• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.8
• /
• pp.409-419
• /
• 2021

The study examines the effects of digital accounting on financial reporting quality, accounting information usefulness, and strategic decision effectiveness of listed firms in Thailand through digital transformation as the moderating variable. A total of 313 listed firms in Thailand were selected as the sample for the study. Structural equation model and multiple regression analysis are applied to test the research relationships. The results of the study show that digital accounting has a significant effect on financial reporting quality, accounting information usefulness, and strategic decision effectiveness. Financial reporting quality significantly affects both accounting information usefulness and strategic decision effectiveness while accounting information usefulness has a significant effect on strategic decision effectiveness. Both financial reporting quality and accounting information usefulness mediate the digital accounting-strategic decision effectiveness relationship. In addition, digital transformation moderates the digital accounting-financial reporting quality relationship and the digital accounting-accounting information usefulness relationship, but it does not moderate other relationships. Accordingly, digital accounting plays a significant role in determining and explaining firms' goal achievement. Executives are suggested to learn, invest and utilize the digital accounting system in the organization to ensure goal achievement and enhance organizational sustainability.

• The Journal of Information Systems
• /
• v.32 no.3
• /
• pp.63-83
• /
• 2023

Purpose With the continuous growth of the OTT services market, trust issues are becoming increasingly important, but research on this topic is still in its infancy. The purpose of this study is to identify the structural relationship between information system quality and reuse intention of OTT services and to analyze the impact of trust and user satisfaction. Design/methodology/approach This study proposed a research model based on the information system success model. In this study, a survey was conducted among 236 Korean users who have used OTT services within the last six months. Findings The results of the analysis showed that text quality and visual quality had a significant impact on trust in OTT services, with text quality having the largest impact. System quality and text quality also had a significant impact on trust in OTT service providers. However, visual quality did not have a statistically significant effect on trust in the service provider. Trust in the OTT service and the service provider was analyzed to have a significant impact on user satisfaction. However, it did not have a statistically significant impact on reuse intention. These findings have important implications for improving trust in OTT services to increase users' reuse intentions. It is also expected to contribute to further expanding the field of OTT service research.

• International Journal of Knowledge Content Development & Technology
• /
• v.6 no.1
• /
• pp.5-39
• /
• 2016

Social networking applications (SNAs) are among the fastest growing web applications of recent years. In this paper, we propose a causal model to assess the success of SNAs, grounded on DeLone and McLean's updated information systems (IS) success model. In addition to their original three dimensions of quality, i.e., system quality, information quality and service quality, we propose that a fourth dimension - networking quality - contributes to SNA success. We empirically examined the proposed research model with a survey of 168 Facebook and 149 Twitter users. The data validates the significant role of networking quality in determining the focal SNA's success. The theoretical and practical implications are discussed.

• Asia pacific journal of information systems
• /
• v.18 no.1
• /
• pp.1-23
• /
• 2008

As managing customer relationship gets more important, companies are strengthening information service using multi-channels to their customers as a part of their customer relationship management (CRM) initiatives. It means companies are now accepting such information services not as simple information -delivering tools, but as strategic initiatives for acquiring and maintaining customer loyalty. In this paper, we attempt to validate whether or not such various information services would impact on organizational performance in terms of CRM strategy. More specifically, our research objective is to answer the next three questions: first, how to construct the instruments to measure not information quality but information service quality?; second, which attributes of information service quality can influence corporate image and customer loyalty?; finally, does each information service type have unique characteristics compared with others in terms of influencing corporate image and customer loyalty? With respect to providing answers to those questions, the previous studies had been limited in that those studies failed to consider the variety of types of information service or restricted the quality of information service to information quality. An appropriate research model answering the above questions should consider the fact that most companies are utilizing multi channels for their information services, and include the recent strategic information service such as customer online community. Moreover, since corporate information service could be regarded as a type of products or services delivered to customer, it is necessary to adopt the criteria for assessing customer's perceived value when to measure the quality of information service. Therefore, considering both multi-channels and multi-traits may enable us to tell the detailed causal routes showing which quality attributes of which information service would affect corporate image and customer loyalty. As information service channels, we include not only homepage and DM (direct mail), which are the most frequently applied information service channels, but also online community, which is getting more strategic importance in recent years. With respect to information service quality, we abstract information quality, convenience of information service, and timeliness of information service through a wide range of relevant literature reviews. As our dependant variables, we consider corporate image and customer loyalty that both of them are the critical determinants of organizational performance, and also attempt to grasp the relationship between the two constructs. We conducted a huge online survey at the homepage of one of representative dairy companies in Korea, and gathered 367 valid samples from 407 customers. The reliability and validity of our measurements were tested by using Cronbach's alpha coefficient and principal factor analysis respectively, and seven hypotheses were tested through performing correlation test and multiple regression analysis. The results from data analysis demonstrated that timeliness and convenience of homepage have positive effects on both corporate image and customer loyalty. In terms of DM, its' information quality was represented to influence both corporate image and customer loyalty, but we found its' convenience have a positive effect only on corporate image. With respect to online community, we found its timeliness contribute significantly both to corporate image and customer loyalty. Finally, as we expected, corporate image was revealed to provide a great influence to customer loyalty. This paper provides several academic and practical implications. Firstly, we think our research reinforces CRM literatures by developing the instruments for measuring information service quality. The previous relevant studies have mainly depended on the measurements of information quality or service quality which were developed independently. Secondly, the fact that we conducted our research in a real situation may enable academics and practitioners to understand the effects of information services more clearly. Finally, since our study involved three different types of information service which are most frequently applied in recent years, the results from our study might provide operational guidelines to the companies that are delivering their customers information by multi-channel. In other words, since we found that, in terms of customer loyalty, the key areas would be different from each other according to the types of information services, our analysis would help to make decisions such as selecting strengthening points or allocating resources by information service channels.

• Journal of Korean Society for Quality Management
• /
• v.29 no.1
• /
• pp.128-139
• /
• 2001

For small sized companies in Korea, it is crucial to have a systematic way of collecting and storing quality data, and extracting relevant information when necessary. This paper Is concerned with developing a quality information system which is mainly focused on processing quality inspection data, converting the data into meaningful quality information, and illustrating a case study of a small sized company in Gyeongnam province. First, we review the current quality Inspection system and reorganize a quality system which is more efficient than the current one. Second, incoming material, process, and product inspection modules are developed. Finally, a statistical process control module is integrated to see the manufacturing process behavior over time.

• Korean Management Science Review
• /
• v.23 no.1
• /
• pp.43-61
• /
• 2006

This research is an empirical investigation into the dimensions determining the website quality of domestic online shopping malls. A research model that has been formed to find the website quality dimensions is based on DeLone and McLean's information system success model that we adapted to fit the B2C electronic commerce environment by incorporating existing research on IS service quality and website quality. The model incorporates three quality dimensions including the information quality, system quality and service quality, and an attempt was made to empirically examine the relationship between variables of these dimensions and the revisit intent. The results of the study revealed that five quality-related variables were found to importantly contribute to the user's intent to revisit a site : the information accuracy and relevancy, system reliability, ease of use, and on-line support. The paper concludes that the three quality dimensions can serve as a useful framework to evaluate the quality of online shopping mall websites in an attempt to improve the website revisit rate.

• Journal of the Korea Convergence Society
• /
• v.8 no.5
• /
• pp.213-221
• /
• 2017

This study empirically investigates the relation between information quality measured by accruals quality and the KOSPI200 index rebalancing. The accruals quality is used for the proxy of information quality and is estimated by employing the Francis et al. (2005) model. The result shows that there is a statistically significant difference between additions group and deletions group. The average information quality of deletions group is substantially lower than that of additions group. In addition, the regression analysis shows that the relationship between accruals quality and a dummy variable for changes in the KOSPI200 index composition is negative and statistically significant. This result implies that additions to the KOSPI200 stock index improves information quality and relieves the information risk of firm which results in the amelioration of information asymmetry. On the other hand, deletions from the KOSPI200 index result in the deterioration of information quality. These results are consistent with Merton (1987).

• Journal of the Korean Operations Research and Management Science Society
• /
• v.33 no.1
• /
• pp.51-69
• /
• 2008

Depending on the ways of information visualization, information can be interpretable, easy to understand, and represented concisely and consistently. This study explores the effects of different information visualizations on decision quality in a Web environment by conducting a laboratory experiment. The results demonstrated that the effects of information visualizations on decision quality were significant. The findings suggest that information users in a Web environment can expect to improve their decision quality by enhancing information visualizations. This research extends a body of research examining not only the effects of factors that can be tied to human decision-making, but also the predictions of various information visualization usages in a Web environment.

• The Journal of Industrial Distribution & Business
• /
• v.9 no.12
• /
• pp.31-43
• /
• 2018

Purpose - Smartphone shopping malls provide customers with a variety of tangible and intangible services including web sites, web design, use convenience, information for products and shopping and various after services. Accordingly, it is needed to expand and classify service qualities based on the various services provided by smartphone shopping malls, and then analyze path structures of smartphone shopping malls' qualities → customer satisfaction → behavioral intention. The purpose of this study is to categorize the qualities of smartphone shopping mall users based on the e-SERVQUAL by Lee(2002) and the SERVQUAL by Parasuraman et al.(1988, 2005), the smartphone shopping malls' service qualities based on service quality of smartphone shopping malls used in the previous use studies, and the Website quality factors of service industry and to analyze path structure of smartphone shopping mall's qualities → customer satisfaction → behavioral intention on college students in order to confirm the system of smartphone shopping malls' qualities. Research design, data, and methodology - This study's survey was carried out on the college students of university located in northeastern of Seoul. It was from December 7 - 15, 2017, and a total of 240 questionnaires were distributed, with 228 collected. Of them, effective questionnaires used in the final study were a total of 201 except 27 that couldn't be used. In this study, empirical analysis was done with factor analysis, correlation analysis, multiple regression analysis, simple multiple regression analysis and moderating regression analysis by using Statistics Package SPSS18.0. Results - The study results are as follows: First, smartphone shopping malls' qualities were classified into six categories like customer system quality, Web design quality, convenience quality, information-offering quality, service quality, and product quality. Second, it showed that system quality, Web design quality, and information-offering quality had a positive impact on customer satisfaction, respectively. Third, it suggested that quality factors of smartphone shopping mall users had a positive impact on customer satisfaction in the order of quality, information-offering quality, system quality and Web design quality. Finally, it showed that customer service quality, product quality, and convenience quality did not have a positive impact on customer satisfaction. In addition, it said that customer satisfaction of smartphone shopping mall users had a positive impact on behavioral intention and thereby, the higher the customer satisfaction was, the higher the relations between reuse intention and recommendation intention were. Meanwhile, moderating regression analysis showed that trust did not have moderating effect in the relations between customer satisfaction and behavioral intention. The above study revealed that smartphone shopping malls' qualities were classified into six categories and it was possible to generalize after empirical analysis was made in the path structure. Conclusions - Smartphone shopping mall users consider usefulness of obtaining shopping information and quality on quick and abundant shopping information more important than access environment of smartphone shopping malls and kind services of smartphone shopping mall managers. Thereby, smartphone shopping mall marketers need to take service qualities like system quality and information-offering quality into more consideration.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.19 no.5
• /
• pp.131-142
• /
• 2009

While users of information security products require high-quality products that are secure and have high performance, there are neither examples for evaluating the quality of information security products nor studies on the quality model and metrics for the quality evaluation. In this paper, information security products are categorized into three different types and the security and performance of various information security products are analyzed. Through this process and after consideration of information security products' security and performance, a new quality model that possesses 7 characteristics and 24 sub-characteristics has been defined. In addition, metrics consisting of 62 common and 45 extended metrics that can be used to evaluate the quality of information security products are introduced, and a proposition for a method of generating the quality evaluation metrics for specific information security products is included. The method of generating metrics proposed in this paper can be extended in order to be applied to a variety of information security products, and by generating and verifying the quality evaluation metrics for firewall, intrusion detection systems and fingerprint systems it is shown that it applicable on a variety of information security products.