• 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.

• International Journal of Computer Science & Network Security
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• v.21 no.11
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• pp.111-118
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• 2021

The authors of the study highlight the conceptual foundations of the investment mechanism of innovation of enterprises in the context of strategic development. Such indicators of investment attraction for the enterprise as investment attractiveness, investment activity of the enterprise, critical mass of investments, minimum sufficiency of investments and others are singled out. It is proved that the balance of investment resources is facilitated by the action of the investment mechanism of innovation activity at the enterprise in the context of achievements of strategic development tasks. Investment processes and their intensification have an impact on the expansion of production capacity of economic entities in strategic development and on improving the efficiency of existing capacities. The investment mechanism of innovative activity at the enterprise in the context of achievement of tasks of strategic development contains system of complex actions which provides: definition of the clear purpose and tasks for the mechanism and achievement of the purposes of the enterprise; assessment of the investment potential of the enterprise; definition of tasks of innovative development of enterprises and investment resources necessary for this purpose, etc. The tasks of the investment mechanism of innovative activity at the enterprise in the context of achievements of tasks of strategic development and its economic, organizational and information components are singled out, as well as levers of influence and regulators of the investment mechanism of innovation in the enterprise.

• IE interfaces
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• v.16 no.2
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• pp.117-124
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• 2003

This study focuses on the detailed explanation of the strategic allocation algorithm which can be used as an ATP(Available To Promise) from the perspective of customers, and as a sales plan for sales organizations. A strategic allocation algorithm includes three methods depending on FIXED RATIO, RANK and DEMAND BASIS. In addition, further topics would be discussed regarding the method of system implementation utilizing strategic allocation algorithms and information flow with an aim to integrate such a sales plan into the e-Biz. This study aims to provide a new solution in order to secure emerging competitive factors in today's enterprise world; that is, an achievement of faster business processes. It is suggested that this new solution be implemented in order to achieve an efficient business environment by systemizing the decision making process which in the past was manually conducted.

• The Journal of Information Systems
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• v.18 no.2
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• pp.111-126
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• 2009

A high-speed Internet has brought a rapid spread of Web Based Distance Learning(WBDL). Even though the WBDL was considered a new methodology to overcome the limitation of a traditional education, it evolves not as alternatives but as strategic augmenting tools for a traditional face-to-face education. The WBDL systems accommodate diverse services such as e-Learning, e-Mentoring, and Blended Learning in order to give satisfactions to learners and increase the learning effectiveness. This study suggested the WBDL system's and learner's characteristics as two major affecting factors, in which two independent variables were respectively selected. A mediating effect of learning motivation between the independent variables and learning achievement was empirically tested. The interactions between the WBDL sysrem and learners were also tested on the view points of the moderating effects between the learning motivation and the learning achievement. The results showed that the mediating effects of learning motivation and the moderating effects of the system interactions were statistically significant.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.17 no.31
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• pp.11-20
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• 1994

In these days, as human resource development is emphasized in an enterprise, the importance of evaluation of the education and training which is the means to practice is gradually increased. Because people wants to know the effects compared to the cost of the education and training in several years. Therefore, in this paper, I testified to a contribution about the strategic purpose of the functions of the education and training and I represented several strategies to practice it Through these strategies. the department of the education and training is getting know that how much does the education and training affect a prodectivity and a profit in offering service. And I also represented that it can be applied soft system analysis in developing concept model of ways of doing things. This analysis explains detaily the job performance skills which needs in each constituent element of system. The education and training can develop the ways of improving the job performance skills. The job performance skills affect a productivity and a profit. Finally, increasing of a profit due to the education and training represents the contribution of the strategic purpose and emphasize the development of the program for it. The education and training have to be considered the development of the marketing plan. If the prefects of the department of the education and training help their strategic purpose achievement, other departments can be given the services offering the education and training. The education and training measures the effects, embodies them and needs to be more sensitive making datas of the success cases.

• Journal of Families and Better Life
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• v.31 no.4
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• pp.33-45
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• 2013

This paper proposes strategy development to improve the management of Multicultural Family Support Centers by analyzing four Multicultural Family Support Centers (MFSCs) in Chungcheongnam-do. The research was conducted from September 2012 to January 2013. Future directions for the four MFSCs are established based on a SWOT analysis on both the internal and external environments of the centers. Various strategic directions for the four MFSCs were identified based on these analyses. For center A (urban type, college contract type), the strategic directions included the specialization strategy, systemization strategy, empowerment strategy, standardization strategy, and achievement maximization strategy. The strategic directions for center B (urban-rural combined type, social welfare center contract type) included the improvement of multiculture awareness, specialization strategy, human resource development strategy, and networking strategy. For center C (farming and fishing community type, direct management type by local authority), the strategic directions included the specialization strategy, activation strategy, qualification strategy, and networking strategy. For center D (farming and fishing community type, social welfare center contract type), the strategic directions included the specialization strategy, business standardization strategy, human resource development strategy, and network expansion strategy. The suggested management strategy development for the four MFSCs can provide implications for the management of MFSCs in other areas in Korea.

• Journal of Engineering Education Research
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• v.22 no.4
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• pp.71-77
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• 2019

Capstone design is a very important college course that enhances students' creativity and skills. However, in most universities, the operation of capstone design is operated by the experience and intuition of the advisor, and it is somewhat lacking in the generation of useful results such as patent rights and technology start-up from the capstone design result. In this study, we proposed a performance - based capstone design operation model through patent linkage so that the capstone design class can create creative and useful results. The proposed operating model includes support for research on prior art of patent information utilization, patent right of idea, and technology commercialization. The proposed operating model was directly applied to the capstone design class in the university, and it was confirmed that useful results such as expansion of the scope of the research achievement and technology start - up were created compared to the existing operation model.

• Journal of Korean Society for Quality Management
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• v.28 no.3
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• pp.82-90
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• 2000

MBNQA(Malcolm Baldrige National Quality Award) was established in 1987 in order to promote the spread of TQM in U.S. Likewise, JQA(Japanese Quality Award) was set up in 1995 in order to upgrade the level of TQM activities in Japan. MBNQA and JQA are quite the same in their basic concepts, values, and the process of the examination, but they differ in the contents of the criteria. The objective of this study is to Identify the differences between MBNQA and JQA in terms of strategy planning category, Therefore, in this paper, strategy planning category is analyzed, especially its theoretical validity is examined by literature review. The major differences are as follows: JQA emphasizes strongly the evaluation process than MBNQA by requiring the measuring of the level of strategic achievement. On the other hand, in MBNQA, strategic objectives must be estimated by decision analysts techniques, scenario tools, and other statistical methodologies.

• Journal of Korean Society for Quality Management
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• v.28 no.4
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• pp.140-150
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• 2000

MBNQA(Malcolm Baldrige National Quality Award) was established in 1987 in order to promote the spread of TQM in U.S. Likewise, JQA(Japanese Quality Award) was set up in 1995 in order to upgrade the level of TQM activities in Japan. MBNQA and JQA are quite the same in their basic concept, values, and the process of the examination, but they differ in the contents of the criteria. The objective of this study is to identify the differences between MBNQA and JQA in terms of strategy planning category. Therefore, in this paper, strategy planning category is analyzed, especially its theoretical validity is examined by literature review. The major differences are as follows: JQA emphasizes strongly the evaluation process than MBNQA by requiring the measuring of the level of strategic achievement. On the other hand, in MBNQA, strategic objectives must be estimated by decision analysis techniques, scenario tools, and other statistical methodologies.

• IE interfaces
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• v.23 no.4
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• pp.275-285
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• 2010

In complex industrial world, many companies make every effort to analyze their competition capability through various performance evaluation tools to cope with rapidly changing business environment. Among evaluation tools the balanced scorecard (BSC), put forward by Kaplan and Norton in 1992, is a strategic performance management tool for measuring whether the smaller-scale operational activities of a company are aligned with its larger-scale objectives in terms of vision and strategy. The BSC tool offers a comparative advantage over others to evaluate the objective achievement of a company by linking its strategic objectives with operational KPI. In this paper, we introduce a case that the BSC performance evaluation system was implemented based on product data management and applied it to the business process. Specially, we shows a implementation procedure to derive discipline-specific topics and key performance metrics.