• Journal of Korea Technology Innovation Society
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• v.10 no.3
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• pp.580-603
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• 2007

This paper examines accountability trend for government supported research institutes through the analysis of what aspects of accountability have been emphasized in the institute evaluation from 1991 to 2005. We divided research period into pre-research council period(1991-1998) and post-research council period(1999-2005). In pre-research council period, we find four kinds of accountability for government supported research institutes, that is, compliance accountability for regulation, managerial accountability, performance accountability and social accountability and great emphasis has been put on compliance accountability for regulation and managerial accountability. In post-research council period, financial accountability for soundness has been added to the above four kinds of accountability and great emphasis has been put on performance accountability and managerial accountability, especially performance accountability. The concrete contents of an accountability has been also changed between pre-research council period(1991-1998) and post-research council period(1999-2005). Regulation accountability in the pre-research council period are related to conforming to government rules for institute operation and regulation defining institute function for reformulation, but in post-research council period, it has been focused on rules for the rationalization of management. Managerial accountability has been changed from emphasizing on management efficiency approximately to focusing on more specific management efficiency like the appropriateness of personnel management, the efficiency of budget management and project management, reasonableness of evaluation and compensation. Performance accountability has been changed in methods for measuring performance, in the pre-research council period, it has been taken quantitative method for measuring productivity, but, in post-research council period, qualitative approach like objective management has been complemented. Finally, accountability for government supported research institutes has been changed towards being concrete in many sided accountabilities and focusing on performance accountability.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.845-852
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• 2020

The study aims to investigate the implementation of the internal quality assurance system (IQAS) on HEIs performance, mediated by financial management accountability. The commitment from foundation leadership on financial management accountability and their implications for HEIs' performance is also carefully examined. This study employs samples of 108 respondents from the leadership of private HEIs under Region IV Service Institutions. The purposive sampling, as a part of non-probability sampling was chosen as the sampling technique. Statistical data analysis conducted by use the structural equation model to test the hypothesis. The results reveal that the implementation of IQAS does not influence the financial management accountability, but it has an essential role on HEIs' performance. Moreover, foundation leadership's commitment has a significant positive effect on financial management accountability and HEIs' performance. Financial management accountability also has a significant positive effect on HEIs' performance. Financial management becomes important because the entire activities of HEIs should end with financial reporting. Therefore, financial and non-financial aspects are two interrelated and complementary aspects in the accreditation process. The findings of this study suggest that that performance measurement is very crucial as a part of the efforts to meet the general accountability requirement for organizations, particularly in HEIs.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1099-1110
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• 2020

This research tests the effects of institutional pressures, the use of performance measurement systems and accountability, and moderation effects of human resource capability between institutional pressures and the use of performance measurement systems in the Local Government institutions in Indonesia. The research aims to provide empirical evidence both quantitatively and qualitatively that isomorphism institutional pressures occurred in the scope of implementation of the performance measurement system and accountability in the public sector organizations and to show the importance of human resource capability enhancement in reducing external pressure impact. In addition, it tries to develop the correlation model of institutional pressures, human resource capability, implementation of the performance measurement system, and accountability of public sector organizations. The research used mixed methods with sequential explanatory design. The data collection used surveys and interviews in 209 regency/Special Region of Yogyakarta and Central Java local governments as samples. The research result indicated that the institutionalization process of the performance measurement is influenced by institutional pressures, especially coercive and mimetic pressures. Human resource capability was unable to weaken institutional pressures effects in the performance measurement system implementation. The research also proved that the use of a performance measurement system was able to improve local government institution accountability.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.4
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• pp.99-107
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• 2021

To establish an effective performance appraisal system, ratee accountability is essential because it increases the likelihood of meaningful utilization of performance appraisal feedback. In the context of a multi-rater performance appraisal system, this study examines the effect of the ratee general accountability and accountability to the supervisor and peers on the ratee's intention to change behavior based on the performance appraisal feedback. This study further explored the moderating effect of perceived feedback specificity on the relationship between the ratee accountability and behavioral change intention. Hierarchical multiple regression analysis was conducted using the survey data from 153 employees in eight firms with multi-rater performance appraisal systems. The results showed that ratee general accountability was positively associated with the intention to change behavior. Furthermore, perceived feedback specificity attenuated the positive relationship between the ratee general accountability and behavioral change intention, which was the opposite of the hypothesized direction. The findings indicate the importance of managing and facilitating ratee accountability for implementing a multi-rater performance appraisal system. The result also emphasizes the critical role that performance appraisal feedback plays in motivating performance improvement by providing flexible, constructive advice and behavioral change strategies instead of inducing self-defense or justification.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.795-806
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• 2021

This study analyzes and assesses the effect of good governance consisting of accountability, transparency, and participation on the financial performance of Pare-Pare City local government moderated by the basic values of Siri culture in the form of Lempu (honesty), Amaccangeng (intelligence), and Awaraningeng (courage). The population of this research is 200 local government employees (respondents). The results of data analysis showed that accountability and participation variables had no significant effect on the financial performance of the Pare-Pare City local government. However, the transparency variable has an influence on local government financial performance. It is hoped that all these 3 variables (accountability, transparency, and participation) will have a significant effect on local government financial performance. To achieve this, it is necessary to apply cultural values that exist in society so that cultural values can provide greater guidance in the management of regional finances. The results provide a better understanding of the importance of Siri's cultural value in the implementation of public services to the community. With Siri's cultural values in the form of Lempu, Amaccangeng, and Awaraningeng embedded in their behavior, government employees can improve performance and avoid deviant behavior or corruption. The novelty of this research is a form of analysis by using local cultural values (the basic values of Siri culture) as the moderating variable.

• The Korean Journal of Health Service Management
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• v.6 no.4
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• pp.121-130
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• 2012

This study had collected 171 dental hygienists working in Busan and Ulsan, in order to investigate coaching behavior, job satisfaction and job performance of dental hygienists and find relationship between these. A survey was conducted from July 10 through August 20, 2012, by using structured, self-administered questionnaires. The collected data were analyzed with SPSS 12.0 program. The obtained results were as follows; 1. The mean of dental manager's coaching behavior was 3.35 out of 5. In terms of sub-domain, accountability(3.36) is the highest, followed by relationship(3.32), and development(3.20). 2. In multiple regression analysis, development factor is most influential factor of job satisfaction, followed by relationship, accountability. 3. The job performance was under the greatest influence of the patient relationship, followed by freedom factor.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.14 no.11
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• pp.4573-4594
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• 2020

Announcement protocol in Internet of Vehicles (IoV) is an intelligent application to enhance public safety, alleviate traffic jams and improve transportation quality. It requires communication between vehicles, roadside units and pedestrian to disseminate safety-related messages. However, as vehicles connected to internet, it makes them accessible globally to a potential adversary. Safety-related application requires a message to be reliable, however it may intrude the privacy of a vehicle. Contrarily, if some misbehaviour emerges, the malicious vehicles must be able to traceable and revoke from the network. This is a contradiction between privacy and accountability since the privacy of a user should be preserved. For a secure communication among intelligent entities, we propose a novel announcement protocol in IoV using group signature. To the best of our knowledge, our work is the first comprehensive construction of an announcement protocol in IoV that deploys group signature. We show that our protocol efficiently solves these conflicting security requirements of message reliability, privacy and accountability using 5G communication channel. The performance analysis and simulation results signify our work achieves performance efficiency in IoV communication.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.17 no.5
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• pp.1450-1470
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• 2023

In a Vehicular Cloud (VC) network, an announcement protocol plays a critical role in promoting safety and efficiency by enabling vehicles to disseminate safety-related messages. The reliability of message exchange is essential for improving traffic safety and road conditions. However, verifying the message authenticity could lead to the potential compromise of vehicle privacy, presenting a significant security challenge in the VC network. In contrast, if any misbehavior occurs, the accountable vehicle must be identifiable and removed from the network to ensure public safety. Addressing this conflict between message reliability and privacy requires a secure protocol that satisfies accountability properties while preserving user privacy. This paper presents a novel announcement protocol for secure communication in VC networks that utilizes group signature to achieve seemingly contradictory goals of reliability, privacy, and accountability. We have developed the first comprehensive announcement protocol for VC using group signature, which has been shown to improve the performance efficiency and feasibility of the VC network through performance analysis and simulation results.

• The Korean Journal of Archival Studies
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• no.73
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• pp.81-123
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• 2022

NGOs(Non-Governmental Organizations) are organization based on the 'voluntary participation' of citizens. Citizens' participation and support are essential for the existence and sustainable growth of the organization. The records of NGOs are produced, received, collected, and left behind in the course of their activities. Systematically managed records are used as information for business performance to increase operational efficiency. In addition, it plays a role in proving the legitimacy of the group and its activities to internal and external stakeholders of the NGO, such as whether the group's activities were performed legally and whether the group is actually working to realize the goal it stands for. Therefore record management of NGOs is required to improve accountability. In other words, NGOs can be gain the trust of civil society based on accountability through records and secure internal and external resources necessary for the existence of the group. In this study, after confirming the general record management status of NGOs in Busan, improvement measures were examined in terms of record management in order to increase the accountability of NGOs.

• Journal of Information Science Theory and Practice
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• v.11 no.3
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• pp.16-28
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• 2023

Record management, especially in schools as an institution's information centre, needs serious attention from government agencies. Under record management policy, there needs to be practical guidance on record management specific to schools. This paper aims to construct a record management model based on the Eight Indonesian Education Standards to support school accountability in Indonesia. The urgency of this paper in filling the gap in the Electronic Record Management System (ERMS) role is primarily to support school accountability. It is important to include educational laws and regulations in Indonesia to be a foundation in archive management, including preparing the ERMS. This study aims to develop a model of record management in schools. The final stage in this research is to find the final model. The final model is a model that experts and practitioners have validated. A total of 30 records managers were selected for the interviews. Furthermore, the trial was carried out in 30 senior high schools. The research sampling consisted of representatives of archive managers at selected schools from five islands in Indonesia (Kalimantan, Java, Papua, Sumatra, and Sulawesi). Our research findings show that conceptual models meet valid criteria and significantly impact archivist performance in better schools. The practical implication is that the archival management model based on national education standards policies contributes to practical archives and records management to support school accountability.