• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• Asian Journal for Public Opinion Research
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• 제8권3호
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• pp.351-376
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• 2020

A low level of transparency and trust in the release of government information during the COVID-19 pandemic could decrease the chance of success in handling the coronavirus outbreak. This worldwide pandemic has damaged not only human health but also created an economic and social crisis. Indonesia is no exception. Unfortunately, an analysis of a mixed-method survey of 500 participants found that public perception of transparency in the government's release of COVID-19 information is still at a low level. This perceived low level of transparency generates minimum trust in the information. Only 8% of participants trust the government's information regarding the virus. Even though the Indonesian government launched an official website, www.covid19.go.id, which is intended as a primary source of valid information about COVID-19 in Indonesia, most survey participants had never used the website. However, contrary to the low levels of perceived transparency and trust, most participants said that the messages from the government are clear and easy to understand. This contradiction resulted from skepticism toward the government. Therefore, this research presents a better understanding of how the level of transparency and trust is also related to the level of skepticism of the government.

• 대한영양사협회학술지
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• 제25권3호
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• pp.165-177
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• 2019

This study examined the perception and behavior of fast food restaurant customers toward ordering kiosk nutrition information. Specifically, the influence of nutrition information transparency and information quality on behavioral intention and revisit intention were identified. In addition, the difference in the nutrition information transparency and information quality was analyzed according to the health consciousness of the customers. The study employed a self-administered survey that was distributed both online and offline from November 8~22, 2018. The sample of the study was customers who had experienced ordering from the kiosk in a fast food restaurant in the six months prior to taking the survey. A total of 250 (98.0%) respondents completed the survey, which was used for data analysis. As a result, there was a significant relation between transparency and nutrition information quality (P<0.001). The higher the visibility and inferability of the nutrition information, the better the nutrition information quality. Nutrition information quality has a significant impact on the levels of customer satisfaction and revisit intention (P<0.001). For the differences in the transparency and nutrition information quality by health consciousness of customers, the results indicated that groups with high health consciousness (3.74 or higher) perceived a higher transparency and nutritional information quality than those with a lower health consciousness. These findings can form the basis of a strategy in developing nutrition information of ordering kiosks in restaurants. In addition, it can be applied to academia and industry.

• 정보보호학회논문지
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• 제29권6호
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• pp.1477-1489
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• 2019

본 연구는 EU 회원국에서 상위권을 차지하는 안드로이드 애플리케이션 50개에 대한 개인정보처리방침을 분석하여, EU 일반 개인정보 보호법(GDPR)이 규정하는 투명성 확보방안을 제시하였다. WP29 작업반에서 제시한 투명성 관련 지침을 참고하여, 개인정보처리의 투명성 확보를 위한 요소를 도출하고, 각 요소에 대한 단계별 확인 절차를 거쳤다. 그 결과, 현재 구글플레이스토어와 애플리케이션에서 각각 제공하고 있는 개인정보처리방침을 일원화하고, 개인정보처리방침을 설명하는 내용을 좀 더 이해하기 쉬운 표현으로 기술할 필요성이 제기되었다. 또한, 신속한 정보 제공 및 컨트롤러의 정보 기재 등이 개선될 필요가 있음이 제시되었다. 본 연구는 GDPR 5조 개인정보처리원칙 7가지 중 하나인 투명성의 원칙에 기반을 두어 분석하였으며, 향후 실질적인 준수를 통해 EU의 GDPR에 선제적으로 대응할 수 있는 기초 자료로 활용될 수 있을 것이다.

• 한국기록관리학회지
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• 제17권3호
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• pp.97-114
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• 2017

본 연구는 공공기관의 업무수행에 수반되어야 하는 투명성이 정보공개제도와 얼마나 연관이 있는지, 그리고 시기별 기관 유형별로 어떻게 변화했는지 분석해 보았다. 문헌연구를 통하여 정보공개제도의 의의와 투명성의 정의를 살펴본 후, 이와 관련된 통계자료를 분석하고, 2003년~2013년까지 통계 데이터를 토대로 정보공개와 투명성에 대한 연관성 분석을 하였다. 정보공개제도와 공공기관의 투명성을 제고하기 위해서는 공공기관의 업무과정을 제대로 기록화하고, 수요자가 원하는 정보를 제공하고, 이에 대한 평가를 측정하는 투명성 진단 평가시스템을 제도화하는 방안이 반드시 필요하다. 본 연구의 결과는 정보공개제도와 투명성의 관계에 대해 이해하고, 정보공개제도와 공공기관의 투명성을 높이기 위한 기초자료로 활용될 수 있을 것이다.

• 정보화정책
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• 제17권2호
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• pp.68-85
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• 2010

본 연구는 프라이버시 계산 모형에 근거하여 정보 투명성이 개인 정보 제공 의사결정에 영향을 미치는 메커니즘을 규명하는 것을 목적으로 수행되었다. 제안된 연구 모형은 개인 정보 제공을 통한 웹사이트 이용의 인지된 유용성과 용이성을 정보 제공의 혜택 요인으로, 정보 프라이버시 위험을 정보 제공의 위험 요인으로 포함하고 있으며, 정보 투명성이 이들 요인에 미치는 영향을 이론적으로 제시하였다. 가상의 온라인 쇼핑 사이트에 대한 설문 조사를 통해 수집된 데이터를 이용하여 연구 모형에 대한 실증 분석을 수행하였다. 분석 결과는 정보 투명성이 웹사이트 이용의 인지된 유용성과 용이성을 증가시킴과 동시에 정보 제공에 따른 프라이버시 위험을 감소시킴으로써, 궁극적으로 개인 정보 제공 의도를 강화시킬 수 있음을 보여준다. 그리고 개인 정보를 요청하는 시점에 요청 이유와 용도에 대한 구체적인 설명을 제공함으로써 정보 투명성을 높일 수 있음도 제시한다.

• 유통과학연구
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• 제22권1호
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• pp.79-94
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• 2024

Purpose: The popularity of social media has altered how customers interact with businesses, and an increasing number of customers prefer to voice their complaints on social media. Bystanders can observe the customer complaint process on social media, but the impact of transparency on bystanders remains uncertain. Therefore, this study established and verified a model for defining the effect of transparency and service recovery types on bystanders. Research Design and Methodology: In this study, we used the internet survey platform "So Jump" to collect data. And we validated three studies with SPSS 26.0 and Smart PLS 4.0. Result: First, we showed that the transparency process (vs. result) is more likely to increase customer forgiveness and E-loyalty and reduce E-NWOM intention among bystanders. Second, customer forgiveness also plays a complementary mediating role between transparency and E-loyalty, as well as between transparency and E-NWOM intention. Finally, we found a modest interaction effect between transparency (process vs. result) and service recovery types (psychological vs. tangible vs. hybrid) on bystanders' customer forgiveness and E-loyalty. Conclusions: This study provides actionable recommendations for how service managers can effectively employ social media as a means for distributing feedback information to manage service recovery in the future.

• 한국의류학회지
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• 제44권3호
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• pp.385-399
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• 2020

Corporate social responsibility is a consistently discussed theme in many industries. Most corporations engage in CSR activities and now inform consumers in detail on what they have been doing for society. It has become a critical tool of consumer communication; however, little is known regarding the role of information transparency in the context of the fashion industry. This study discusses information transparency of fashion corporations which means revealing information regarding cost and garment making processes. The research proved that the higher consumers perceive a fashion brand's CSR performance (CSP), the more they think the provided CSR information is substantial; consequently, there is a favorable evaluation of the brand. The result provides insight regarding the relationship between CSP perception, perceived information substantiality, and brand evaluation. There was a significant partial mediation effect of perceived information substantiality. Moreover, the moderated mediation effect of information transparency appeared significant on the impact of CSP perception for brand evaluation via CSR information substantiality. The process model 7 was used as an analytical tool. The results of this study implies the importance of information transparency in the fashion industry context in the digital era.

• 한국정보시스템학회지:정보시스템연구
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• 제14권1호
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• 한국컴퓨터정보학회논문지
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• 제26권11호
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• pp.233-236
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• 2021

최근 정의당에서 이른바 '알고리즘 투명화법'이라 불리는 법안의 입법을 추진하고 있다. 이 법안은 류호정 의원이 2021년 6월 25일 대표발의한 「정보통신망법」 개정안으로서 방송통신위원회 산하에 별도 위원회를 구성하여 누구든 영리 목적으로 운영되는 조직에 알고리즘 검색과 배열 원리의 설명을 요구할 권리를 갖도록 하는 것이 골자이며, 해당 법안은 알고리즘에 관한 최소주의적 규제를 통해 공정경쟁과 노동자의 안전을 도모하고자 한다. 현재 우리나라는 알고리즘을 기업비밀로 취급하여 공개하지 않으나 반면, 유럽연합(EU)에서는 알고리즘 규제와 관련하여 개인정보보호규정(GDPR)을 시행하고 있다. 이에 본 연구에서는 현재 국회에 발의되어 있는 '알고리즘 투명화법안'의 주요 내용을 정리하고, 유럽연합(EU)의 알고리즘 관련 법·제도 현황과 알고리즘 투명성 제고에 대한 내용을 검토해 보고자 한다.