• 제목/요약/키워드: Performance reporting

검색결과 296건 처리시간 0.026초

기업의 사회적 성과 측정과 보고: 더블바텀라인의 실무 적용을 위한 탐색적 연구 (Measuring and Reporting Corporate Social Performance: An Exploratory Study for Practical Application of Double Bottom Line)

  • 조일형
    • 지식경영연구
    • /
    • 제21권2호
    • /
    • pp.1-19
    • /
    • 2020
  • The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

프로젝트 상급자 특성이 프로젝트관리자의 보고 성향과 시스템 개발성과에 미치는 영향 (Effect of Senior Managers' Characteristics on Project Manager's Reporting Tendencies and Information Systems Development Performance)

  • 장시영;오만석
    • Journal of Information Technology Applications and Management
    • /
    • 제19권2호
    • /
    • pp.149-179
    • /
    • 2012
  • This study explores the reporting tendencies of project managers when sending a status reports to their respective senior managers in information systems development project. It also examines the effect of selective reporting on report quality and systems development performance. The research model is proposed based on literature survey as well as key points from Iacovou et al. [2009] which is an extension of selective reporting in information systems project. Analysis of responses from 257 project managers in information systems industry indicates that pessimistic reporting by project managers has negative effect on both report quality (mediator variable) and systems development performance, while optimistic reporting has no significant effect on systems development performance. The CEO interest has an impact on the senior manager's power, which in turn leads to optimistic reporting by project managers. The senior manager's character has an impact on the senior manager's leadership, which in turn leads to pessimistic reporting. No direct relationship exists either between CEO interest and optimistic reporting or between senior manager's character and pessimistic reporting. In addition, trust toward the senior managers is significantly related to pessimistic reporting. Finally, report tendencies are also found to be affected by the active/passive characteristics of project managers.

KAMs Reporting and Financial Performance: Empirical Evidence from Thai Listed Companies

  • SUTTIPUN, Muttanachai;SWATDIKUN, Trairong
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제8권4호
    • /
    • pp.841-848
    • /
    • 2021
  • This study seeks to investigate Key Audit Matters (KAMs) reporting of Thai listed companies in Thailand, and examines the influence of KAMs reporting on corporate financial performance. Data were collected from 180 companies listed in Thailand during 2016 to 2018, which accounted to 540 annual reports. KAMs reporting was quantified by content analysis from the audit reports, while financial performance and corporate characteristics were collected from the corporate annual reports. Descriptive analysis and multiple regressions were performed to analyze the data. The study results reveal that there was an increasing of KAMs reporting in audit report of listed companies in Thailand in terms of both number of issues and number of words across the observed period. The regression analysis indicates that was a significant and negative influence of words counted as KAMs reporting on financial performance, while there was no influence of KAMs reporting issue on the performance. Moreover, there was a negative relationship between corporate complexity and financial performance, while audit type had a positive correlation with financial performance. This study shows significant contribution on the implication of KAMs in an emerging economy and the role of KAMs as a communication device between auditor and stakeholders.

Opportunistic Reporting-based Sensing-Reporting-Throughput Optimization Scheme for Cooperative Cognitive Radio Networks

  • So, Jaewoo
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • 제11권3호
    • /
    • pp.1319-1335
    • /
    • 2017
  • This paper proposes an opportunistic reporting-based sensing-reporting-throughput optimization scheme that maximizes the spectral efficiency of secondary users (SUs) in cooperative cognitive radio networks with a soft combining rule. The performance of cooperative spectrum sensing depends on the sensing time, the reporting time of transmitting sensing results, and the fusion scheme. While longer sensing time and reporting time improve the sensing performance, this shortens the allowable data transmission time, which in turn degrades the spectral efficiency of SUs. The proposed scheme adopts an opportunistic reporting scheme to restrain the reporting overhead and it jointly controls the sensing-reporting overhead in order to increase the spectral efficiency of SUs. We show that there is a trade-off between the spectral efficiency of SUs and the overheads of cooperative spectrum sensing. The numerical results demonstrate that the proposed scheme significantly outperforms the conventional sensing-throughput optimization schemes when there are many SUs. Moreover, the numerical results show that the sensing-reporting time should be jointly optimized in order to maximize the spectral efficiency of SUs.

컴퓨터활용취재(Computer Assisted Reporting)의 사용도가 만족도 및 직무성과에 미치는 영향 연구 (A Study on the Effect Degree of the Use of Computer Assisted Reporting on the User Satisfaction and Job Performance)

  • 박현수;양경식;김현수
    • Journal of Information Technology Applications and Management
    • /
    • 제11권3호
    • /
    • pp.117-135
    • /
    • 2004
  • The purpose of this research is to examination whether End-User Computing relative factors are ap-plied in Computer Assisted Reporting. Computer Assisted Reporting is closely related to End-User Computing, because IT and IS be used by reporting for data gathering and analysis. For the purpose, we've produced a survey, and then studied the effects of the use of Computer Assisted Reporting tools on the report's satisfaction and job performance. As a result, The degree of use of Computer Assisted Reporting significantly affects the degree of satisfaction and job performance. for this reason, this research can give an insight for the extension of End-User Computing relative research.

  • PDF

Cooperative Spectrum Sensing for Cognitive Radio Networks with Limited Reporting

  • So, Jaewoo
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • 제9권8호
    • /
    • pp.2755-2773
    • /
    • 2015
  • Cooperative spectrum sensing increases the detection performance in a cognitive radio network, based on the number of sensing nodes. However, as the number of sensing nodes increases, the reporting overhead linearly increases. This paper proposes two kinds of cooperative spectrum sensing with limited reporting in a centralized cognitive radio network, a soft combination with threshold-based reporting (SC-TR) and a soft combination with contention-based reporting (SC-CR). In the proposed SC-TR scheme, each sensing node reports its sensing result to the fusion center through its own reporting channel only if the observed energy value is higher than a decision threshold. In the proposed SC-CR scheme, sensing nodes compete to report their sensing results via shared reporting channels. The simulation results show that the proposed schemes significantly reduce the reporting overhead without sacrificing the detection performance too much.

Integrated Reporting: A New Paradigm of Corporate Reporting

  • Bhasin, Madan Lal
    • 융합경영연구
    • /
    • 제5권2호
    • /
    • pp.10-32
    • /
    • 2017
  • The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

보고이익전략이 비대칭적 경영자 성과-보상 민감도에 미치는 영향 (Effect of Reporting Earnings Strategy on Asymmetric CEO Performance-Compensation Sensitivity)

  • 이은주
    • 산업융합연구
    • /
    • 제20권11호
    • /
    • pp.105-112
    • /
    • 2022
  • 본 연구의 목적은 경영자의 능력과 경영자 성과-보상 민감도 간의 관련성에 보고이익전략이 미치는 조절효과를 살펴보는 것이다. 경영자의 보고이익전략에 따른 경영성과의 조정 방향은 상향조정과 하향조정 모두 발생할 수 있으며, 상향 조정과 하향 조정에 따라 경영자 보상에 미치는 영향이 차별적일 것으로 예상되어 분석한 결과, 과대보고를 위한 보고이익전략은 기대와 동일하게 상향조정 된 경영성과에 따라 보상을 지급하였으므로 성과에 근거한 차별적인 보상이 지급되지 않는 것으로 확인되었다. 반면에 과소보고를 위한 전략은 성과에 근거한 성과-보상 민감도를 감소시키는 것으로 나타났다. 과소보고전략은 경영자의 능력에 따른 보고전략의 수행에 대하여 추가적인 보상이 지급되어 보상의 수준은 증가하지만, 이러한 유형의 보상이 경영자의 실제 성과와는 무관하므로 성과-보상 민감도를 감소시킬 것이라는 가설을 지지하며, 보고이익전략에 따른 경영성과의 상향 및 하향 조정에 대해 차별적인 보상이 이루어진다는 것을 간접적으로 확인한 결과이다.

Motivational Factors of Implementing Corporate Social and Environmental Reporting and Its Impact on Performance

  • INDRASARI, Arum;NUGRAHENI, Peni;HAMZAH, Noradiva;MAELAH, Ruhanita
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제8권2호
    • /
    • pp.883-892
    • /
    • 2021
  • The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.

Super-allocation and Cluster-based Cooperative Spectrum Sensing in Cognitive Radio Networks

  • Miah, Md. Sipon;Yu, Heejung;Rahman, Md. Mahbubur
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • 제8권10호
    • /
    • pp.3302-3320
    • /
    • 2014
  • An allocation of sensing and reporting times is proposed to improve the sensing performance by scheduling them in an efficient way for cognitive radio networks with cluster-based cooperative spectrum sensing. In the conventional cooperative sensing scheme, all secondary users (SUs) detect the primary user (PU) signal to check the availability of the spectrum during a fixed sensing time slot. The sensing results from the SUs are reported to cluster heads (CHs) during the reporting time slots of the SUs and the CHs forward them to a fusion center (FC) during the reporting time slots of the CHs through the common control channels for the global decision, respectively. However, the delivery of the local decision from SUs and CHs to a CH and FC requires a time which does not contribute to the performance of spectrum sensing and system throughput. In this paper, a super-allocation technique, which merges reporting time slots of SUs and CHs to sensing time slots of SUs by re-scheduling the reporting time slots, has been proposed to sense the spectrum more accurately. In this regard, SUs in each cluster can obtain a longer sensing duration depending on their reporting order and their clusters except for the first SU belonged to the first cluster. The proposed scheme, therefore, can achieve better sensing performance under -28 dB to -10 dB environments and will thus reduce reporting overhead.