• 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.

• Journal of Distribution Science
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• v.20 no.4
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• pp.85-94
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• 2022

Purpose: Previous research has found that organizational performance pressures and barriers have an effect on the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). Furthermore, MSMEs' intellectual capital and strategic orientation, according to recent research findings, have an impact on this. The goal of this study is to see how intellectual capital and strategic orientation affect MSMEs' performance. Research design, data and methodology: The performance of MSMEs is the dependent variable, with intellectual capital, market orientation, learning orientation, and technical orientation as independent factors. With a sample size of 113 respondents, this research focused on information technology-based MSMEs in Indonesia's Solo Raya area. Data was analyzed use Confirmatory Factor Analysis for the reliability test and path analysis SEM. Results: The interaction between intellectual capital and strategic orientation in respect to MSMEs' performance reveals that innovation capability serves as a partial mediator in the relationship between intellectual capital and technical orientation and organization performance. Conclusions: In general, intellectual capital and strategic orientation have a positive substantial influence on innovation, according to the findings. Furthermore, they have a considerable favorable influence on the performance of MSMEs. It's just that intellectual capital has no discernible impact on knowledge sharing.

• Journal of Information Technology Applications and Management
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• v.20 no.3
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• pp.61-78
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• 2013

This study was initiated to inquire as to why Wal-Mart failed in the Korean market. For multi-national corporations, environmental differences such as cultural and social differences among countries require business strategies to vary country by country. In Korea, Confucian Ethics are penetrated in every aspect of people's lives. An important aspect of Confucian Ethics is the role and responsibility of women in society. Considering this, businesses need to understand Korean women's preferences as consumers and develop business strategies accordingly. This study emphasizes that IS strategy is one component of the business strategy and, as such, must be rooted in business issues. Understanding that IS strategy should fit to national contexts, this study investigates the underlying process in which IT-based strategic capability is developed according to national context to gain competitive advantages.

• Strategy21
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• s.41
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• pp.108-152
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• 2017

This paper aims to analyze hegemonic competition and the role of naval power. To this end the paper is composed of four chapters titled introduction, the role of naval power in the hegemonic competition, the role of naval power in the East Asia, and the lessons and implications for the Korean Peninsula. Since the modern era, the hegemonic competition in the East Asian region has been the intrusion and struggle process between the world system and the East Asian regional system, and the ocean between these two systems has become the goal and means of supremacy(hegemony). Currently, the hegemonic competition between the US and China consists of systemic competition at the global level and marine competition at the regional level. When South Korea is forced to make strategic choices in the course of the US-China hegemonic competition, naval power will be the first factor to be considered. The ROK is asymmetrically maintaining a deep dependency relationship with the United States in terms of security and China in relation to the economy. And while the ROK's national economic power is acquired from the ocean, the ROK's military power is imbalanced because it is centered on the ground forces. These international relations and asymmetric-unbalanced resources distribution will not be able to effectively cope with the hegemonic competition between the US and China in the future, and will limit Korea's strategic choice. Since naval power and forces are the prerequisites for the hegemonic competition or the maintenance of supremacy we must construct balanced naval forces(naval power) that are not subordinate to the ground forces at the national strategic level for the future of the country.

• Management & Information Systems Review
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• v.3
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• pp.151-177
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• 1999

Recently, the role of information system in a company has been changed a lot because of the rapid change in business environments and the development of information technology. It encompasses not only the supporting role which has aimed at improving business process but also the strategic role of which purpose lies in strategic use of information technology. Achieving this increased role of information system requires more emphasis on development of better and more effective ISP(information system planning). The purpose of this study is to identify organizational factors to affect successful information system planning. For this study, 240 survey questionnaires were mailed and 71 questionnaires were returned. 57 samples were used for the final analysis and 14 samples were excluded from analysis in that they didn't exercise official and systematic ISP. As the result of analysis, the factor which affect effective ISP is internal organization factors(size, ISP time frame, organizational planning resources, management style, organizational culture), not external factors(volatility and competitiveness). Among Internal factors, organizational culture and management style are the most significant factors which affect the effective ISP. The result of this study may have meaning in suggesting the way to develop effective ISP through the formalization of business process, more favorable users attitude toward IS and selection of an appropriate ISP methodology.

• Journal of Navigation and Port Research
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• v.38 no.3
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• pp.307-315
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• 2014

This paper aims to empirically examine how shipping companies can effectively acquire knowledge from their strategic alliance partners. This paper adopts cooperative network embeddedness mechanism, such as network density and tie closeness, as a channel through which to acquire more knowledge for shipping participants within a strategic alliance network. This study also examines the moderating role of competition between alliance partners in reinforcing the effectiveness of the cooperative relationships on the knowledge acquisition. Based on the literature, hypotheses to predict the aforementioned associations between cooperative network embeddedness and knowledge acquisition and the moderating role of competition in facilitating that association are established. A quantitative research method using survey data conducted in the Korean shipping industry was employed in order to empirically test the presented hypotheses. The results show that if players in a shipping alliance network are embedded in a dense network and have close relationships with their alliance partners, this helps to facilitate a greater degree of knowledge acquisition from the partners; and the impact of network density on the knowledge acquisition would be intensified with the higher level of competition between shipping companies.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.17 no.30
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• pp.199-208
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• 1994

The needs for manufacturing decisions to be made in a strategic context has been recognized for many years. A manufacturing strategy is made up of many decisions and each of these needs to be considered in the strategic context. Currently in many industrial componies, starategic developments are predominantly based on corporate marketing decisions. Therefore, the attention of manufacturing managers focused primarily upon the day-to-day part of their task. This study suggests a connection scheme between corporate and manufacturing strategy. The essencial role of manufacturing manager is to make compony competitive.

• Proceedings of the KSR Conference
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• 2002.10a
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• pp.326-334
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• 2002

This study suggests a new paradigm to build the identity of railway culture design, since it plays a critical role in enhancing competitiveness of culture and design. It is considered to be a valuable factor to improve users' satisfaction and to have a new effect on the railway industry. This study is focused on systematic study on the culture and design, conditions and competitiveness for railway culture design, that emphasizing on making necessary strategic scenarios accordingly. Consequently, it is going to make higher added values to secure a footing and advanced images of railway industry.

• Asia pacific journal of information systems
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• v.7 no.2
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• pp.51-75
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• 1997

The purpose of this study is to analyze the effects of strategic roles of IS and characteristics of ISP on the performance of ISP in view of contingency theory. In particular, this study is to find out whether there is a fit between two contingent variables. To evaluate the effects of two independent variables on the dependent variable empirically, a field research method using questionnaires with depth interview was employed. Findings of the field study are as follows: First, the main effect of strategic roles of IS on performance of ISP is found to be significant. This implies that the higher the strategic importance of IS, the better the performance of ISP expected. Second, the effect of characteristics of ISP on the dependent variable is also found to be significant. Organizations which recognize IT as an important competitive weapon for their business, and adopt Technological and Organizational approaches in ISP, have shown to obtain excellent results. Third, the interaction effect of two contingent variables is not found. There is no evidence for a fit between the strategic roles of IS and the characteristics of ISP. This shows that the differences of ISP performance are to be explained by only independent effect of two contingent variables.

• Journal of Digital Convergence
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• v.7 no.1
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• pp.31-47
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• 2009

The rapid growth of information and communication technologies prompted the need for developing the strategic implementation framework of IT/ICT programs in universities. Here, we propose a strategic framework for the development of the IT/ICT programs in the universities of the province of Mazandaran in Iran. We use the SWOT analysis to assist the formulation of the strategy, where the Analytic Hierarchy Process (AHP) is applied to weigh the SWOT factors and the fuzzy TOPSIS is used to evaluate the strategic plans. Based on Iran and Mazandaran Digital Indices (DI) and considering the SWOT matrix, four strategies are identified. Finally, an analytical concept, namely the strategy shooting, is considered to show the role of SWOT factors and strategic plans on the performance of the system.