• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.409-419
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• 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.

• 대한산업공학회지
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• 제33권2호
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• pp.221-226
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• 2007

This paper suggests a valuation framework of investment project using the concept of real options. We show the valuation process of real assets using the risk-neutral pricing. Especially, we focus on the investment lag. Real assets have investment lag in general. The decision time and the payment time are not identical. So the investment lag should be considered when valuing real assets for reality. We provide the valuation process for real assets, including R&D project. The results of this paper can be used for the real assets valuation and strategic decision analysis.

• 경영정보학연구
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• 제9권3호
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• pp.45-65
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• 2007

경영 환경이 급격하게 변화함에 따라서 전략적 의사결정의 중요성이 커지고 있고, 효과적인 전략적 의사결정 지원 시스템을 개발하기 위해서는 체계적인 전략적 의사결정 프로세스 개발, 효과적인 문제 해결 기법, 편리한 IT 도구가 필요하다. 본 연구에서는 전략적 의사결정 프로세스를 개발하고, 문제해결 기법을 분류하고, 이를 기반으로 기법 추천 시스템을 개발하였다. 이를 기반으로 한 SDSS 프레임웍은 기업의 전략적 의사결정을 지원하기 위한 SDSS 개발에 많은 도움을 줄 것으로 기대된다.

• 한국경영과학회지
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• 제10권1호
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• pp.41-53
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• 1985

The influence diagram is a new conceptual tool that can be used for structuring a strategic decision problem in decision analysis. It has a graphical representation of probabilistic dependence among variables in the decision problem. In this formal procedures for constructuring the influence diagram and for translating it into the corresponding decision tree are studied. An example that shows the power of the infuence diagram is shown.

• Journal of Korea Trade
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• 제25권6호
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• pp.57-77
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• 2021

Purpose - International strategic alliance has been regarded as a strategic decision made by firms' managerial problems and ensure performance growth. From the perspective of the proactive behavior for changing strategies in a global market, this study aims to identify whether performance feedback influences firms' decisions to pursue strategic alliances. This study examines the effects of performance feedback on performance when firms use strategic alliances. Design/methodology - To analyze the impact of performance feedback on forming an international strategic alliance, this study adopt the concept of performance feedback to develop a research model and our hypotheses. Thus, this study used a two-stage least squares unbalanced panel data analysis with random effects. This study is based on 24,543 observations from Korean manufacturing firms from 2007 to 2016. Findings - The results show that firms pursue the formation of strategic alliances more actively, if their past financial and R&D performance are lower than their aspiration level, based on the result of performance feedback. An in split sample analysis for examining the effect of a firm's technology sophistication based on the OECD's classification, negative innovation performance discrepancy has positive effects on the probability of international alliance in high-tech and medium-high-tech industries. Financial performance also improves when a firm decides to form a strategic alliance based on the results of performance feedback. Originality/value - This research extends recent efforts to better understand the effect of performance feedback on firms' performance when they use strategic alliances. These findings suggest that the CEOs and managers of firms should consider the performance feedback perspective when deciding to pursue a strategic alliance to improve performance. In other words, the decision-makers in a firm must analyze and consider various complex variables inside and outside the firm and expand such subjects of examination to more complex and dynamic factors.

• 벤처창업연구
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• 제9권1호
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• pp.15-23
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• 2014

본 논문은 경영환경에 대한 불확실성 증대, 데이터 없는 최초 상황 발생, 합리적 의사결정이 불가능할 경우 등 기업환경이 변화할 때, 벤처 중소기업 경영자들은 의사결정 시 직관을 어떻게 활용하는가에 관한 사례연구다. 논문은 문헌 연구와 벤처 중소기업 경영자 16명을 심층 인터뷰하여 자료를 수집하였고, Klein, G, 의 "포괄적(generic) 멘탈 시뮬레이션 모델"로 분석하였다. 연구에 사용된 직관은 본인의 경험을 사용하는 전문가(expert) 직관과 타인의 경험도 활용하는 전략적(strategic) 직관으로 분류하였다. 사례연구 결과 경영자들은 전문가 직관과 전략적 직관을 다르게 활용하고 있었다. 전문가 직관의 특징은 별 노력 없이도 빠르게 작동하는데, 반해 전략적 직관은 시간이 많이 소요된다. 또 다른 특징은 전문가적 직관은 이미 발생된 일에 대한 의사결정에 많이 사용되고, 전략적 직관은 미래형 의사결정에 많이 활용되었다. 전략적 직관의 프로세스는 (1)전략적 관심단계 (2)매개물 발견단계 (3)1차 멘탈 시뮬레이션 단계 (4)핵심 매개변수 띄우기 단계, (4)2차 멘탈 시뮬레이션 단계 (5)내부 평가 단계 (6) 의사결정 단계를 거친다. 위에 단계를 모델링하여 벤처 중소기업 경영자들의 "전략적 직관에 의한 의사결정 모형(Strategic intuition decision-making model)"을 도출하였다. 사례분석 결과 나타난 중요한 결과는 첫째, 성공하는 의사결정 시 성공과 실패의 중요한 차이는 의사결정 프로세스 중 "2차 멘탈 시뮬레이션"에서 결정되었고, 둘째, 전문가 직관이 전략적 직관보다 많아질수록 경영의 어려움에 봉착하였으며. 셋째, 전략적 직관은 학습이 가능하다.

• 유통과학연구
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• 제20권11호
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• pp.33-45
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• 2022

Purpose: The development of online shopping trends in Indonesia is increasing, and Tokopedia is becoming one of the most popular e-commerce websites. The purpose of this study is to obtain empirical evidence whether mobile shopping, customer review, perceived credibility, and Korean celebrity endorsement affect online purchase decision, whether online purchase decision affects customer satisfaction, and whether customer satisfaction affects brand loyalty of customers in Tokopedia e-commerce. Research Design, data and methodology: Quantitative survey with data was collected using an online questionnaire with sample characteristics were Tokopedia customers who lived in Jakarta by 385 samples using the purposive sampling method, and data analysis was conducted using the Smartpls application program version 3.0. Results: Mobile shopping, customer review, and perceived credibility had positive effects on online purchase decision at Tokopedia in Jakarta. However, Korean celebrity endorsement did not have a positive effect on online purchase decision at Tokopedia in Jakarta. Furthermore, online purchase decision had a positive effect on customer satisfaction at Tokopedia in Jakarta, and customer satisfaction had a positive effect on brand loyalty at Tokopedia in Jakarta. Conclusions: This study proposes significant implications for maintaining customer relationships to achieve purchasing decision, customer satisfaction, and brand loyalty in the e-commerce industry.

• 산경연구논집
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• 제9권2호
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• pp.17-26
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• 2018

Purpose - The purpose of this study is to provide a formalized process of decision making for companies or organizations that need to make various decisions in the age of uncertainty. Therefore, this study aimed to proposes a strategic decision-making approach citing the relatively easily accessible using IPA(important-performance analysis) and SWOT/AHP analysis. Research design, data, and methodology - To be specific, the first step is to derive necessary attributes and conduct IPA. The second step is to subdivide the IPA results into internal strength and weakness factors and the external opportunity and threat factors, hierarchize those factors, and weight them accordingly. The third step is to build a causality model to propose a method of supporting a rational decision making. Results - The foregoing approach seems to facilitate the diversification of decision-making strategies by helping businesses or organizations to measure and analyze the attributes needed for certain decisions. Additionally, the perceived importance and satisfaction (or achievement) usage of those derived attributes can be used as the reference data for SWOT/AHP analysis. Conclusions - The proposed stepwise approach is applicable to businesses or organizations in need of making stepwise decisions in line with their retained competencies in comparison to conventional or intuitive decision-making practices.

• 한국시스템다이내믹스연구
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• 제5권2호
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• pp.199-216
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• 2004

The present study is aimed at developing the optimal instruments for dispelling the uncertainty factors during the formulation of strategies for corporate development. The objective is the creation of a complete model of strategic analysis, which encompasses both the environment (internal and external) and the management rational component. This model -built on the analysis of three corporate cases - is concretized by a simulation for testing the strategy by the means of software which enables the users to cope with a dynamic and complex corporate environment. The research questions regard the development of a complete strategic analysis, which covers the entire decision-making process; the concrete assessment of the business strategy on the basis of quantitative data: the identification and enhancement of the critical variables of business administration, in such a complex and dynamic reality as the corporate environment.

• 정보처리학회논문지D
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• 제15D권2호
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• pp.285-296
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• 2008

본 연구의 목적은 IT 전략그리드의 4개 전략 모드에 대해서 IT 거버넌스 의사결정 구조를 살펴보고, 높은 성과를 내는 기업과 낮은 성과를 내는 기업 간의 IT 거버넌스 의사결정 구조의 차이를 비교 및 분석하는 것이다. 본 연구를 위해 설문방법을 이용하였고, 분석을 위한 데이터는 KOSDAQ 300, KOSPI 200의 상장 기업을 대상으로 수집한 총 209개의 데이터를 적용하였다. 그 결과, 각 모드는 서로 상이한 IT 거버넌스 의사결정 구조를 가지는 것으로 나타났고, 높은 성과를 내는 기업과 낮은 성과를 내는 기업 간의 IT 거버넌스 의사결정 구조도 각 모드별로 상이한 결과를 보였다. 본 논문의 결과는 IT 거버넌스를 실행하는 기업들의 바람직한 행위를 촉진하기 위한 의사결정구조의 틀을 각 전략 모드별로 제시하였다는 점에서 의의가 있다.