• 패션비즈니스
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• 제14권4호
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• pp.10-22
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• 2010

To survive competitive global market, textile and fashion business incorporated Supply Chain Management strategy to make product and information flows fast and correct. Especially textile and fashion industry involves many complicated channels from up stream, middle stream, to down stream for delivering their production. Evaluating SCM performance is very critical to make better business profit model. Representative Scor model and BSC method are well fitted into textile and fashion business because of distributional complexity, non-financial factors to be considered, and innovative product characteristics. But there was little study to compare these two methods for textile and fashion business. Therefore, the purpose of this study was to investigate the Scor model and BSC method based upon review of literatures. The results of this study were as follows: Scor model had some strengths which were availability to apply for various industries due to standardized process, operation process emphasized, various customizable factors to compose for the company, and premise on SCM strategic execution. BSC method had some strengths which were the balance including financial and non-financial factors, qualitative analysis, and considering the goal and vision to convey organically from top to bottom of organization. The main differences between them were different scope to deal with performance estimating index from qualitative to quantitative analysis, the scope of human resources to manage, and possibility of performance comparison among companies.

• 산업경영시스템학회지
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• 제23권57호
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• pp.11-20
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• 2000

In dynamic management environment, CEO must make an efficient decision with information & knowledge management systems based on IT(Information Technology). As a key component to cope with this current, we suggest the business performance analysis system based on KDD(Knowledge Discovery in Databases). We consider the theoretical model that is composited both Value-Added in respect of stakeholder and Economic Value-Added in respect of shareholder. Additionally we use DBMS and data mining method using Genetic Algorithms as physical model. To demonstrate the performance of the business performance analysis system, we analyse a domestic motors industry. The empirical case is based on the financial data of KISFAS(Korea Investors Services Financial Analysis System) database. The samples included in the study consist of H motors/S motors industry over the 16-year from 1981 to 1996.

• 디지털융복합연구
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• 제12권4호
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• pp.133-143
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• 2014

본 연구는 거래비용요소가 경영성과에 미치는 영향을 검증한 것이다. 연구결과, 첫째, 불확실성은 재무적 성과와 비재무적성과에 직접적으로 영향을 미치는 것으로 나타났지만, 자산특유성과 기회주의는 경영성과에 직접적인 영향이 없는 것으로 분석되었다. 둘째, 협력관계 지속요인에 직접적으로 영향을 미치는 변수는 자산특유성과 불확실성으로 나타났으나. 기회주의는 직접적인 영향이 없는 것으로 나타났다. 셋째, 관계만족도에 직접적으로 영향을 미치는 변수는 자산특유성과 기회주의로 나타났으며, 불확실성과의 관계는 없는 것으로 분석됐다. 넷째, 협력관계 지속요인과 관계만족도는 재무적 성과와 비재무성과에 각각 직접적으로 영향을 미치는 것으로 나타났다. 요약하면, 거래비용요소가 협력관계 지속요인과 관계만족도라는 매개변수를 통하여 경영성과에 영향을 미치고 있음을 발견하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.1-13
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• 2020

This study analyzes the key drivers (commitment, integration of big data, green supply chain management, and green human resource practices) of sustainable capabilities and the influence to which these sustainable capabilities impact the banks' environmental and financial performance. Additionally, this study analyzes the impact of green management practices on the integration of big data technology with operations. The theory of dynamic capability was deployed to propose and empirically test the conceptual model. Data was collected through a self-administrated survey questionnaire from 319 participants employed at 35 banks located in six ASEAN countries. The findings indicate that big data analytics strategies have an impact on internal processes and banks' sustainable and financial performance. This study indicates that banks committed towards proper data monitoring of its clients achieve operational efficiency and sustainability goals. Moreover, our results confirm that banks practising green innovation strategies experience better environmental and economic performance as the employees of these banks have received advance green human resource training. Finally, our study found that internal and external green supply chain management practices have a positive impact on banks' environmental and financial performance, which confirms that ASEAN banks contributing in reduction of environmental impact through its operations will ultimately experience increased financial performance.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.599-611
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• 2020

The purpose of this study is to explore and empirically analyze the factors affecting the financial performance of Korean small- and medium-sized manufacturing companies, which are relatively insufficiently researched, in terms of human resource management (HRM). In particular, this study intends to examine the human resource management activities focusing on the individual influences of workers' attitudes on systems and policies as well as jobs and organizations. This study reviews previous research and discussions on the human resource management system, as well as the organization and job-related attitudes and financial performance of workers, for the formulation of two hypotheses. Among the HCCP data, the hypothesis was verified through reliability and correlation analysis and stepwise multiple regression analysis for small- and medium-sized manufacturing enterprises. The results show, firstly, that human resource systems and systems have the same effect, but there were differences in the degree of impact. Secondly, job satisfaction has a statistically significant influence on financial performance. Lastly, all worker/employee attitude determinants are statistically significant for both job satisfaction and organizational commitment. HRM, previously relatively overlooked, provided theoretical and practical implications by demonstrating the direct impact on financial performance and the impact of individual human resource management systems and policies.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.841-848
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• 2021

This study seeks to investigate Key Audit Matters (KAMs) reporting of Thai listed companies in Thailand, and examines the influence of KAMs reporting on corporate financial performance. Data were collected from 180 companies listed in Thailand during 2016 to 2018, which accounted to 540 annual reports. KAMs reporting was quantified by content analysis from the audit reports, while financial performance and corporate characteristics were collected from the corporate annual reports. Descriptive analysis and multiple regressions were performed to analyze the data. The study results reveal that there was an increasing of KAMs reporting in audit report of listed companies in Thailand in terms of both number of issues and number of words across the observed period. The regression analysis indicates that was a significant and negative influence of words counted as KAMs reporting on financial performance, while there was no influence of KAMs reporting issue on the performance. Moreover, there was a negative relationship between corporate complexity and financial performance, while audit type had a positive correlation with financial performance. This study shows significant contribution on the implication of KAMs in an emerging economy and the role of KAMs as a communication device between auditor and stakeholders.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1083-1094
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• 2021

This paper explores the effect of IFRS on the financial performance of Iraqi commercial banks. It also investigates the value significance of financial performance statements using the Ohlson model, which has been used for the stock value relevance test in a number of studies. Using a sample of 66 listed banks on the Iraq Stock Exchange over three years of IFRS pre-adoption (2011-2013) and three years of IFRS post-adoption (2016-2018), we find financial performance components EPS and BVS value relevant to the stock returns. The findings also indicate that the implementation of IFRS has a major positive effect on the value relevance of the BVS, while the adoption of IFRS does not have a significant impact on the value relevance of the EPS reported by Iraqi banks. Our results indicate that the market value of the bank rises dramatically with enhanced financial performance reporting. In addition, the implementation of IFRS has a major effect on the financial performance measures and the value relevance of financial reporting in the Iraqi banking sector. This paper adds to previous value relevance literature and IFRS by throwing light on the banking sector in a developing country that has recently moved from applying local accounting standards to IFRS.

• 국제학술발표논문집
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• The 2th International Conference on Construction Engineering and Project Management
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• pp.259-268
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• 2007

In a very competitive construction business environment there is a need to measure and manage business performance across a wider spectrum of business success criteria. The Balanced Scorecard (BSC) and Triple Bottom Line (TBL) reporting concepts are emerging as champions in the race for sustainable business success. The construction business organisations are often judged based on their financial performance as well as wider performance. This paper aims at developing a universally accepted tool for assessing contractors' wider business performance in the construction industry. A prototype of web-based business performance measurement system has been developed to help contractors assess their own performance aimed at uplifting their performance. The consultants/clients can also use the tool to measure contractors' performance in a value-based contractor selection. The system was developed based on the research conducted among 63 senior construction professionals and therefore further research with the participation of a large number of managers across different countries and also an upgrade of the system will be required.

• The Journal of Asian Finance, Economics and Business
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• 제6권4호
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• pp.27-35
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• 2019

The paper examines the level of disclosure on Islamic banks' performance in the United Arab Emirates (UAE). The data was collected through content analysis of annual reports and financial statements of all fully-fledged Islamic banks working in the UAE over the period 2009 to 2013. Return on Assets is used as a proxy for the performance of Islamic banks while disclosure index is used as a proxy for Islamic banks' disclosure. Also, predetermined variables are used in the study like Size, Deposits, Non-Performing Investments and Capital to Risk Weighted Assets Ratio. Two-Stage Least-Square regression method is used to check the interdependence relationships between disclosure and performance of Islamic banks in the UAE. The results show a significant relationship between performance and disclosure in the UAE Islamic banks. Our regression results show that Islamic banks with higher levels of disclosure lead to higher operating performance. Furthermore, the performance has a great impact on the level of disclosure which means Islamic banks with high performance measures will disclose more information for investors and other institutions in order to reduce the cost of equity and increase their values in the market. This study is considered as a battery for further studies in the relationship between disclosure and financial performance of Islamic banks at a global level.

• 한국콘텐츠학회논문지
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• 제20권10호
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• pp.641-653
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• 2020

금융기관 종사자 대상 연구에서 공유가치창출(CSV)과 조직민첩성이 경영성과에 미치는 영향에 관한 연구는 미비한 상황이다. 본 연구는 금융기관 종사자를 대상으로 CSV가 사회적자본을 통해 경영성과에 미치는 영향과 조직민첩성이 경영성과에 미치는 영향을 알아보는데 목적이 있으며, 연구결과는 다음과 같다. 첫째, 경제적 가치는 구조적자본, 관계적자본에 긍정적 영향을 주었으나, 사회적가치는 관계적자본에만 긍정적 영향을 주었다. 둘째, 조직민첩성은 재무성과, 비재무성과에 긍정적 영향을 주었다. 셋째, 구조적자본은 비재무성과에만 긍정적 영향을 주었으며, 관계적자본은 재무성과, 비재무성과에 긍정적 영향을 주었다. 이런 연구결과를 종합해 볼 때, 대부분의 변수간에 긍정적인 영향을 미치고 있으나, 사회적가치는 구조적자본에 구조적자본은 재무성과에 영향을 미치지 않는 것을 확인하였다. 이와 같은 연구결과를 바탕으로 금융기관의 경영성과를 높이기 위해 사회적가치와 구조적자본 강화의 필요성을 제안하였으며, 결론 및 시사점과 향후 연구방향을 제시하였다.