• 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.

• 산업경영시스템학회지
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• 제20권43호
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• pp.109-118
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• 1997

This paper examined whether strategic decision-making are related to its performance, using a empirical study. Variables of strategic decision-making process were procedural rationality, political behavior, and application of information technology, moderating variable was environmental unstability. The findings suggested that relations between strategic decision-making process and its performance was strongly correlated, but environmental unstability was not moderating for its performance.

• 과학기술학연구
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• 제4권2호
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• pp.103-127
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• 2004

본 연구에서는 미 항공우주국 (NASA)의 전략기획을 공공 연구개발 조직의 전략기획이란 관점에 의하여 분석하였다. 이를 위하여 전략경영과 전략기획에 대한 일반적인 논의, 공공부문에서의 적용, 연구개발조직의 특성 등을 고려하여 공공 연구개발 조직의 전략경영 및 전략기획의 분석틀을 제시해 보았다. 그리고 구성된 틀에 의하여 미항공우주국과 산하 연구소인 고다드 우주비행 센터의 전략기획 과정과 특징을 분석하였다. 이에 의하면 공공연구개발 조직에서 전략기획을 수행함에 있어 다음과 같은 시사점을 생각해 볼 수 있다. 첫째, 민간부문의 전략기획 과정과 공공부문의 전략기획 과정의 차이점을 고려해야 할 것이다. 둘째, 전략의 수립과정에 있어 기관과 외부의 이해관계자와의 관계에 대한 논의가 있어야 한다. 셋째, 연구개발의 사회경제적 효과의 확인과 측정, 그것의 기관 목표설정으로의 환류방안에 대한 논의가 필요하다. 넷째, 전략기획이 조직 내에서 실질적인 효과를 가지려면 경영목표, 예산, 기관평가 등 기존의 기관 운영시스템과 긴밀하게 연결되어야 한다는 점이다. 이러한 점들이 잘 고려되어 도입에 성공한다면, 연구개발기관의 고유 임무 특성에 맞는 운영과 평가가 가능해 질 것이다. 향후 보다 적실성 있는 연구결과를 위해서는 실제 공공연구개발기관의 전략경영 과정에 대한 심도 있는 연구와 성과지표 등에 대한 유형별 분석이 필요하다. 이러한 과정에서 실제 관련 실행 사례의 현황과 문제점에 대한 분석을 축적함으로써 다양한 시사점들이 종합되어야 할 것이다.

• 문화기술의 융합
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• 제7권4호
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• pp.693-704
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• 2021

본 연구는 중소기업에 종사하는 조직구성원을 대상으로 전략적 지향성이 정보기술역량과 기업성과에 미치는 영향을 실증적으로 검증하였다. 본 연구에서 제안된 연구모형에서는 전략적 지향성이 기업성과에 영향을 미치며, 이 과정에서 정보기술역량이 매개변수로 사용되었다. 본 연구를 위해서 울산광역시에 소재한 중소 제조업체에 근무하고 있는 조직구성원을 대상으로 설문조사를 하였다. 총 320부의 설문지를 배포하여 277부가 본 연구에 사용되었다. 수집된 자료는 SPSS 24.0을 사용하여 통계분석 하였다. 연구결과는 다음과 같다: 첫째, 전략적 지향성의 고객지향성, 시장지향성, 그리고 기술지향성은 정보기술역량의 정보기술지식과 정보기술운영에 모두 정(+)의 영향을 미치고, 정보기술역량의 정보기술기반에 대해서는 전략적 지향성의 고객지향성과 기술지향성만이 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 전략적 지향성의 고객지향성과 기술지향성이 기업성과에 정(+)의 영향을 미치는 것으로 나타났으나, 시장지향성은 영향을 미치지 않는 것으로 나타났다. 셋째, 정보기술역량의 정보기술지식, 정보기술운영, 그리고 정보기술기반 모두 기업성과에 정(+)의 영향을 미치는 것으로 나타났다. 넷째, 전략적 지향성과 기업성과 간에 정보기술역량의 매개효과를 검증한 결과, 정보기술역량의 하위요인인 정보기술지식, 정보기술운영, 그리고 정보기술기반 모두는 전략적 지향성의 하위요인인 고객지향성 및 기술지향성과 기업성과 간에 부분매개 작용을 하는 것으로 나타났다. 이러한 연구결과는 오늘날의 제4차 산업혁명시대에서 대기업과 공급체인 상에 있는 중소기업들의 경쟁우위 및 성과 향상을 위하여 고객지향 및 기술지향 경영전략을 수립하여야 하며, 이를 실행할 수 있도록 정보기술지식, 정보기술운영, 그리고 정보기술기반 등의 정보기술역량을 강화하여야 함을 시사해 주고 있다.

• 산업융합연구
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• 제12권2호
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• pp.16-23
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• 2014

The aim of this study is to find the strategic industries that fulfills the on-site demands of the Gyeonggi province region related to the advancement and development of the local industries. As the results of the analysis, the 4 major strategic industries in the Gyeonggi province region were determined to be (1) electronic component, computer, visual, acoustic and telecommunication equipment manufacturing, (2) pulp, paper and paper product manufacturing, (3) medical substances and pharmaceutical product manufacturing, and (4) rubber and plastic product manufacturing. The industry of concordance between the 4 major strategic industry of the Gyeonggi province determined in this Study and the 13 future growth engine industry of Korea was the area of intelligent semiconductor. Accordingly, it was analyzed that there is a need to strategically cultivate the electrical and electronic telecommunication device industry, which is ranked the $1^{st}$among the strategic industries of Gyeonggi province by generating synergic effects with the policy of the government for nurturing of intelligent semiconductor industry.

• 산업공학
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• 제16권3호
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• pp.291-299
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• 2003

The managerial environment of automobile industry has been rapidly changing, mainly with the tighter standard of legal and environmental regulations, the pressure of cost reduction from the end-user, the various functional improvements of vehicles, and the globalization management. In order to survive in this complicate circumstances, the automakers have strongly pursued the mutual collaboration with the suppliers, especially tier-1, for the optimal selection of parts/materials and the assembly manufacturing processes of the new model development. They prepare the early involvement program for the suppliers during the conceptual design stage, and implement the win-win strategy of technology development activity, in order to improve the value creation. This study considers the strategic technology management of automotive steel sheets makers on the aspects of strategy, processes, human & physical resources, and organization structure. It also suggests the corporate strategies of steel mills, in order to obtain the technology competence.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1990년도 춘계공동학술대회논문집; 한국과학기술원; 28 Apr. 1990
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• pp.61-70
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• 1990

The information revolution is sweeping through the global economy. The strategic significance of the information and information technology have been some what underestimated. Now they are transforming the structure of competition. Information technology must be applied to improve and sustain an organization's competitive advantage. The successful implementation of information technology is dependent on the effectiveness of information systems planning. However, the selection of the right methodology still remains a open question. This paper describes the existing methodologies for information system planning. A complementary approach to strategic information systems planning, which was developed for a steel company, is suggested. The approach attempts to combine Business Systems Planning of IBM and Critical Success Factors Analysis for effective information systems planning. Although this approach is in the experimental stage it looks to be of benefit to large organizations which require information planning for managerial level.

• International Journal of Advanced Culture Technology
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• 제12권2호
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• pp.318-325
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• 2024

The rapid advancement of drone technology has led to the emergence of drone swarms, a game-changing concept in modern warfare. This study explores the military applications, countermeasures, and strategic implications of drone swarms. By examining the current trends in drone swarm development and deployment, this research highlights the potential of this technology to revolutionize the battlefield. The study also investigates the challenges and vulnerabilities associated with drone swarms, emphasizing the need for effective countermeasures. Through an analysis of multi-sensor fusion, directed energy weapons, and artificial intelligence, this research proposes comprehensive strategies to counter the threats posed by drone swarms. Furthermore, the study delves into the ethical and legal issues surrounding the use of autonomous drone swarms, underscoring the necessity for international norms and regulations. The findings of this research contribute to the understanding of the transformative impact of drone swarms on military strategy and national security, while providing valuable insights for policymakers, military strategists, and researchers in the field.

• International Journal of Quality Innovation
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• 제8권3호
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• pp.1-10
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• 2007

A sample of Italian manufacturing companies was selected in order to verify the abilities and effects (relationships) of the management factors human resources, leadership and strategic planning on company performance. The Partial Least Squares (PLS) estimation method was used for analyzing the data collected, where the relationships between the management factors and performance were formalized by a Structural Equation Model (SEM). The analysis of the survey data showed unexpected result regarding the non significant direct relationship between Leadership and Performance. The effect of Leadership is obtained by an indirect relationship through Human Resources. The combination of Leadership and Human Resources has hence been identified as the management factors which have the highest impact on the performance of Italian industrial companies. Another interesting and unexpected result was that there was no significant impact of Strategic Planning on Performance. It seems that the leaders of Italian industrial companies have not understood that good strategic planning is a necessary condition for achieving excellence. So another improvement area is in fact Strategic Planning. This area should have the highest priority of any top management team and the focus should include how to establish a strong relationship between strategic planning and performance. No correlation between strategic planning and performance is a strong indication that something is wrong. It is not enough that Leadership is doing Strategic Planning-Leadership is also about studying and follow up on results in order to assure impacts on performance. This link seems to be missing in Italian industrial companies.

• Journal of Information Technology Applications and Management
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• 제22권1호
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• pp.131-152
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• 2015

Environmental differences across countries such as socio-cultural, political, economic, and technological differences require business strategies of multinational corporations to vary business practices across regions. Despite the keen awareness of the necessity for strategic adaptation to local context, IS management and strategy tend to remain similar across countries. One of the reasons is to maintain the stability and compatibility of information technology infrastructure. After a careful observation of retail business practice, this study finds IS strategy should also be highly responsive to the local context. This study shows how information resources including systems architecture, processes, human resources, and national context are interlinked together. Despite global excellence in general systems management, failure in such alignment can be a serious problem in extending competitive advantages across regions. This study aims to reveal issues to be taken care of in order to accomplish global technological alignment. Results of this study provide senior management with guidelines and a framework for aligning IT with regional strategic thrust that can improve local responsiveness of multinational companies.