• Journal of the Korean Society for information Management
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• v.26 no.3
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• pp.145-168
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• 2009

The basic rights of the public for sustaining public accountability relations between public sector organizations and the citizens is the accessibility to information of public sector organizations. Public organizations in Korea get checked under multiple public accountability relations, which increases steadily the information provision requests from stakeholders. To respond these requirements effectively and efficiently, public sector organizations are required to transform their information management regime to comply with accountability-oriented settings. This study (1) suggests procedures and methods to select 'information for accountability' from the organization's whole information as an important object to be managed, (2) suggests procedures and methods to establish control criteria for the organization to manage its information for accountability in appropriate ways, and (3) gives an example of applying the procedures and methods to the specific context of universities' information disclosure. The procedures and methods suggested are described from a viewpoint of the consulting for the accountability information management regime.

• Management & Information Systems Review
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• v.10
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• pp.95-115
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• 2002

E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

• Forest Science and Technology
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• v.14 no.4
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• pp.169-180
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• 2018

The Republic of Korea (ROK) has had a successful experience in greening its land because of strong state policy and public participation. This paper aims to analyze the interest positions, participation, and accountability of multiple actors in the process of greening movements in the ROK. These movements were divided into two phases: forest rehabilitation (1973-1997) and urban greening (1998-2017). During the first phase, farmers caused deforestation by slash-and-burn farming and illegal logging, and governmental agencies acted as helpers controlled the farmers' deforestation activities. During the second phase, government agencies and enterprises caused deforestation with urban development projects, including construction of housings and roads. Multiple actors including citizens, NGOs, and enterprises helped urban greening through campaigns, donations, and monitoring. As a result, managing interest positions is significant to motivate multiple actors to participate in the greening movement. Participation with clear accountability is meaningful for successful greening. Therefore interest-based participation requiring accountability contributes to greening. This phenomenon indicates interconnection for interest positions, participation and accountability should be considered in designing greening policies.

• Journal of Korean Society of Archives and Records Management
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• v.10 no.1
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• pp.55-76
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• 2010

This study focuses on resetting the direction of the universities' accountability introducing the notion of accountability which is a new paradigm in the setting of records management.. First, we analyze the notion and structure of accountability, and then demonstrate the need of accountability in the university. And we try to deduce factors for accountability through cases of foreign universities. Based on this, we analyze the present status of records management of domestic universities. Based on the results of analysis, this study suggests several proposals. First, university records need to be reset. Second, regulations related to tasks in the university should be improved. Third, the function of university archives should be strengthened. Forth, the process of university records management should be reset. Fifth, in order to settle down accountability of the university in a right way, proper systems and procedures to regulate it are necessary so that the university can perform accountability properly outside the university.

• Journal of the Korean Society for information Management
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• v.26 no.1
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• pp.107-124
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• 2009

On Dec 1, 2008, according to the special law for the information disclosure of education relevant institutes, the educational information of each university is opened at their homepages and at portal web sites. Every university, thus, is in the moment to set up strategies to consistently respond to following information disclosure as well as the one already disclosed. The strategy should contain the assurance of the basic accountability mechanism of the university. On the occasion of the public announcement of the university information, the present study has a purpose to examine the structure of the university accountability and to suggest a mechanism, which is necessary for effectively and efficiently executing the increasing accountability practices in disclosing and announcing the information. To meet the purpose, this study introduces how to redesign university jobs as practices focused on evidence information for the accountability and also suggests solutions how to improve the mechanism for the accountability responsibility, which include clarifying the roles and responsibilities for accountability jobs, revising the process of information disclosure and building the information systems for an accountability.

• International journal of advanced smart convergence
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• v.11 no.4
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• pp.170-176
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• 2022

Given the critical importance of enhancing the level of ESG practices, the current research examines the impact of credit card users' pro-environmental characteristics (i.e., environmental self-accountability, eco-label involvement) on their satisfaction with credit card benefits related to green life. That is, this research investigates whether consumers' satisfaction with green credit card benefits varies depending on their environmental self-accountability and eco-label involvement. Specifically, we predict that (1) for consumers with high (vs. low) environmental self-accountability, their satisfaction with credit card benefits related to green life will be higher (hypothesis 1); and (2) when consumers have high (vs. low) eco-label involvement, they will be more likely to be satisfied with credit card benefits related to green life (hypothesis 2). An online survey (N = 293) was conducted to test the two hypotheses. In support of the hypotheses, the results indicate that (1) respondents who had high (vs. low) environmental self-accountability were more satisfied with credit card benefits related to green life, and (2) respondents with high eco-label involvement, as compared to those with low eco-label involvement, reported greater satisfaction with credit card benefits related to green life. We suggest an important insight into how credit card companies approaching ESG issues can increase their consumers' satisfaction with green credit card benefits, considering consumers' individual characteristics such as environmental self-accountability and eco-label involvement.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1099-1110
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• 2020

This research tests the effects of institutional pressures, the use of performance measurement systems and accountability, and moderation effects of human resource capability between institutional pressures and the use of performance measurement systems in the Local Government institutions in Indonesia. The research aims to provide empirical evidence both quantitatively and qualitatively that isomorphism institutional pressures occurred in the scope of implementation of the performance measurement system and accountability in the public sector organizations and to show the importance of human resource capability enhancement in reducing external pressure impact. In addition, it tries to develop the correlation model of institutional pressures, human resource capability, implementation of the performance measurement system, and accountability of public sector organizations. The research used mixed methods with sequential explanatory design. The data collection used surveys and interviews in 209 regency/Special Region of Yogyakarta and Central Java local governments as samples. The research result indicated that the institutionalization process of the performance measurement is influenced by institutional pressures, especially coercive and mimetic pressures. Human resource capability was unable to weaken institutional pressures effects in the performance measurement system implementation. The research also proved that the use of a performance measurement system was able to improve local government institution accountability.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.4
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• pp.99-107
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• 2021

To establish an effective performance appraisal system, ratee accountability is essential because it increases the likelihood of meaningful utilization of performance appraisal feedback. In the context of a multi-rater performance appraisal system, this study examines the effect of the ratee general accountability and accountability to the supervisor and peers on the ratee's intention to change behavior based on the performance appraisal feedback. This study further explored the moderating effect of perceived feedback specificity on the relationship between the ratee accountability and behavioral change intention. Hierarchical multiple regression analysis was conducted using the survey data from 153 employees in eight firms with multi-rater performance appraisal systems. The results showed that ratee general accountability was positively associated with the intention to change behavior. Furthermore, perceived feedback specificity attenuated the positive relationship between the ratee general accountability and behavioral change intention, which was the opposite of the hypothesized direction. The findings indicate the importance of managing and facilitating ratee accountability for implementing a multi-rater performance appraisal system. The result also emphasizes the critical role that performance appraisal feedback plays in motivating performance improvement by providing flexible, constructive advice and behavioral change strategies instead of inducing self-defense or justification.

• Korean Medical Education Review
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• v.25 no.3
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• pp.273-284
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• 2023

According to the World Health Organization, for medical schools to fulfill their obligation of social accountability, it is necessary for medical education, research, and service areas to ref lect the healthcare system's relevance, quality, cost-effectiveness, and equity. This study utilized Boelen and Heck's (1995) social accountability grid model to analyze the degree to which the Accreditation Standards of Korean Institute of Medical Education and Evaluation 2019 (ASK2019) standards apply the World Federation for Medical Education's (WFME) standards. The social accountability characteristics of the former were compared to those of the WFME, the Liaison Committee on Medical Education, and the Australian Medical Council. Experts with experience and certification in medical education and evaluation classified the ASK2019 standards according to the grid model, evaluated social accountability perspectives, and categorized them according to the process, content, and outcome. Of the 92 standards, 61 (66.30%) were selected as social accountability standards; these encompassed all areas. There was a particular focus on outcome-related areas, such as "mission and outcomes," "student assessment," "educational evaluation," and "continuous improvement." Education and quality were the most common (33, 54.11%), followed by 18 standards related to education and relevance. However, the standards on cost effectiveness and equity corresponding to education, research, and service were significantly insufficient. As a result of classification using a logic model, many criteria were incorporated into the process, producing results similar to those of international accreditation institutions. Therefore, to fulfill medical schools' social accountability, it is necessary to develop cost effectiveness and equity standards with reference to grid models and expand them beyond education to include research and service areas. Developing content and outcome standards is also required.

• The Korean Journal of Archival Studies
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• no.48
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• pp.45-92
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• 2016

Corporations report their economical, environmental, social influences and achievements through sustainability reports. Apart from the financial reports, which are subject to legal restrictions, sustainability reports inform non financial achievements of a corporation, thus the reliability of the information is solely dependent on the corporation itself. The current sustainability reports are of types that cannot include proof or source of the index data, thus they are tended to be regarded as means of publicity. The reliability of the reports is often questioned. This research applied the concept of Evidence-Based Accountability, which will allow the confirmation of accountability through records including contents and context of the tasks. Evidence-Based Accountability means producing and accumulating witness records of actions, then managing the records as usable information and use them as accountability information. Index data from sustainability reports of domestic corporations and web based reports of Vodafone was reviewed. Measures to link task records as proof of index data was studied. To make this possible, record production and acquisition system was redesigned in order to secure required records as evidence. Linked build-up of SR system and RMS was proposed. The proposed system will allow collection and management of records as SR accountability information, and provide the data when necessary. Also, corporate infrastructure was proposed. This infrastructure will build a professional records management system in stages, through organizational system and regulations. Cooperation of staff in this infrastructure will support reliable corporate accountability.