• 경영과학
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• 제33권2호
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• pp.11-28
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• 2016

This study empirically investigated the relationships among external factors (i.e., the imitation, compulsory and normative pressures, and governmental regulation), proactive environmental strategy, the adoption of green-supply chain management (GSCM) techniques, green corporation with suppliers, environmental performance, and organizational performance. To empirically demonstrate the relationships, 78 sample firms' data were collected from Korean manufacturing firms that are listed on the Korean stock market. The results of this study showed that a proactive environmental strategy mainly and positively influences the adoption of GSCM, and the introduction of a proactive environmental strategy is significantly and positively affected by governmental regulation. It was also found that governmental regulation has an indirect impact on the adoption of GSCM through the introduction of a proactive environmental strategy. Thus, it is asserted that governmental regulation, in Korean manufacturing firms, is the unique external factor on the adoption of a proactive environmental strategy, which facilitates the use of GSCM techniques. According to the results, it was observed that GSCM positively influences the levels of green corporation, and both GSCM and green corporation have positive effects on the improvement of environmental performance. Hence, it is suggested that the implementation of GSCM inevitably brings high degrees of green collaboration with suppliers. Finally, it was found that environmental performance has a significant and positive impact on the organizational performance of a firm. This result implies that high degrees of environmental performance, which bring both the efficient usage of materials and energy and the elimination of wastes, can lead to the increase of organizational performance.

• 경영과정보연구
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• 제33권1호
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• pp.237-261
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• 2014

본 연구는 공급위험과 성과에 대한 정보기술시행의 영향을 조사한다. 또한 정보기술도입이 공급위험뿐만 아니라 성과에 어떻게 영향을 주는 지 중점을 둔다. 본 연구는 미국 제조업체 구매 및 공급 관련임원과 경영자들로부터 백오십구 매의 설문지를 수집했다. 본 연구 결과는 공급사슬에서 정보기술 사용이 공급위험을 완화 시키고 경영 성과를 향상시킨다는 실증을 제공한다. 더 중요한 것은 정보기술 도입을 세 분야 (인바운드 아웃바운드 의사소통, 내부의사소통 및 관리, 주문 관리 및 구매)로 나누어 연구되었다. 따라서 본 연구는 공급사슬위험관리에서 정보기술수행의 중요성과 정보기술도입이 위험 완화와 경영성과향상을 활성화 시키는데 큰 역할을 한다는 것을 강조한다. 그래서 공급과 구매 관리자들이 공급 위험 완화 전략 수립 시 정보기술 도입 및 활용을 고려해야만 한다는 필요성을 제시한다.

• 경영과정보연구
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• 제36권2호
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• pp.239-260
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• 2017

본 연구는 혁신기술에 대한 사회적 수용의 관점에서 스마트 모빌리티(smart mobility)의 수용에 미치는 영향요인을 탐색하였다. 혁신기술의 사회적 수용과 확산에 관한 이론고찰을 통해 혁신-수용에 미치는 영향요인, 지각된 유용성의 인식과 수용의도에 미치는 일련의 과정에 대한 구조방정식 모형을 설정하고, 이를 실증적으로 분석하였다. 분석에 필요한 자료는 2016년 8월 1일에서 12일 사이에 설문을 통해 수집하였으며, 수집된 534개의 설문이 분석에 이용되었다. 실증분석결과, 적합성과 상대적 이점은 지각된 유용성을 매개로 스마트 모빌리티의 사회적 수용에 통계적으로 유의한 정(+)의 영향을 미쳤으나, 의사소통은 부(-)의 영향을 미치는 것으로 나타났다. 복잡성과 서비스품질은 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났다. 본 연구의 결과에 기초하여 스마트 모빌리티의 사회적 수용과 관련된 시사점을 제공하였으며, 본 연구의 한계점과 이를 극복하기 위한 향후 연구방향도 제시하였다.

• 국제지역연구
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• 제15권2호
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• pp.275-301
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• 2011

본 연구는 자회사의 다국적기업 내 존재하는 지식의 습득에 영향을 미치는 요인을 밝히는 것을 목표로 하고 있다. 자회사의 기존 지식 습득에 대한 기존 연구들이 존재하는 상황에서 본 연구는 지식 습득 활동의 결정 요인을 크게 세 가지 개념으로 정리하였다. 첫째, 자회사가 속한 현지 환경 속성, 둘째, 자회사의 조직 속성, 마지막으로 자회사가 다국적기업와 구축하고 있는 관계 속성이 그것이다. 특히 본 연구는 관계적 속성에서 다국적기업 내 자회사의 영향력 변수를 추가하였고, 종속변수인 자회사의 지식습득의 속성을 지식원에 따라 두 가지로 구분하여 접근하였다. 즉, 모기업으로부터의 지식습득과 동료 자회사들로부터의 지식습득에 각각의 속성들이 미치는 영향력을 측정했다는 점에서 기존 연구의 확장을 꾀하였다. 그 결과 자회사의 동료자회사 지식 습득은 현지협력관계와 가치사슬로부터 부정적인 영향, 사회적자본 및 자회사 영향력의 긍정적인 영향을 받는 것으로 나타났으며, 자회사의 모기업 지식 습득은 자회사에 대한 모기업의 투자비율 및 사회적자본에 긍정적인 영향을 받는 것으로 나타났다.

• 유통과학연구
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• 제13권9호
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.277-287
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• 2021

This article systematically reviews the adoption of total quality management (TQM) implementation and corporate social responsibility (CSR) initiatives on firm performance. A total of 233 published documents from 1996 to 2020 in international journals have been collected and listed on the SCOPUS database. It aims to fill the existing literature gap regarding TQM and CSR practices and point out a future research agenda. This study employed a systematic literature review approach to review those manuscripts related to TQM, CSR topics focused on firm performance. Consequently, the results stressed that TQM and CSR are excellent tools and have a similarity to support the firms to attain corporate sustainability; however, TQM practices have given more interest than CSR initiatives. Moreover, the results highlighted that only a few articles are interested in simultaneously combining TQM and CSR initiatives although this idea is rising in recent years. Thus, the statistical findings indicated several research gaps that remain unaddressed. It is worthy of considering TQM and CSR integration; however, other scholars need to identify the critical success factors that could enable TQM practices or barriers to CSR adoption. Particularly spending more attention on the transitional economies context, which is considering a promising future research context.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제16권12호
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• pp.3960-3975
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• 2022

To analyze and compare the most influencing factors on cloud computing adoption (CCA) in the healthcare organization, a systematic review and meta-analyses of studies was performed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) and Cochrane collaboration recommendations. A search of PubMed, ScienceDirect, Springer, Wiley Online, and Taylor & Francis Online digital libraries (From inception to January 19, 2022) was performed. A total of 17 studies met the defined studies' inclusion and exclusion criteria. Statistical significance difference favoring most influencing factors on CCA were (MD 0.76, 95% CI -1.48 - 3.01, p <0.00001, I² = 90%), (MD 1.40, 95% CI -4.76 - 7.55, p < 0.00007, I² = 97%) (MD 0.17, 95% CI -2.69 - 3.03, p<0.00001, I² = 96%) for technology vs. organizational, technology vs. environmental and business vs. human factors, respectively. Organizational and environmental factors had greater impacts on CCA compared with technological factors. Moreover, business factors were more influential than the human factors.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제18권1호
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• pp.89-104
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• 2024

Cloud-based e-learning (CBEL) represents a promising technological frontier. Existing literature has presented a diverse array of findings regarding the determinants that influence the adoption of CBEL. The primary objective of this study is to conduct an exhaustive examination of the available literature, aiming to determine the key predictors of CBEL utilization by employing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. A comprehensive review of 35 articles was undertaken, shedding light on the status of CBEL as an evolving field. Notably, there has been a discernible downturn in related research output during the COVID-19 pandemic, underscoring the temporal dynamics of this subject. It is noteworthy that a significant portion of this research has emanated from the Asian continent. Furthermore, the dominance of the technology acceptance model (TAM) in research frameworks is affirmed by our findings. Through a rigorous thematic analysis, our study identified five overarching themes, each encompassing a diverse range of sub-themes. These themes encompass 1) technological factors, 2) individual factors, 3) organizational factors, 4) environmental factors, and 5) security factors. This categorization provides a structured framework for understanding the multifaceted nature of CBEL adoption determinants. Our study serves as a compass, guiding future research endeavours in this domain. It underscores the imperative for further investigations utilizing diverse theoretical frameworks, contextual settings, research methodologies, and variables. This call for diversity and expansion in research efforts reflects the dynamic nature of CBEL and the evolving landscape of e-learning technologies.

• 한국콘텐츠학회논문지
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• 제17권1호
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• pp.80-91
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• 2017

온라인 소비자들의 구매의사결정에 전자적 구전의 효과는 상당하다 볼 수 있다. 실제로 많은 선행연구에서는 온라인 리뷰를 통한 제품정보의 획득이 구매의사결정에 큰 영향을 미치고 있음을 실증적으로 검토하기도 하였다. 온라인 구전 관련 선행연구에 대한 이론적인 검토를 통해 온라인 리뷰의 유용성의 결정요인과 스마트폰 이용자들의 모바일 앱 수용과정의 영향력 관계를 살펴보고자 하였다. 모바일 앱에 대한 유용성을 평가하기 위한 특성들을 선행연구로부터 도출하였으며, 온라인 리뷰의 유용성과 성과에 대한 기대, 그리고 정보원 신뢰성이 리뷰 수용도에 미치는 영향력을 확인하기 위한 연구가설을 설정하였다. 연구가설 검증을 위해 모바일 앱을 구매(무료 또는 유료)한 경험이 있는 228명으로부터 자료를 수집, PLS(Partial Least Square) 기법을 이용하여 검증하였다. 분석결과 모바일 앱에 대한 사용자 리뷰의 신뢰성과 충분성, 도움정도 그리고 설득력이 리뷰 수용의도에 영향을 미치며, 정보원 신뢰성 역시 유의적인 영향을 미친다는 점을 확인하였다.

• 한국IT서비스학회지
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• 제13권4호
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• pp.19-43
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• 2014

Categorization means the process labeling or identifying an object based on what people already know or its similarity for people to be easily perceptible in external environment. If it is categorized, it is schematically conjectured from typical characteristic of the category. In this sense, the categorization of new products has an important effect upon the market performance. Nevertheless, the categorization of innovative new products is not easy and occasionally very ambiguous. In this study, we discuss how to strengthen the categorization strategy of new hybrid IT products through complementary bundling. The model of this study is based on Technology Acceptance Model (TAM) with resistance variable and verifies the statistical significance by undertaking a survey on consumers' awareness. In addition, we review the moderating effects of prior knowledge in the adoption process of complementary bundling. Through this analysis, we find out the structural relationship among the factors affecting adoption of complementary bundling. Also, it show that the influence of prior knowledge in respect of the adoption process is greater than others in case that there exists significant heterogeneity among strategic categories and complements. In conclusion, these findings suggest the following managerial implication. The categorization strategy of new hybrid IT product can be enhanced by complementary bundling, but the suitability among strategic category and complements should be evaluated exhaustively.