• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.275-286
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• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• Proceedings of the Korean Society for Quality Management Conference
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• 2010.04a
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• pp.209-217
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• 2010

The importance of performance management has been on the rise, which led to public sectors utilizing BSC performance management system as a tool for adaptability, effectiveness, efficiency, and reorganizational abilities by the public sectors. However, due to lack of fairness of evaluation of performance management, it is difficult to expect high level of acceptance by organizations. Therefore, the purpose of the research is to analyze the acceptance of performance management system by organizations via stabilizing the system within the organization group. The research will utilize BSC performance management system of private sectors to introduce the system to public sectors to show the correlation between fairness of performance management and acceptance of performance management. Theoretical background for correlation between fairness of performance management and acceptance of performance management was created through reviews of documents and theories focusing on performance management. The methodology of the research was shaped through surveying members of organizations of public sectors. To analyze the findings of the data SPSS was exploited to find the statistics regarding frequency, degree of reliability, relevance, and recurrence. To summarize the research findings, the perception of performance management by organization members of public sectors shows positive correlation between fairness and acceptance of performance management, also acceptance of performance management shows positive correlation regards to organization performance. In spite of the findings of the research, the fairness and distribution of performance management was not great. Limitation occurred due to lack of perception and knowledge of performance management of respondents of the survey.

• Information Systems Review
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• v.10 no.2
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• pp.291-308
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• 2008

This study is to review the main concepts of BSC(Balance Scorecard) and compare the BSCs applied in the private and the public sectors. This comparison suggests a few important aspects that must be attended when BSC is put to use in the public organization. First, the BSC used in the public sector must put the top priority to customer perspective over financial one. The primary mission of a public organization must be the "better service" for the people. Secondly, each of BSC's four main perspectives should be modified and re prioritized according to the goals and objectives of the public organization. Finally, CSFs(Critical Success Factors) and KPIs(Key Performance Indicators) must be integrated into the framework of BSC which also incorporates already existing performance management systems. This case study shows how the redundant and unrelated performance management systems(evaluation management, government task evaluation, job performance appraisal, and customer satisfaction evaluation) are merged into the BSC performance management system in the public organization.

• Journal of Information Technology Applications and Management
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• v.11 no.4
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• pp.61-85
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• 2004

It is tried that evaluation areas and items of information system in public sector are derived ration-ally and its weight value call be applied differently to type of information system to enhance validity and objectiveness of measurement in evaluating IS in this research. To obtain the goal of this research, firstly, five sectors - system sector, user sector, organization and management sector, the degree of strategic contribution to IS, and the degree of optimizing re-source in IS - are categorized based on broadly reviewing previous theoretical and practical research. Secondly, IS type in public sector is divided into internal operation one and customer oriented one that is object of the IS, and divided into application oriented and IT infrastructure oriented which are influence by IS. Thirdly, evaluation areas and its items are measured by 5 point scales (Likert summated scales) in addition to analysis of validity and reliability to improve objectiveness of establishing evaluation areas and its items. Fourthly, the weight values in the evaluation areas and its items are derived by using analytic hierarchy process. According to the results of analysis of weight value through AHP, it were found to be 30.4% to organization and management sector. 25.5% to degree of strategic contribution, 21.0% to user sector, 13.5% to degree of optimization of resource management, and 9.6% to system sector. and. different weight values each of the four IS type are proposed which establishing in this research. The main implications of this study is that the criteria by which IS in public sector can be categorized 4 ones is suggested and The weighted evaluation for four types of IS based on the AHP analysis enables proposing an objective evaluation method of IS in public sector for considering individual IS characterics.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.2
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• pp.356-373
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• 2017

The purpose of this study is to empirically analyze whether performance-oriented remuneration systems in public thermal power generation companies substantially induces organizational commitment of employees, and contributes to organizational performance. According to the study, adequacy of salary and individual work evaluation have significant effects on organizational commitment, whereas external and internal evaluations for pay-for-performance remuneration systems do not have a significant effect. Annual salary for performance and pay-for-performance systems have a significant influence on organizational performance. In addition, because annual salary and individual work evaluation of the performance-oriented remuneration system have significant effects on both the indirect effect, through organizational commitment, as well as the direct effect on organizational performance, there exists a partially mediated effect on organizational commitment. Conversely, because external and internal evaluations do not significantly affect organizational commitment, there is no means of verifying the mediating effect. Studies suggest that a fair annual salary system for performance employed in conjunction with a pay-for-performance system will provide positive impacts on organizational performance and employee loyalty.

• Information Systems Review
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• v.9 no.1
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• pp.259-282
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• 2007

This paper provides a case for the comprehensive performance management system in Public Procurement Service. Public Procurement Service set up the BSC system at the beginning of 2006 by improving and complementing the earliest performance management system and made it possible to automatically connet the performance measurement and evaluation of the departmental and person by using CSF and KPI, which result from their mission and strategic assignments. Therefore, the public service of the adminstration is able to offer better customer service, as the private corporations do, apply the incentive and disincentive policies to the personnel and reward administration and contribute to changing the administration into an organization of competition and performance compensation. The application of the BSC system enables the strengthening of the individual evaluation system in the departmental, integration of various evaluations into one, and the establishment of a monitering system of achievement rate in the objective management in the periodic results. Such a case study of Public Procurement Service will determine the course of establishment of the BSC in other public institutions and suggest many successful methods and ideas for the performance management system.

• Proceedings of the KSR Conference
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• 2004.10a
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• pp.1731-1736
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• 2004

The purpose of this article is to introduce a useful methodology of effective goal-setting for the team-level units. As a way to overcome some common symptoms in terms of Strategic Performance Evaluation System such as lack of knowledge on goal-setting, disconnection of process, problem of judging the degree of difficulty about objectives, limits of staff departments evaluation, fairness and authority of evaluators, weakness in coaching technique, and quantity or figure-oriented evaluation, to name a few, and to seek a more plausible goal-setting methodology, the author suggests a persuasive goal-setting concept: VAR(Value-Added Results). VAR, as the end-results, is the team contributions that add value to the organization, and it results from the team's activities. In addition to these goal-setting technique based on the concept of value-added results, several aspects should be improved for Strategic Performance Evaluation System to be implemented more effectively. They are: 1) shift from MBO to MP & D(Managing Performance & Development), 2) impartial exercise of evaluation authority as a organizational public assets, 3) reinforcement of maternal leadership and servantship instead of paternal leadership, 4) utilization of IT-based evaluation system.

• Journal of Korean Academy of Nursing Administration
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• v.10 no.1
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• pp.109-120
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• 2004

Purpose: The purposes of this study are; to classify executive organizations engaged in MCH programs at 23 advanced public health centers according to each characteristic; evaluate the effectiveness of organizations engaged in MCH programs. Method: This study analyzes me data on the present conditions and evaluates the organizational effectiveness of MCH workers at 23 advanced public health centers. The organizational effectiveness of MCH organization is assessed by both MCH workers and clients who have received MCH services at the three health centers selected from me 23 advanced public health centers. Finally, this study seeks to obtain consensus among experts in the field of MCH. Results: The results are as follows. The executive organizational systems for MCH services are classified into three types: Type I (provides MCH and HP services by MCH org.); Type II(provides MCH and HP Services by HP org); and Type III(provides MCH Services by MCH org. and HP services by HP org.) at leading MCH Health Centers. The evaluation of the organizational effectiveness of MCH org. shows that Type II is the most effective in terms of teamwork, autonomy, service quality, and resource utilization. According to clients' evaluation of organizational system in the field of MCH, Type II is also me most effective. Conclusion: This study suggests that the executive organization for the MCH and HP services for maternity and children should be established in accordance with lifetime health programs in order to efficiently utilize the limited MCH and HP resources at public health centers.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.31 no.4
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• pp.763-777
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• 2021

Information security started as an IT operation process and is now recognized as an important issue of information technology, and each international organization is newly defining the concept. Information security itself is a new combination of IT technologies, a set of technologies and a technology area. As IT outsourcing becomes common in many public sectors, SLAs are introduced to evaluate the level of IT services. In the area of information security, many studies have been conducted on the derivation and selection of SLA performance indicators, but it is difficult to find a way to apply the performance indicators to service level evaluation and performance systems. This thesis conducted a study on the application of a service evaluation system for information security performance indicators based on the public sector and a performance system including compensation regulations. It presents standards and rewards(incentive and penalty) that define expectation and targets of performance indicators that take into account the environment and characteristics of a specific public sector, and defines appropriate SLA costs. It proposes a change plan for the organizational structure for practical SLA application and service level improvement.

• Knowledge Management Research
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• v.24 no.3
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• pp.17-34
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• 2023

Recently, national concern for record breaking level of deficit operation of KEPCO grows bigger in Korea. With this regard, many stakeholders believe KEPCO should be responsible for this result although it is not clear whether KEPCO is only to blame who is in such position where full cost pricing is impossible and entrepreneurial efficiency is not guaranteed. Particularly, less concern is given to Performance Evaluation for Public Organization(PEPO) which did not give prior warning against major deficit of KEPCO or help to improve its capacity to deal with the problem, and thus prevented KEPCO from acknowledging its managerial weakness by crediting KEPCO with successive grade B during the period of previous government. Based on such viewpoint, this study analyzes reports of PEPO for 5 years in terms of evaluability assessment and suggests proper direction for better PEPO in the future. From this analysis, it was found that firstly, relevant suggestion was not made to prevent or improve defict problem; secondly, comments are increasing every year without consistency; thirdly, comments related to long-term investment are only recently found; fourthly, suggestions are based on political orientation rather than evidence or expertise. This study is expected to contribute to evidence-based evaluation and knowledge management since it tackles evaluation reports themselves for the first time.