• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 2003.11a
• /
• pp.219-222
• /
• 2003

This paper is to propose e-business strategies for individual SME's(small and medium-sized enterprises). e-business maturity model is used to assess e-business maturity level of a target SME, and then corresponding e-business strategy is proposed based on the current maturity level. We studied two SME's to show how it works. Most SME's are small and do not have enough resources to invest on information systems. As it turns out, e-business strategies of SME should heavily depend on its relationship with customers and suppliers. One of the studied SME's is found to be in higher maturity level, because its manufacturing system is tightly related to its customer. One of major implications of this study is that e-business level of SME's should be upgraded considering how it is doing business with its customers and suppliers.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.9
• /
• pp.313-319
• /
• 2021

The article analyzes the impact of factors affecting the use of management accounting in small and medium-sized firms in Vietnam, which adds to the empirical evidence on these factorsThe survey results collected 328 questionnaires using a questionnaire survey of managers at all levels, chief accountants, and accountants of 89 small and medium firms in Vietnam. Some questionnaires were invalid due to many blank cells, hence the author chose to use 315 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that five factors have a positive influence on the application of management accounting including Competitive pressure, Decentralization of responsibility, Application of information technology, the level of interest of managers, and the quality of human resources, in which the application of information technology and competitive pressure are the factors that have the strongest influence on the application of management accounting in small and medium enterprises in Vietnam. Based on the findings of the study, the author has proposed recommendations to help small and medium-sized businesses improve their ability to successfully apply management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of their businesses.

• Journal of Information Technology Services
• /
• v.19 no.2
• /
• pp.83-92
• /
• 2020

The current technology drain at small and medium-sized enterprises in Korea is very serious. According to the National Intelligence Service's survey data, 69 percent of technology leaks are made through employees of small and medium-sized enterprises. A document security system was introduced to compensate for the problem. However, small and medium-sized enterprises are not doing well due to their poor environment. Therefore, it proposes a document security system suitable for small businesses by developing a location information machine learning system that automatically creates a document security Green Zone through learning, and an ECM-based electronic document leakage prevention system that manages generated Green Zone information by reflecting it into the document authority system. And step by step, propose a universal solution through cloud services..

• Journal of Korea Society of Industrial Information Systems
• /
• v.14 no.4
• /
• pp.183-197
• /
• 2009

The purpose of this paper is to study whether there are differences in the relationship between IT utilization level and organizational performance among large, medium and small-sized enterprises. This study first assessed the immediate influence of IT utilization level on organizational performance, and then further examined the moderating effects of the organizational size and the environmental dynamism that had influences on the relationship between IT utilization level and organizational performance. The empirical test revealed that IT utilization level had significant impact on organizational performance in case of all sized enterprises. But, the sub-group analysis revealed that IT utilization level had no statistically significant impact on organizational performance in case of large enterprises despite of higher IT utilization level than small and medium-sized enterprises. The relationship between IT utilization level and organizational performance was not moderated significantly by environmental dynamism in case of all sized enterprises. But, the sub-group analysis revealed that environmental dynamism had significant moderating effect on the relationship between IT utilization level and organizational performance in case of large and small-sized enterprises when there was a high level of environmental dynamism.

• Journal of Digital Convergence
• /
• v.11 no.11
• /
• pp.191-196
• /
• 2013

The proportion of small and medium sized enterprises based on the number of corporations in China is 99%, the number of employees is 80%, and the proportion of GDP is 60%. These facts show that small and medium sized enterprises have an very significant effect on the economic growth of China. However, most of the researches conducted so far have studied large corporations, thus, there are relatively insufficient researches on the determinant of the capital structure of small and medium sized enterprises. Therefore, the purpose of this paper is to confirm the factors that determine the capital structure of small and medium sized enterprises in China. To achieve this purpose, we performed multiple regression method to 45 small and medium sized manufacturing enterprises listed on the Shenzhen Stock Exchange of China. Results of this study are as follows. First, the growth appeared to have a significant positive effect to the debt ratio in 1% significance level. Second, the profitability appeared to have a significant negative effect to debt ratio in 1% significance level. Third, the firm size appeared to have no effect on the debt ratio. Fourth, the secured value and tax shield effect by non-debt appeared to have a weak positive effect on the debt ratio, however these variables showed statistical insignificant.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.2
• /
• pp.301-308
• /
• 2020

This study focuses on determining the impacts of organizational culture on the accounting information system and the operational performance of small and medium-sized enterprises in Ho Chi Minh City. The paper is organized in five parts: introduction, literature review, research methodology, research results, and conclusion and policy implications. Based on the samples of 353 respondents working in small and mediumsized enterprises in Ho Chi Minh City, the research employs both qualitative and quantitative methods to find the answers for research questions. Group discussion, which yields final observed variables of the factors of organizational culture is used for qualitative method. Statistics, assessment of the reliability of Cronbach's Alpha scale, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) are used for quantitative procedure. The results show that mission, involvement and inconsistency in organizational culture positively affect the accounting information system of small and medium-sized firms in Vietnam. In addition, mission, involvement, adaptability and consistency in organizational culture are found to have positive impacts on the firm operational performance. Another finding of the study is that the accounting information system has a positive effect on operational performance of small and medium-sized firms in Vietnam.

• Proceedings of the Safety Management and Science Conference
• /
• 2003.11a
• /
• pp.1-13
• /
• 2003

Domestic industry calamity rate did decrease in large numbers by many efforts of the safety and the health organizations. Nevertheless domestic industrial accident level is low yet among the OECD countries. Domestic small and medium enterprises is in trend that industrial accident is increased by deterioration of hardware, unpreparedness of safety equipments. But, Domestic small and medium enterprises' safety and health education had not been utilized so far effectively. This research groped efficient operation model of the safety and the health education through the survey about a solution for problems of education that is enforced in small and medium enterprises to three groups of workers and safety and health administrators and managers. Compared domestic safety and health educational system and advanced foreign educational system. And, analyze problems about domestic small and medium enterprise's safety and health education and presented a solution. Finally, presented efficient operation model of the safety and the health education suitable to domestic medium and small enterprises.

• Journal of Korea Society of Digital Industry and Information Management
• /
• v.13 no.2
• /
• pp.113-125
• /
• 2017

In today's highly competitive environment, the importance of technology protection cannot be overemphasized. To evaluate technology protection competency of Small and Medium-sized Enterprises(SMEs), Government has conducted surveys every year but its effectiveness is still in question. To enhance the effectiveness of technology protection for SMEs, a customized evaluation model of technology protection competency has been suggested in this study. Surveys are conducted to measure the relative importance of evaluation areas that can be influenced by the size and type of business. The analysis shows that there exists significant differences between evaluation areas. This study suggests that the effectiveness of technology protection can be enhanced by utilizing a customized evaluation model depending on the size and type of business. Also, the proposed model can be used for SMEs to identify and enhance their weakness in technology protection. Overall, it is expected that the proposed model can be effectively used to protect valuable technologies in various SMEs.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.24 no.6
• /
• pp.1309-1318
• /
• 2014

In the past few years, data leakage of information assets has become a prominent social issue. According to the National Industrial Security Center in South Korea, 71 percent who suffer from technology leakage are small and medium sized enterprises. Hence, establishment and operation of ISMS (Information Security Management System) for small and medium sized enterprises become an important issue. Since it is not easy to obtain ISMS certification for a small or medium sized enterprise by itself, consultation with an expert firm in information security is necessary before the security implementation. However, how to select a proper security consulting company for a small or medium sized firm has not been studied yet. In this study, we analyze empirically the selection factors of ISMS certification consulting company for a small or medium sized firm through exploratory factor analysis (EFA). Our study identified the following four important factors in selecting a security consulting company: expertise of the staffs and human resource management proficiency, market leading capability, competence to make progress during the consultation, and the performance and the size of the physical assets and human resources.

• Journal of Digital Convergence
• /
• v.10 no.2
• /
• pp.73-82
• /
• 2012

The purpose of this study is to verify the effects of financial structure on management performance for financial consulting through 562 small and medium sized enterprises in GyeongIn area. Meanwhile, the independent variables are non current assets ratio, total assets turnover ratio and debt ratio, the dependent variables are operating profit on sale and net profit on equity. Generally speaking, the financial structure have a positive effects on management performance.