• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.707-716
• /
• 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.

• 대한안전경영과학회지
• /
• 제11권4호
• /
• pp.301-310
• /
• 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.

• Asia pacific journal of information systems
• /
• 제17권3호
• /
• pp.131-146
• /
• 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.

• Asia Marketing Journal
• /
• 제14권4호
• /
• pp.117-142
• /
• 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.

• 한국철도학회:학술대회논문집
• /
• 한국철도학회 2004년도 추계학술대회 논문집
• /
• pp.1508-1513
• /
• 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.

• 한국의류산업학회지
• /
• 제19권2호
• /
• pp.194-206
• /
• 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.

• 한국조리학회지
• /
• 제17권2호
• /
• pp.168-181
• /
• 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.

• 아태비즈니스연구
• /
• 제11권2호
• /
• pp.81-98
• /
• 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.

• 복식
• /
• 제58권3호
• /
• pp.34-48
• /
• 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.

• 경영과정보연구
• /
• 제36권5호
• /
• pp.99-120
• /
• 2017

최근 연구를 살펴보면 다국적기업이 국제경영 활동에서 국제기업가지향성은 기업성과의 향상에 아주 중요한 수단으로 인식되고 있지만 이들 관계는 다양한 연구결과를 보여주고 있다. 따라서 개발도상국인 중국 수출기업을 대상으로 선정하였을 때 이들 관계가 선형관계를 미치는지 아니면 비선형관계를 미치는지에 대한 검증은 매우 흥미로운 연구주제가 될 수 있다. 본 논문의 연구목적은 중국 수출기업을 대상으로 국제기업가지향성과 수출성과에 비선형의 영향을 미치는지를 검증하고, 국제화 정도와 시장역동성의 조절효과를 검증하고자 한다. 본 논문의 가설검증을 위해 사용된 설문지는 총 478부이다. 연구결과를 요약하면 첫째, 국제기업가지향성과 수출성과의 관계는 J형 관계인 것으로 나타났다. 둘째, 국제화 정도는 국제기업가지향성과 수출성과의 J형 관계를 더욱 강화하는 것으로 나타났다. 셋째, 국제화정도가 높을수록 국제기업가지향성과 수출성과의 J형 관계는 강화되고 이러한 조절작용은 시장이 역동적일수록 더욱 강화되는 것으로 나타났다. 연구결과는 다음과 같은 이론적 기여와 경영적 기여를 한다. 이론적 기여로는 국제기업가지향성과 수출성과는 비선형 관계(J형)를 형성한다는 것이 확인되면서 국제기업가지향성과 수출성과의 관계를 새롭게 접근할 수 있는 실증적인 기여를 이루었다. 경영적 기여로는 역동적인 해외시장에서 국제화정도가 높은 중국기업은 수출성과의 향상을 위해서는 국제기업가지향성 행위를 지속적으로 실행해야 한다는 것을 시사한다.