• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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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.

• The Journal of Information Systems
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• v.20 no.2
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• pp.207-228
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• 2011

IT governance is an integral part of enterprise governance and consists of the leadership, organizational structures, and processes that ensure organization's IT decision making for achieving organizational goal. Most firms have failed to resolve the balance in building IT governance. The challenge is to align IT strategy with business strategy in establishing and implementing effective IT governance. The purpose of this study is to find out the relationship between IT governance implementation factors and IS effectiveness, and the moderating effect of strategic alignment of IS strategy with business strategy on IS effectiveness. IT governance implementation factors consist of IT vendor management, IT human resource management, and IT infrastructure. Strategic alignment was measured as the alignment between business strategic orientation and IS strategic orientation that used in the research of Chan et al.(1997). In the relationship between three IT governance implementation factors and IS effectiveness, the results of multiple regression analyses showed that IT human resource management is an important determinant to influence IS effectiveness. The additional analysis using multiple regression showed that strategic alignment of IS strategy with business strategy has moderated the relationship between IT governance implementation factors and IS effectiveness.

• Journal of the Korean Operations Research and Management Science Society
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• v.20 no.1
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• pp.11-26
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• 1995

We have used various information technologies (IT) in group decision-making for increasing effectiveness and satisfaction of group decision-making process. Recently, a new form of IT so called Group Decision supprot System (GDSS) was introduced into group decision-making process. Previous experimental studies about effectiveness of GDSSS have been inconsistent and the results were mixed. There was no empirical studies about GDSS in Korea. In this study, we divide two groups-GDSS supported group and traditional face-to-face group and investigate impacts of GDSS on group decision-making processes and outcomes. An idea generation task for operational action plan development, implementing GEO's strategic vision, served as the decision-making context. Supported GDSS is GroupSystems V, which had been developed by Univ. of Arizona. It was translated by Korean. According to the results, Number of nonredundant ideas in GDSS group is two or three times more than Non-GDSS grop. GDSS group feel more equal status, have better interpersonal relationship, have more confidence on group decision than Non-GDSS group. But satisfaction of participants on decision-making process and outcome has not showed a significant difference between two groups. Because all of participants in GDSS group were novice to GDSS. With this results we suggest further studies on transforming western type GDSS to Korean decision-making culture. It will be cornerstone for development of GDSS in Korean desision-making culture. It will be cornerstone for devlopment of GDSS in Korean decsion making culture environment.

• Journal of the Korea Safety Management & Science
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• v.8 no.3
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• pp.171-187
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• 2006

Modern management considers customer satisfaction as a baseline standard of performance and a possible standard of excellence for any business organization including the college. Quality function deployment(QFD) is a structured approach to seek out voice of customers, understanding their needs, and ensure that their needs are met. The strategy value proposed by Chien et al. combines importance, satisfaction, performance, and ability to enhance decision making effectiveness. But in their model, the correlation among the strategic alternatives isn't considered the decision chain and is therefore eliminated. This paper proposes how to calculate the new weight of columns to consider various strength levels of correlations matrix, representing the correlation among the strategic alternatives, using normalization procedure. The aim of this paper is to present and original customer satisfaction survey conducted in the college. Thus, this paper presents an original customer satisfaction survey in the college and provides to demonstrate the practical usage of the design model to compare this model with Chien's model.

• The Journal of Information Systems
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• v.5
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• pp.115-147
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• 1996

1. Introduction The new computing era started with the various computer technologies and services having been used in communication and automation area since 1980's. We call that era information technology(IT) era. In such era, especially communication plays very important roles in every aspect. So Schoderbek named that era the ege of c2. Therefore, communition became widely used in organizations. Now the majority of organizations have computer-aided communication capabilities that facilitate access to people and information, both within and outside organization. So one objective of this study is to assess the effects of these changes in data communication on decision making. Decision making is the essence of management and is too important to organizational success. This dissertation has three basic objectives: 1)to clarify the concept of data communication, who influences on decision making, and the concept of decision types, managerial and operational, may be affected differently by data communication 2)to investigate whether the effects of data communication upon decision making may be organizational variables. 3)to verify that business and decision types may affect different impact on decision making.2. Hypotheses Four attributes are selected to make hypotheses from the information attributes presented by famous scholars. They are as follows. ①effectiveness ②routinization ③communication easiness ④timeliness Hypotheses are developed according to these attributes, which are chosen from the literature study and theory H1 : Data communication is positively related to the effectiveness of DM H2 : Data communication is positively related to the routinization of DM H3 : Data communication is positively related to the communication easiness of DM H4 : Data communication is positively related to the timeliness of information for DM3. Methodology After pilot study, data are collected from the decision makers in 200 companies located at Seoul and the metropolitan area. A random sample of 174 employees sent back their questionnaires(response rate of 87%). Among them, 151 questionnaires was useful to the analysis of this study(useful rate of 75.5%).4. Conclusion and Discussion Among four proposed hypotheses, all hypotheses are fully supported. They are as follows. 1)effectiveness 2)routinization 3)communication easiness 4)timeliness. So, first objective of this study is proved. Namely, to clarify that the effects of data communication upon DM is fully supported. But they are different from the decision types. Second one is not apparently verfied. i.e. the effect of data communication on the decision variables is not moderated by organizational variables. Third is inspected. The effects of data communication differs from the industry and decision types evidently. This study has many limitations to generalize the statistical results. Since the definition of data communication has broad meanings in reality. So allare not contained in this research. Another restrict in this study is like this. Decision types are usually divided into three types-operational, managerial, strategic DM. But in this study, strategic DM is left out.

• Asia pacific journal of information systems
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• v.20 no.3
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• pp.91-114
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• 2010

An IT system within a company play increasingly important role as a significant part of corporate assets. The IT system possesses an extraordinary ability to improve an organization's efficiency, effectiveness and productivity by providing competitive advantages and improving strategic business decision capabilities. Indeed, providing a more secure IT environment, improving employee productivity and enhancing business process and strategic decision capabilities are key areas to improve corporate performance. However, existing research on IT ROI of return on IT investments does not provide solid justification to stakeholders. In this paper, we analyze the IT investment during the past 28 years from 1982 to 2009 and present the results in two dimensions. First, we show the IT solution implementation analysis by years and industries based on 1,240 IT success cases from 8 different sources such as major Korea IT newspaper, IT magazines, and IT vendors. Then, the paper presents the relationship between IT capability through IT success cases and corporate business performance among 32 industries.

• STI Policy Review
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• v.9 no.1
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• pp.1-29
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• 2018

With the constant growth of R&D investment, it has been increasingly necessary to evaluate the effectiveness of R&D performance and there is a high emphasis on ensuring the accountability and effectiveness of R&D programs. The evaluation of performance of a firm is especially necessary in times of economic downturn to justify R&D investment. However, there is a marked shortage of clear guidelines as to where and how particular metrics are used to measure the output and outcome of R&D activity in firms. Many firms have difficulties in selecting appropriate indicators for their R&D and financial performances. To fill this gap, this article discusses and presents the findings from the literature in such a way that they become useful for researchers or managers who are in charge of measuring the R&D and business performances arising from innovation activities. Finally, based on the findings about metrics of R&D performance, this article proposes the hypothetical framework to investigate the relationship between technology forecasting, strategic technology planning, and business performance. The framework of this article will assist policy makers, universities, research institutes/national laboratories, and companies to enhance their decision making process in technology development.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.9
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• pp.3196-3203
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• 2010

The regional strategic industry support has been increasingly developed due to the change of environmental and political conditions for the last 10 years. As the paradigm changed from the central government-sponsored system to regional government-sponsored system, the policy has been diversified into various support systems such as regional strategic industry, specialized industry, supporting technology, supporting business, etc. It is crucial to establish the overall development plans and project strategies for the regional industry in terms of effectiveness and efficiency which will generate an integrated strategic frame to adjust overlapped supporting policies and offer a consumer-oriented service. Not only does the study focus on performance-based outcome regarding to a regional business (supporting policy) portfolio, but it also analyzes and proves an empirical decision-making model to draw out the priority and relative importance according to the regional strategic industry and support cases by analyzing the case of Chungnam area's strategic industry support in 2009. Following a priority list of 20 support cases selected from this research model by the Analytic Hierarchy Process (AHP), the result shows that the diverse support plans are needed according to the different strategic industries or the size of enterprise due to the fact that priority of project type varies upon the characteristics of strategic industry. Thus, the support project needs to generate various strategic industries and develop differentiated support policy to consolidate competitiveness of regional enterprises and revitalize the regional economy.

• International Area Studies Review
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• v.15 no.3
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• pp.127-143
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• 2011

The purpose of this paper is to examine whether strategic decision-making processes are related to decision effectiveness, using a longitudinal field study design. We studied 120 decisions to determine if procedural rationality and political behavior influence decision success, controlling for the goodwill of the environment and decision implementation. Our results indicate that decision-making processes are indeed related to decision success. Results are discussed in terms of the importance of strategic choice in environmental organizations. these studies often provided simple fragments of empirical tests without a well developed theoretical framework. This study attempts to fill this gap by examining policy adoption, specifically by investigating influences on policy decision making across 120 nations using multiple-regression analysis. The greater the number of international NGOs in which a national governmental participates, the more the nation is apt to adopt international environmental policies to see how real affect.

• Proceedings of the Korea Inteligent Information System Society Conference
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• 1999.10a
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• pp.111-120
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• 1999

Although the concept of viewing knowledge as a critical resource has been widely accepted in prior studies, it is not fully understood how to acquire available knowledge in order to improve organizational effectiveness. However, it si sure that organizational knowledge management should pursuit the achievement of the business goal by delivering relevant and useful information to the right person at the right time. Group Support System (GSS) can play an important role to transfer scatter information into meaningful business knowledge for supporting strategic corporate decision-making. This study proposes a fuzzy GSS framework for acquiring workgroup knowledge from individual memory and aggregating workgroup knowledge to organizational knowledge. This study also proposes an architecture to support the fuzzy GSS framework. The architecture consists of user agents, information management agents, and a fuzzy model manager. To illustrate how the fuzzy GSS framework can be used to support the whole process of organization knowledge acquisition, an Internet-based GSS was developed and applied in a marketing decision process. It showed that the framework was effective for acquiring organizational knowledge.