensions mediate the relationship between broad-scope management accounting information usage and firm performance. The findings of this study suggest that tourism firms should pay more attention to the use of management accounting information in decision-making. With the increasingly fierce competition of the tourism firms today, capturing and meeting the needs of the market is a prerequisite to help firms enhance their competitiveness and improve their performance. To do that, Vietnamese tourism firms need to consider pursuing market orientation and enhancing broad-scope management accounting information usage.

중소기업의 최고경영자 특성, 시장지향성 및 성과간의 구조적 관계에 관한 연구 (A Study on the Structural Relationship between Market Orientation and Performance of CEO's in Small and Medium-sized Companies)

  • 나상균
    • 대한안전경영과학회지
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    • 제11권4호
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    • pp.301-310
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    • 2009
  • The present study analyzed empirically the structural relationship among characters, market orientation and performance of CEO's in small and medium-sized companies. The analysis showed that market orientation is affected by CEO's characters in the industry. It was also revealed from the analysis that the business performance and technical renovation of small and medium-sized companies rely fairly on their market orientation. These findings are believed to have great significance in the process of creating market orientation by the industry. That is, CEO's will may play a very important role in pursuit of market orientation and, at the same time, may act as a vital factor for small and medium-sized companies to achieve business performance and to realize technical renovation.

핵심역량 지향성과 프로세스 관리역량이 IT 아웃소싱 성과에 미치는 연구 (An Empirical Investigation into the Role of Core-Competency Orientation and IT Outsourcing Process Management Capability)

  • 김용진;남기찬;송재기;구철모
    • Asia pacific journal of information systems
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    • 제17권3호
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    • pp.131-146
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    • 2007
  • Recently, the role of IT service providers has been enlarged from managing a single function or system to reconstructing entire information management processes in new ways to contribute to shareholder value across the enterprise. This movement toward extensive and complex outsourcing agreements has been driven by the assumption that outsourcing information technology functions is a reliable approach to maximizing resource productivity. Hiring external IT service providers to manage part or all of its information-related services helps a firm focus on its core business and provides better services to its clients, thus obtaining sustainable competitive advantage. This practice of focusing on the strategic aspect of outsourcing is referred to as strategic sourcing where the focus is capability sourcing, not procurement. Given the importance of the strategic outsourcing, however, to our knowledge, there is little empirical research on the relationship between the strategic outsourcing orientation and outsourcing performance. Moreover, there is little research on the factor that makes the strategic outsourcing effective. This study is designed to investigate the relationship between strategic IT outsourcing orientation and IT outsourcing performance and the process through which strategic IT outsourcing orientation influences outsourcing performance, Based on the framework of strategic orientation-performance and core competence based management, this study first identifies core competency orientation as a proper strategic orientation pertinent to IT outsourcing and IT outsourcing process management capability as the mediator to affect IT outsourcing performance. The proposed research model is then tested with a sample of 200 firms. The findings of this study may contribute to the literature in two ways. First, it draws on the strategic orientation - performance framework in developing its research model so that it can provide a new perspective to the well studied phenomena. This perspective allows practitioners and researchers to look at outsourcing from an angle that emphasizes the strategic decision making to outsource its IT functions. Second, by separating the concept of strategic orientation and outsourcing process management capability, this study provides practices with insight into how the strategic orientation can work effectively to achieve an expected result. In addition, the current study provides a basis for future studies that examine the factors affecting IT outsourcing performance with more controllable factors such as IT outsourcing process management capability rather than external hard-to-control factors including trust and relationship management. This study investigates the major factors that determine IT outsourcing success. Based on strategic orientation and core competency theories, we develop the proposed research model to investigate the relationship between core competency orientation and IT outsourcing performance and the mediating role of IT outsourcing process management capability on IT outsourcing performance. The model consists of two independent variables (core-competency-orientation and IT outsourcing process management capability), and two dependent variables (outsourced task complexity and IT outsourcing performance). Comprehensive data collection was conducted through an outsourcing association. The survey data were analyzed using a structural analysis method. IT outsourcing process management capability was found to mediate the effect of core competency orientation on both outsourced task complexity and IT outsourcing performance. Further analysis and findings are discussed.

Does Brand Orientation Matter? An Empirical Study of Korean SMEs

  • Park, Sang IL;Kim, Mi Jeong
    • Asia Marketing Journal
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    • 제14권4호
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    • pp.117-142
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    • 2013
  • Brand orientation is a relatively new paradigm in marketing which was first introduced in the 1990s. Since then, an accumulating body of research has addressed the strategic importance of brand orientation. Although there is a growing body of literature on brand orientation, there have been no empirical studies examining the mediation effect of brand orientation on market orientation-performance relationship to date. Moreover, most studies on brand orientation have been carried out in the context of large enterprises. Hence, the aim of this research is to extend the literature and address market orientation, brand orientation, and firm performance against the backdrop of Korean SMEs. The authors empirically investigate the impact of market/brand orientation on organizational performance and the mediating role of brand orientation. They utilize 178 usable responses to test the four research hypotheses. The hypothesized model predicts that there is a positive association among market orientation, brand orientation, and firm performance. It is also expected that brand orientation mediates the relationship between market orientation and organizational performance. The statistical results based on PLS analysis confirm our prediction among the constructs in the research model. The empirical evidence provides significant theoretical and managerial implications for brand orientation among SMEs. The first theoretical implication is that we provide empirical evidence regarding the important role of brand orientation in explaining the multi-trait perspectives of strategic orientation. The second theoretical implication is that the concept of brand orientation can be empirically validated in the context of SMEs. In terms of managerial implications, managers of SMEs should attempt to build a brand-oriented corporate culture or mindset that places brand values and brand norms as the top priority among their company's tasks. In addition, managers should recognize that brand orientation is critical for SMEs as well as large enterprises. In the last section, the authors address limitations of the study and provide directions for further research.

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시장지향성과 학습지향성이 기업성과에 미치는 영향에 관한 연구 -철도산업을 중심으로- (The Effects of Market Orientation and Learning Orientation on Business Performance in the Railroad Industry)

  • 신택현;홍윤식
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2004년도 추계학술대회 논문집
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    • pp.1508-1513
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    • 2004
  • Examining the market orientation and learning orientaiton and these relationship with business performance has received considerable interest in the last decade. Despite these interest, our understanding of the structure of both market orientation and learning orientaion and the mechanism of those effect on business performance is apparently limited in figuring out the railroad industry in Korea. The purpose of this research was to conceptualize and measure the organizational culture dimension from the integrative framework of market orientation and learning orientation, and to analyze its relationship with business performance in the railroad industry. The findings from this research are such as follows; market orientation is a set of three interrelated components, i.e., customer orientation, competitor orientation, and inter-functional coordination. This finding is similar to that of Narver and Slater(1990; 1994) who conceptualized market-oriented culture as a combined set of those 3 components. Learning-oriented culture also has a significant positive effect on business performance. The research findings suggest that both market orientation and learning orientation do exist as different organizational culture dimensions to acquire the sustainable competitive advantage in the railroad industry.

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SNS 이용자의 개인주의-집단주의 성향과 사회적 자본, 참여활동이 패션브랜드 관계지향성에 미치는 영향 (The Effects of Individualism-Collectivism Propensity, Social Capital, Participation Activity of Social Network Service Users on Fashion Brands Relationship Orientation)

  • 이은진;석효정
    • 한국의류산업학회지
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    • 제19권2호
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    • pp.194-206
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    • 2017
  • This study analyzed the effect of individualism-collectivism propensity and social capital on participation activity as well as the effect of participation activity on fashion brands relationship orientation of social network service users. Also, this study investigated the difference in participation activity and fashion brands relationship orientation by participation level of social network service. A survey was conducted from October 1 to November 31, 2015, and 476 responses were used in the analysis. As results, the individualism-collectivism propensity was composed of vertical-horizontal individualism and vertical-horizontal collectivism. The social capital was composed of trust, norm, and network. Also, the participation activity was composed of personal interaction, consumer rights, information pursuit, interest pursuit, and economic pursuit. Vertical individualism positively affected information pursuit and economic pursuit, and horizontal individualism positively affected personal interaction, consumer rights, and information pursuit; in addition, vertical collectivism positively affected personal interaction, consumer rights, and interest pursuit. Horizontal collectivism positively affected information pursuit, but it negatively affected consumer rights. Consumer rights, information pursuit, interest pursuit, and economic pursuit of participation activity positively affected fashion brands relationship orientation. Also, there were significant differences in the participation activity and fashion brands relationship orientation by participation level. The study results provide useful information to the marketing strategies using social network service of fashion brands.

직장인의 학습지향성과 창업의도 간의 관계: 기업가정신의 매개효과 및 창업경험의 조절효과를 중심으로 (Korean Employees' Learning Orientation and Entrepreneurial Intention: Focusing on the Mediating Effect of Entrepreneurship and the Moderating Effect of Entrepreneurial Experience)

  • 이주헌
    • 벤처창업연구
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    • 제19권4호
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    • pp.183-199
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    • 2024
  • 학습지향성이 높은 직장인은 4차 산업혁명으로 인해 생겨난 수많은 창업기회를 다른 사람들보다 빠르게 식별하고, 혁신적 해결책을 창출할 수 있을 것이다. 따라서, 직장인의 학습지향성과 창업의도 간의 구조적 관계를 밝히는 것은 학문적으로 매우 중요하다. 하지만, 이러한 학술적 중요성에도 불구하고 이들 관계에 관한 연구는 아직 충분치 않다. 본 연구는 직장인의 학습지향성과 창업의도 간의 관계에서 기업가정신의 매개효과에 대해 살펴보고 이들 간의 관계에서 창업경험의 조절효과를 검증하는 것을 목적으로 하였다. 본 연구의 실증분석 결과는 다음과 같다. 첫째, 직장인의 학습지향성은 창업의도에 유의한 정(+)의 영향을 주는 것으로 나타났다. 둘째, 직장인의 학습지향성과 창업의도 간의 관계에서 기업가정신의 완전매개효과가 있는 것으로 나타났다. 이것은 학습지향성이 높은 직장인은 기업가정신이 높고 이러한 높은 기업가정신이 창업의도를 높이는 결정적 요인이라는 것이다. 셋째, 학습지향성과 기업가정신 간의 관계에서 창업경험의 조절효과가 존재함을 실증적으로 확인하였다. 이것은 직장인의 학습지향성이 높고 창업경험이 많을수록 일반적으로 기업가정신이 더 높아진다는 것을 의미한다. 그러나, 학습지향성과 창업경험의 상호작용항은 기업가정신에 유의한 부(-)의 영향을 미치는 것을 확인하였다. 넷째, 학습지향성과 창업의도 간의 관계에서 매개변수 기업가정신을 통한 조절변수 창업경험의 완전매개된 조절효과가 존재하는 것으로 나타났다.

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외식산업 서비스회복공정성 지각과 관계혜택, 관계만족 및 장기관계지향성간의 인과관계 연구 (The Causal Relationship between Perceived Service Recovery Justice, and Relationship Benefit, Relationship Satisfaction and Long-tenn Relationship Orientation)

  • 김동수;손병모
    • 한국조리학회지
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    • 제17권2호
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    • pp.168-181
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    • 2011
  • 본 연구는 외식산업 고객을 대상으로 외식산업의 서비스회복 공정성이 관계혜택, 관계만족과 장기관계지향성에 미치는 영향을 알아봄으로써 마케팅 경영전략 차원에서 효과적인 마케팅 전략을 수립하는데 목적을 갖고 연구하였다. 연구결과 서비스 회복 공정성의 절차, 상호작용, 분배공정성에 따른 관계혜택에 긍정적인 영향을 미치고, 관계혜택을 통해 고객만족을 극대화시켜 종국적으로는 장기적 우호고객으로 상호관계가 지속될 수 있음을 시사해 주었다. 이는 서비스기업들이 서비스와 관련된 목표를 정하고 여러 가지 노력에도 불구하고 서비스 실패는 다양한 내 외부적 요인에 의하여 빈번하게 발생하고 있으므로 이러한 서비스 실패에 적극적으로 대처하고 고객만족과 장기관계지향성을 유지하기 위하여 서비스 회복전략차원에서 공정한 관계혜택을 통한 적극적인 노력이 요구됨을 입증해 준 것이라 할 수 있다.

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중국 조직구성원의 집단주의 성향과 조직몰입 및 대인간 도움행위의 관계: 세대간 차이를 중심으로 (Chinese Employees' Collectivism Orientation, Organizational Commitment, and Interpersonal Helping Behavior: A Generational Difference)

  • 범위;양신봉;최병권
    • 아태비즈니스연구
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    • 제11권2호
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    • pp.81-98
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    • 2020
  • Purpose - This study aims to examine the relationship between Chinese employees' collectivism orientation and organizational commitment and interpersonal helping behavior and verify the differences of such relationships between new and the previous generation of employees. Design/methodology/approach - The 262 Chinese employees participated in self-reported survey through online platform. The confirmatory factor analysis and the hierarchical regression analysis were performed to test hypotheses. Findings - We found that Chinese employees' collectivism orientation positively influenced their organizational commitment and interpersonal helping behavior. Regarding the moderating role of generation, our result revealed that while the positive relationship between collectivism orientation and organizational commitment was significant for previous generation of employees, such relationship was not valid for new generation employees. However, there was no significant generational difference in the relationship between collectivism orientation and interpersonal helping behavior. Research implications or Originality - Considering that there have been relatively few empirical studies examining the interaction between employees' cultural characteristic and generations, this study contributes to demonstrate that the positive influence of Chinese employees' collectivism orientation on organizational commitment vary depending on Chinese generations. In addition, this study provides implications that organizational leaders in China should understand that the generational difference can influence how employees' collectivism orientation leads to their attitudes towards organizations and need to establish human resource management system by reflecting generational difference.

여성패션 체험마케팅이 장기적 관계지향성에 미치는 효과 연구 -중.노년층 여성을 중심으로- (A Study of Effects on Long-Term Relationship Orientation of Women's Experiential Fashion Marketing -Focused on Middle.Old Aged Women-)

  • 서은경;이선재
    • 복식
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    • 제58권3호
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    • pp.34-48
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    • 2008
  • Modern fashion market is being developed by emotional values rather than rational idea of customers. Experiential marketing is an effective marketing strategy for fashion marketplace because customers tend to consider fashion shopping as an enjoyable experience. Among the fashion markets, the fashion stores for middle.old aged women that have various points of contacts could be appropriate place where emotional and relational marketing strategies would be applied to. The effects of the procedure "emotional and relational experience$\rightarrow$commitments$\rightarrow$long-term relationship orientation" that fashion customers are experiencing, by forming a path model, two types of experiential effects from emotion and relation were examined. It was found that fashion emotional and relational experiences were important factors because these factors affected a long-term relationship orientation. The findings of the study provide marketing strategy that enables to promote a consistent relationship between fashion stores and customers. Furthermore, this study will contribute to the criteria for segmentation of middle and old aged women's fashion market who have own desire for fashion emotional and relational experience.