• Information Systems Review
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• v.14 no.3
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• pp.75-97
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• 2012

Fostering trusting belief in financial transactions is a challenging task in Internet banking services. Authenticated Certificate had been regarded as an effective method to guarantee the trusting belief for online transactions. However, previous research claimed that this method has some loopholes for such abusers as hackers, who intend to attack the financial accounts of innocent transactors in Internet. Two types of methods have been suggested as alternatives for securing user identification and activity in online financial services. Control transparency uses information over the transaction process to verify and to control the transactions. Outcome feedback, which refers to the specific information about exchange outcomes, provides information over final transaction results. By using these two methods, financial service providers can send signals to involved parties about the robustness of their security mechanisms. These two methods-control transparency and outcome feedback-have been widely used in the IS field to enhance the quality of IS services. In this research, we intend to verify that these two methods can also be used to reduce risks and to increase the security protections in online banking services. The purpose of this paper is to empirically test the effects of the control transparency and the outcome feedback on the risk perceptions in Internet banking services. Our assumption is that these two methods-control transparency and outcome feedback-can reduce perceived risks involved with online financial transactions, while increasing perceived trust over financial service providers. These changes in user attitudes can increase the level of user satisfactions, which may lead to the increased user loyalty as well as users' willingness to pay for the financial transactions. Previous research in IS suggested that the increased level of transparency on the process and the result of transactions can enhance the information quality and decision quality of IS users. Transparency helps IS users to acquire the information needed to control the transaction counterpart and thus to complete transaction successfully. It is also argued that transparency can reduce the perceived transaction risks in IS usage. Many IS researchers also argued that the trust can be generated by the institutional mechanisms. Trusting belief refers to the truster's belief for the trustee to have attributes for being beneficial to the truster. Institution-based trust plays an important role to enhance the probability of achieving a successful outcome. When a transactor regards the conditions crucial for the transaction success, he or she considers the condition providers as trustful, and thus eventually trust the others involved with such condition providers. In this process, transparency helps the transactor complete the transaction successfully. Through the investigation of these studies, we expect that the control transparency and outcome feedback can reduce the risk perception on transaction and enhance the trust with the service provider. Based on a theoretical framework of transparency and institution-based trust, we propose and test a research model by evaluating research hypotheses. We have conducted a laboratory experiment in order to validate our research model. Since the transparency artifact(control transparency and outcome feedback) is not yet adopted in online banking services, the general survey method could not be employed to verify our research model. We collected data from 138 experiment subjects who had experiences with online banking services. PLS is used to analyze the experiment data. The measurement model confirms that our data set has appropriate convergent and discriminant validity. The results of testing the structural model indicate that control transparency significantly enhances the trust and significantly reduces the risk perception of online banking users. The result also suggested that the outcome feedback significantly enhances the trust of users. We have found that the reduced risk and the increased trust level significantly improve the level of service satisfaction. The increased satisfaction finally leads to the increased loyalty and willingness to pay for the financial services.

• The Journal of Korea Institute of Information, Electronics, and Communication Technology
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• v.8 no.5
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• pp.354-358
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• 2015

The results of between resistance and optical transparency measurement in DOT-3 brake fluid contaminated moisture and particles generated from fraction of brake system was compared. Conventional resistance measurement method was known to be effaced by it's hygroscopic characteristics. However, the particle is a significant element of the contamination sources. Proposed optical transparency measurement is linear and effective than that of contamination in brake fluid.

• Management & Information Systems Review
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• v.31 no.4
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• pp.1-32
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• 2012

The purpose of this study is to research systems about accounting transparency and to present how to introduce the standards in accounting unlisted small and medium sized companies. In Korea, the measures of enhancing accounting transparency of enterprises was mainly focused on the listed enterprises. On the contrary, the measures on enhancing accounting transparency of the SMEs was relatively insufficient This study researches systems regarding accounting transparency in Korea and reviewes the previous studies about the accounting transparency in small and medium-sized companies. This study also research other countries' accounting standards specialized only in the unlisted small and medium sized companies in order to establish accounting standards in the unlisted small and medium sized companiesin Korean For the new accounting standards for SMEs, this study suggests both strenghtening part and alleviating one, comparing to the current enterprise accounting standards. Each has three points to discuss. For the alleviating part, those standards should be simple, understandable and fit to the incumbent tax law. For the enforcement part, those standards should stand with the accounting reality of the small and midium sized companies, and it should also contains detailed expressions of the accounting transparency and managerial accounting.

• International Commerce and Information Review
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• v.15 no.4
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• pp.47-68
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• 2013

This paper attempts to reveal the relationships between HACCP, traceability, sharing information factors and Business Performance. According to precedent studies, Our study analysed 132cases from Korean companies which adopted a HACCP and then developed a structural equation model. As a result of the model test, this empirical study found that HACCP have a positively significant influence on food supply chain's traceability, sharing information and business performance. Second, there was a positive relationship among transparency, sharing information and Business performance. Last and foremost, transparency affects positively on Business performance mediate sharing information. For further study should be conducted for discovering effective practice factors of HACCP.

• Journal of Distribution Science
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• v.18 no.8
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• pp.75-87
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• 2020

Purpose: This study uses the protection motivation theory and information processing theory to discuss the high number of fraud phenomenon in Indonesia which causes worries to the internet users. The second problem is the large amount of information transparency in e-commerce which actually hinders the users in making decisions so it causes a negative behavior pattern, namely discontinue usage intention. Design/methodology: Therefore, this research hopes to provide insight to the online or e-commerce business community, especially for Tokopedia, to develop its business from understanding the factors influencing consumer attitude when shopping online. The sample are students from Universitas Indonesia, Institut Teknologi Bandung, Institut Pertanian Bogor, Universitas Gadjah Mada and Institut Teknologi Surabaya, with total 900 respondents. Result: The results of this research indicate that ubiquitous connectivity (UC) variable significantly affects variables such as the privacy concern (PC), information transparency (IT) and information overload (IO). PC and IO variables also significantly affect Discontinue Usage Intention (DUI). Conclusion: This study gives a new perspective that despite the phenomenon, the millennial generation especially are not entirely concerned about the privacy concern, however, this study clearly shows that the privacy issue in the digital word continues to be something that needs to be cared for.

• The Journal of Information Systems
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• v.33 no.2
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• pp.105-124
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• 2024

Purpose This study aims to propose a blockchain-based platform that can guarantee enhanced trustworthiness in corporate ESG efforts, demanded by global ESG initiatives such as GRI and TCFD. Blockchain technology, recognized for its transparency and data immutability, can contribute to building trust in ESG disclosures, meeting the data transparency verification needs required by these initiatives. This research also explores the use of NFTs representing unique ESG efforts by companies, helping them in organizing and sharing ESG information with investors and consumers. Design/methodology/approach This study utilizes Hyperledger Fabric, a permissioned blockchain known for its enhanced transparency, scalability, and suitability for business transactions, to develop a blockchain platform for managing and disclosing ESG information assets in a trustworthy manner. Furthermore, it introduces the concept of ESG NFTs as a more reliable method for conveying ESG information to stakeholders, where ESG NFTs undergo verification process by third-party authenticators and evaluation by independent evaluators for credibility of ESG disclosure. Findings The use of NFTs, which has been predominantly intended for market trading in public blockchain, offers a credible means of disseminating corporate ESG status and evaluations in a permissioned blockchain, better fit for business transactions. By representing information assets as NFTs, which are tamper-proof and establish clear ownership, the proposed platform enables effective management of ESG-related information assets.

• The Journal of Information Systems
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• v.32 no.3
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• pp.85-116
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• 2023

Purpose The importance of data as a key resource of the intelligence revolution is being highlighted, among all those phenomena MyData is attracting attention as a key concept by organizations and individuals that eventually leads the data economy. In this regard, this study was started to contribute to the successful settlement and continuous growth of the domestic MyData industry, which has just entered the system. Design/methodology/approach To develop and test all proposed casual relationships within the research model, we used the Value-Attitude-Behavior(VAB) model as a basic framework. A total of 385 copies were used for the final analysis, and for SPSS 25.0, MS-Excel 2016, and AMOS 24.0 to summarize respondent demographic characteristics, measurement model, and structural model. Findings Findings show that all proposed hypotheses were supported with the exception of the moderating effect of organizational information transparency between data controllability and perceived value, and between data controllability and attitude toward MyData service.

• Journal of Information Processing Systems
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• v.13 no.2
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• pp.340-347
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• 2017

A watermark is a signal added to the original signal in order to preserve the copyright of the owner of the digital content. The basic challenge for designing a watermarking system is a dilemma between transparency and robustness. If we want a higher rate of transparency, there has to be a compromise in terms of its robustness and vice versa. Also, until now, watermarking is generalized, resulting in the need for a specialized algorithm to work for a specialized image processing application domain. Our proposed technique takes into consideration the image characteristics for watermark insertion and it optimizes transparency and robustness. It achieved a 99.98% retrieval efficiency for an image blurring attack and counterfeits other attacks. Our proposed technique counterfeits almost all of the image processing attacks.

• Journal of Distribution Science
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• v.13 no.5
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• pp.15-22
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• 2015

Purpose - Transparency, seller reputation, and website security are considered to be important factors that influence online customer purchasing decisions in China. This paper empirically examines the relative influence of Taobao.com on customers' online purchasing decisions. Research design, data, and methodology - We perform structural equation analysis, with a sample of 306 observations. The data comes from consumers' real transaction experiences from a specific website. This gives the results of our study more generalizability than studies using subjects who are not asked to engage in real transactions. Results - The results of this study reveal that perceived security and perceived reputation are critical factors affecting consumer trust and perceived transparency is most closely associated with purchase intention. Conclusions - The findings suggest that perceived transparency plays a significant role in increasing online consumer's purchase intention. The knowledge of the relative impacts of these factors and their roles in the customer transaction experience will be useful in developing customized sales strategies. The results of this study reveal that perceived transparency exerts a stronger effect than perceived reputation on consumer purchase intentions.

• Journal of the Korean Home Economics Association
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• v.46 no.8
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• pp.17-26
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• 2008

The purpose of this study was to identify the aesthetic characteristics of modern fashion design use with a particular focus on transparency, and to help create future vision and feature. As part of the methodology for this study, I examined the concept of transparency, its characteristics and how it was expressed through art, architecture and other designs using literature research. Furthermore, I performed justifiable analysis on modern fashion design which used transparency from the 1990s till present. The following concepts were deciphered from information: Firstly, the concept of purity was highlighted. The emphasis here was to enhance the body's natural beauty with simple silhouettes that do not restrict its curves, using light materials such as clear vinyl, semi-clear materials or thin chiffon. Secondly, to express sensuality by exposing the body's curves with tight wrapping using clear materials, or with indirect and symbolic see-through techniques using contrasting clear, semi-clear and opaque materials. Thirdly, to express futurism through cyber and electronic images using high tech or shiny materials such as metal or holograms. Mechanical movements or effects of light are also used. Fourthly, to express playful characteristic by promoting surprises and disharmony that contradict with traditional techniques. This is carried out by intentionally exaggerating certain portions of clothes through disorder elements or confusion, and unsymmetrical shapes which destruct the human body's normal form.