• 제목/요약/키워드: Roles

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Business Partner Roles of Management Accountants Through the Emergence of Sustainability Disclosures

  • HOANG, Thinh Gia;NGUYEN, Trung Quang;GEORGE, Majo
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.365-376
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    • 2020
  • This study explores whether the implementation of sustainability disclosure can trigger or stimulate the change in the roles of management accountants in adopting organizations in Vietnam as business partners. To do so, it explores the roles of management accountants in integrated reporting (IR) adopting organizations and sustainability reporting (SR) adopting organizations based on the use of the pragmatic constructivism (PC) theoretical framework. In addition, qualitative semi-structured interviews were used to provide an in-depth investigation of management accountants' work in both IR and SR adopting organizations. The empirical findings suggest that the adoption of the IR framework has triggered changes in management accountant roles toward the new business partner roles to support the decision-making process within their organizations. On the other hand, management accountants from SR adopting organizations still work as traditional "bean-counter" roles. Our paper concludes by indicating several propositions based on our empirical findings that can be tested by future researchers from the domain by collecting relevant data. Our study can be seen as a response to the recent call for a more in-depth examination of the practice of sustainability disclosure from the practitioners' perspectives in adopting organizations.

An Empirical Assessment of the Strategic Roles of e-Learning Center in the Community of Local Universities (지역 대학 e-Learning 센터의 전략적 역할분석에 관한 연구)

  • Jeong, Dae-Yul;Kim, Kwon-Su
    • Proceedings of the Korea Association of Information Systems Conference
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    • 2005.05a
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    • pp.409-424
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    • 2005
  • Today, many universities are confronted with the changing education paradigm such as e-Learning, Distance Education, Virtual University. This IT-based learning paradigm shift is certainly a new opportunity or a threat to our universities. The Local University Community e-Learning Centers that support the demand of e-Learning for their community are recommended. Tn order to operate these centers efficiently, the strategic roles of the e-Learning center should first be defined. To define the strategic roles, We classified the strategic roles of the e-Learning center into four dimensions, (1) to improve management efficiency, (2) to enhance educational service, (3) to acquire competitive advantages, (4) to build new education infrastructure, and each dimension has S or 6 measurement items. As result, to enhance the educational service was considered as the most significant factor among the four dimensions of strategic roles, and the infrastructure building was the next. Through the strategic roles definition and analysis of expected role ratings, we could have recommended the direction and operation policies of the e-Learning centers.

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Characteristics of Construction Managers' Roles from the Perspective of Leader's Roles - Focused on Design Stages - (리더 역할 관점에서의 CM단장 역할 특성 분석에 관한 연구 - 설계단계를 중심으로 -)

  • Kim, Dong-Hee;Kim, Han-Soo
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.1
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    • pp.125-132
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    • 2011
  • Since early 2000s, the importance of CM services has been increasingly recognized and the CM market is continuously growing. As a consequence, the number of CM companies has increased, which means keener market competition. In order to increase their competitiveness, it has been a major task for CM companies to employ and foster competent construction managers who can play a role of efficient project leaders. The objective of the paper is to analyze key characteristics of construction managers' roles during design stages from the perspective of leader's roles including strategic planner, team builder, gatekeeper, expert, champion.

Analysis of Father's Role in Korean Biographies (우리 나라 위인전에 나타난 아버지 역할 내용 분석)

  • 김영주
    • Journal of the Korean Home Economics Association
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    • v.38 no.10
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    • pp.53-68
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    • 2000
  • Children team about their roles through literature, receive the information about the roles of family members and come to accept them. Especially, father's roles in biographies are so diverse, not consistent, compared to mother's roles, that it world be judged to be difficult for the children who had read to form the concept of the father's roles. As the father's roles in the fairy tales have important effect upon the formation of the children's role concept toward their fathers, the purpose of this study is to investigate the father' role appeared in Korean biographies. The method used for this study is the content analysis of the context related with fathering in Korean biographies. It is found that the most frequent father' role appeared in Korean biographies was a friend and companion such as to talk with child about the child's future. And the second frequent father's role in Korean biographies was a family ancestor, such as, to pray for a son's birth, to name the child, to arrange the child's marriage. The third role was that of a loaming helper. These results have been discussed in the light of former studies, and the limits of study method also have been discussed.

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Review on the Roles of Laboratory Work in School (학교 실험활동의 역할에 대한 문헌 고찰)

  • Kim, Ja-Hyeon;Kim, Hyo-Nam;Yang, Il-Ho
    • Journal of Korean Elementary Science Education
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    • v.38 no.2
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    • pp.203-215
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    • 2019
  • The purpose of this study is to clarify the roles of laboratory work in school. Twenty-one literatures were identified about roles of laboratory work in school by applying criteria such as published in CI level journals or used as a reference over 100 times during 1960-2017. Twenty-one literatures were reviewed according to periods such as 1960-1989, 1990-2003, and 2004-2017, and identified the roles of laboratory work in school that commonly presented in more than two literature. Seven roles of laboratory work in school identified were as follows (a) learning scientific knowledge, (b) enhancing attitude toward science, (c) learning scientific inquiry methods, (d) acquiring skills to use specific laboratory instruments, (e) enhancing scientific attitude, (f) understanding the nature of science(NOS), and (g) providing opportunity to experience natural or scientific phenomena. The results of this study can be used to provide school teachers and students a clear meaning of the roles of laboratory work in school.

The Roles of Critical Care Advanced Practice Nurse

  • Sung, Young-Hee;Yi, Young-Hee;Kwon, In-Gak;Cho, Yang-Ae
    • Journal of Korean Academy of Nursing
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    • v.36 no.8
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    • pp.1340-1351
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    • 2006
  • Purpose. To determine and compare the perception among nurses and doctors of the roles and tasks of critical care advanced practice nurses (APNs) in order to establish standardized and formally agreed role criteria for such critical care APNs. Method. This study measured and analyzed the necessity of each of the roles and tasks of critical care APNs, as perceived by nurses and doctors, through a survey of 121 participants: 71 nurses in 7 intensive care units (ICUs) at a general hospital in Seoul, and 50 doctors who used ICUs. Data collection utilized a questionnaire of 128 questions in the following fields: direct practice (79), leadership and change agent (17), consultation and collaboration (15), education and counseling (11), and research (6). Results. Both the nurses' and the doctors' groups confirmed the necessity of critical care APNs, with doctors who frequently used ICUs indicating a particularly strong need. As for the priority of each role of critical care APNs, the nurses considered direct practice to be the most critical, followed by education and counseling, research, consultation and collaboration, and leadership and change agent. The doctors also considered direct practice to be the most critical, followed by education and counseling, consultation and collaboration, research, and leadership and change agent. There was a statistically significant difference between how the two groups regarded all the roles, except for the consultation and collaboration roles. As for the necessity of each role of critical care APNs, the nurses considered research to be the most necessary, followed by education and counseling, consultation and collaboration, leadership and change agent, and direct practice. The doctors, on the other hand, considered education and counseling to be the most necessary, followed by research, consultation and collaboration, leadership and change agent, and direct practice. The responses of the two groups to all the roles, except for education and counseling roles, were significantly different. Conclusion. Nurses and doctors have different perceptions of the roles and tasks of critical care APNs. Thus, it is necessary for the combined nursing and medical fields to reach an official agreement on a set of criteria to standardize for the roles and tasks of critical care APNs.

An Empirical Assessment of the Strategic Roles of e-Learning Center in the Community of Local Universities (지역 대학 e-Learning 센터의 전략적 역할분석에 관한 연구)

  • Jeong Dae-Yul;Kim Kwon-Su
    • The Journal of Information Systems
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    • v.14 no.2
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    • pp.75-99
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    • 2005
  • Today, many universities are confronted with the changing education paradigm such as e-learning, Distance Education, Virtual University, This IT-based teaming paradigm shift is certainly a new opportunity or a threat to our universities. To overcome this problem the universities should think e-Learning as strategic weapon, such as many firms created competitive weapons from the information systems at the 1980s. So, e-Learning system can be a SIS(Strategic Information System) which supports university's future education strategies. To build a e-Learning system, not only many H/W and S/W resources but also expert personnels are required. An organization such as local university who is week at financial status can't himself plan the system. The Local University Community e-Learning Centers that support the demand of e-learning for their community are recommended. In order to operate these centers efficiently, the strategic roles of the e-Learning center should first be defined. To define the strategic roles, We classified the strategic roles of the e-Learning center into four dimensions, (1) to improve management efficiency, (2) to enhance educational service, (3) to acquire competitive advantages, (4) to build new education infrastructure, and each dimension has 5 or 6 measurement items. As result, to enhance the educational service was considered as the most significant factor among the four dimensions of strategic roles, and the infrastructure building was the next. We also tried to find the difference for each factor by the characteristics of responsor. The data showed that there was litter difference between the groups in evaluating the significance of strategic roles of e-learning centers. Through the strategic roles definition and analysis of expected role ratings, we could have recommended the direction and operation policies of the e-Loaming centers.

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Theoretical Considerations for Formation and Roles of International Organizations : With Special Regard to Experiential Cases of IAEA (국제기구 형성과 역할에 관한 이론적 고찰 : IAEA의 경험적 사례를 중심으로)

  • Kim Tae-Woon
    • The Journal of the Korea Contents Association
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    • v.6 no.7
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    • pp.79-89
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    • 2006
  • This study attempted theoretical considerations for the formation and roles of international organizations. More specifically, the study examined experiential cases of IAEA's formation and roles, based on the points of realist and liberalist paradigms that show different viewpoints on the formation and roles of international organizations. The findings of this study show that many parts cannot be explained only with theoretical assumptions of liberalist paradigm, such as international organizations' functional merits, game rules, interdependent interests and role independence. Especially as seen in the formation and operation cases of IAEA, the formation of international organizations is mainly motivated by the security of vested rights among powers and their roles may be changed, depending on the mutual policy objectives of the countries concerned.. In this respect, international organizations do not seem to be strictly protected in independence or efficiency of their roles. Therefore, the liberalist hegemony stability theory is useful to explain the formation and roles of international organizations.

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A Study on Functions and Services of a Library Based on Ubiquitous Life (유비쿼터스 사회환경에서의 도서관 기능 및 서비스에 관한 연구)

  • Kim, Yong
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.20 no.3
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    • pp.97-114
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    • 2009
  • The roles and services of a library have historically been influenced and developed by the change of information technologies. The ubiquitous technologies have been widely studied for medical area, construction, commerce, broadcasting, telecommunication and so on. The ubiquitous technologies have extended to the roles and services in a library. The development of ubiquitous IT, the roles and functions of a library and information center should be changed. To adjust evolving environment, this study focuses on concept and definition of ubiquitous computing and networks. Especially, with requirements and essential technologies which can be a technological infrastructure for ubiquitous life, library services and roles in ubiquitous life are discussed by literature review, case analysis and expert interview. With the results, this study proposes that library services and roles in ubiquitous life should be considered in two ways which are network and physical spaces. Also, roles of a library in ubiquitous life will be extended to culture and education center including traditional information center. To perform those roles and services, a library should develop various service programs relating culture and education such as personalized service and educational program.

A Study on the Gender Roles Featured in the Illustrations of the Parents in the Middle and High School 'Technology & Home Economics' Textbooks (중·고등학교 '기술·가정' 교과서 부모삽화에 나타난 성역할 연구)

  • Park, Young Joo;Jun, Mikyung
    • Journal of Korean Home Economics Education Association
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    • v.32 no.1
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    • pp.35-50
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    • 2020
  • This study analyzed the images of father and mother featured in the illustrations of the middle and high school textbooks, paying attention to the roles of the school education for the effective gender equality. The purpose of this study was to examine whether the middle and high school textbooks would serve for a balanced gender role through their illustrations. To this end, this study sampled a total of 36 middle and high school textbooks: for the middle schoolers, and for high schoolers, and thereby, selected their illustrations of parents, and then, analyzed them in terms of their external aspects and contents. Summing up, it could be confirmed through the middle and high school textbooks that most of their illustrations show gender-equal roles, while some of them reflect a fixed conception of the gender roles. Since the homes are the bases for socialization of the children about the gender roles, it is required of our middle and high schools to implement a gender-equal education. As seen in the results of this study, some illustrations of our middle and high school 'technology and home Education' textbooks feature the mothers as housekeeper and the fathers as family heads creating the goods and services. Hence, it is urgent to correct such conception of the patriarchal gender roles.