• 제목/요약/키워드: firm's capability

검색결과 156건 처리시간 0.031초

DCF에 근거한 회계정보시스템이 AIS프로세스와 기업성과에 미치는 영향 (Impact on AIS Process and Firm Performance of Accounting Information System Based on Dynamic Capabilities Framework)

  • 김경일
    • 융합정보논문지
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    • 제7권5호
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    • pp.169-175
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    • 2017
  • 회계정보시스템은 회계자료를 취합 처리하여 의사결정자에게 가치 있는 정보를 제공한다. 그러나 최근의 급속한 환경변화에 있어 지속경영으로서의 회계정보시스템은 성과를 최적화하기 위한 조직의 필요성에 적합되어야 한다. 동적 회계정보시스템의 역량은 회계처리와 조직의 성과를 향상시킬 것으로 기대한다. 동적역량틀(Dynamic capabilities framework:DCF)을 이용함으로서 동적인 회계정보시스템의 역량은 세 가지 관점에서 시너지효과를 발휘할 수 있는 것으로 기대한다. 1) 유연한 회계정보시스템, 2) 보완적인 비즈니스 지능시스템 및 3) 정보기술 자산을 통한 회계 전문화의 세 가지 영역의 시너지효과를 발휘할 수 있을 것이다. 본 연구를 통하여 동적 회계정보시스템 역량, 회계처리 성과 및 기업성과의 상관성을 검증하고자 한다. 연구결과, 동적 회계정보시스템 자원을 개발함으로써 조직의 가치를 더할 수 있는 것으로 나타났다. 본 연구는 회계정보시스템 환경의 성과산출에 지렛대 역할을 할 수 있는 가이드를 제공할 수 있다.

외부지식탐색이 기업의 혁신 성과에 미치는 영향: 지식 보호와 환경 불확실성의 조절효과를 중심으로 (The effect of external knowledge search on innovation performance: the moderating effect of knowledge protection and environment uncertainty)

  • 강신형;황정태;박상문
    • 지식경영연구
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    • 제17권3호
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    • pp.117-136
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    • 2016
  • External knowledge search is critical to expand the firm's knowledge base, increasing the innovation performance. However, prior literature has paid less scholarly attention on the boundary condition of the search activity. In particular, the few literatures on the contingency factors are either conceptual or focus on the firm characteristics such as resources and capability. In this regard, this study argues the negative moderating effect of knowledge protection and environmental uncertainty of a firm on the positive relationship between external knowledge search and innovation performance, because these contingency factors hamper the reciprocity and the mutual trust between the firm and its external partner that provides knowledge needed in the innovation process. The empirical analysis is based on the sample drawn from Korean Innovation Survey, provided by STEPI in Korea. The sample consists of 1,637 respondent firms that experienced product innovation during the survey period. We could find statistically supporting results for the negative moderating effect on the positive relationship between external knowledge search and innovation performance. This study extends the academic debate on the boundary conditions of external knowledge search and provides managerial implications for successful product innovation.

The Adoption of Big Data to Achieve Firm Performance of Global Logistic Companies in Thailand

  • KITCHAROEN, Krisana
    • 유통과학연구
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    • 제21권1호
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    • pp.53-63
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    • 2023
  • Purpose: Big Data analytics (BDA) has been recognized to improve firm performance because it can efficiently manage and process large-scale, wide variety, and complex data structures. This study examines the determinants of Big Data analytics adoption toward marketing and financial performance of global logistic companies in Thailand. The research framework is adopted from the technology-organization-environment (TOE) model, including technological factors (relative advantages), organizational factors (technological infrastructure and absorptive capability), environmental factors (industry competition and government support), Big Data analytics adoption, marketing performance, and financial performance. Research design, data, and methodology: A quantitative method is applied by distributing the survey to 450 employees at the manager's level and above. The sampling methods include judgmental, stratified random, and convenience sampling. The data were analyzed by Confirmatory Factor Analysis (CFA) and Structural Equation Model (SEM). Results: The results showed that all factors significantly influence Big Data analytics adoption, except technological infrastructure. In addition, Big Data analytics adoption significantly influences marketing and financial performance. Conversely, marketing performance has no significant influence on financial performance. Conclusions: The findings of this study can contribute to the strategic improvement of firm performance through Big Data analytics adoption in the logistics, distribution, and supply chain industries.

Portfolio Decision Model based on the Strategic Adjustment Capacity: A Bionic Perspective on Bird Predation and Firm Competition

  • Mao, Chao;Chen, Shou;Liu, Duan
    • 유통과학연구
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    • 제13권1호
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    • pp.7-18
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    • 2015
  • Purpose - This study integrates a corporate competition system with a bird predation system to examine how organizational strategic adjustment capacity influences firm performance. By proving the prominent effects on performance, a financial vector is constructed to represent corporate strategic adjustment results, and an operation capacity vector is constructed, which can be categorized as a parameter for locating birds. All these works help us to propose a new method of investment, the portfolio decision model based on the strategic adjustment capacity. Research design, data, and methodology - Strategic adjustment capacity can be decomposed into three aspects: the organizational learning capacity from the top firms, the extent to which firms maintainor rely on the best operational capacity vector in history, and the ability to eliminate the disadvantages or retain the advantages of the operation capacity vector from the previous year. The method of solving cyclic equations is designed to evaluate strategic adjustment. Firms manufacturing specialized equipment are chosen to test the effects of the strategic adjustment capacity on three aspects of firm performance. Results - There is a positive correlation between the capacity to learn from the best firms and performance improvement. The relationship between the dependence or maintenance of a firm's advantages and performance improvement is a U-shape curve, and there is no significant effect of inertial control on performance improvement. Conclusions - A firm's competition system is a sophisticated adaptation, and competitive advantage and performance can be investigated based on the principles of competition in nature.

The Impact of Innovation Capability of Firms on Competitive Advantage: An Empirical Study of the ICT Industry in Thailand

  • ANUNTARUMPORN, Nuttanai;SORHSARUHT, Puris
    • The Journal of Asian Finance, Economics and Business
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    • 제9권2호
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    • pp.121-131
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    • 2022
  • The goal of the study was to see how quality management (QMA), strategy (STR), and innovative capability (INC) influence the competitive advantage of a Thai information communication technology (ICT) firm (COA). The researchers collected 431 surveys from Thailand's owners and managers employed in ICT enterprises from the beginning of June 2021 to the end of September 2021using diverse sample strategies. A questionnaire with an index of item-objective congruence (IOC) value of 0.60-1.00 and a reliability value of 0.92-0.96 was used as the research tool. Participants in the survey were requested to fill out a seven-level opinion survey posted on Google Forms. A latent variable structural equation model (SEM) path analysis using LISREL 9.1 was used for the four latent variables, 31 manifest variables, and the five hypotheses testing. The analysis showed that all three causal variables positively affected COA, which had a total effect (TE) R2 value = 80% when combined with the other latent variables. Moreover, the values for the latent variables when ranked by total effect (TE) were STR, QMA, and INC with TE values of 0.95, 0.89, and 0.25, respectively. Finally, there were very strong influences from COA to STR (0.95), INC to QMA (0.86), and STR to QMA (0.71).

Performance Effect of the Fits between Industrial Environment, Innovation Capacity and Innovation: Focusing on Innovation-Intensive Korean Firms

  • Lee, Seung-Hyun;Park, Young-Il;Kwon, Youngkwan
    • Asian Journal of Innovation and Policy
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    • 제4권3호
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    • pp.328-359
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    • 2015
  • To explain the performance gap between firms in the same industry, this study focuses on innovation. It provides a new framework using the dynamic-capability view based on empirical analysis of domestic businesses. The findings of this study are as follows: First, when the uncertainty and competition intensity in the business environment and the level of innovation have “fit”, it means that when the former goes up, so does the latter. In this regard, when the innovation capability of a firm is high, being “fit” means that the level of innovation is also high. When there was fitting innovation on industrial environment and innovation capacity, companies were able to achieve relatively high performance. Also, it was confirmed that instead of innovation for innovation capacity, innovation for industrial environment led to relatively higher performances of firms.

Investigation of Key Factors to measure on-site Performance of a Construction firm

  • Lee, Young-Dai;Kim, Jung-Ki;Acharya, Nirmal Kumar
    • 한국건설관리학회논문집
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    • 제8권6호
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    • pp.246-262
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    • 2007
  • The performance of projects has always been an area of interest in the construction industry. Roles of all construction supply chain partners are necessary; however the role of a contractor firm in the construction project is pivotal. So, this research intended to explore a Construction Firm's performance criteria which could measure the level of performance of that firm in an ongoing project. Data was collected from construction professionals working in three principal project participant organizations, namely Owner, Consultant and Contractor. A total of 113 nos. of performance measuring items were sorted from literature review and used to collect data. Statistical tools processed by SPSS program was employed to analyze the data. Out of total 113 items, only 65 nos. of variables were found to be acceptable to every population group of this study. Factor analysis revealed 12 key performance predicting factors (KPPF) with 53 predictive indicators. 12 KPPFS with index weight are: work progress and smoothening (9.3%), change order management and work accuracy (9.1%), business relationship building (8.1%), adequacy of construction work procedure (8.6%), quality performance (8.0%), health and site safety adequacy (8.8%), Innovative contractor (8.0%), adequacy of construction site information (6.8%), compliance with contract plan/specification requirements (8.9%), creditworthiness and financial capability (8.3%), intra-agency relationship and responsiveness (7.0%) and resource management (9.2%). These results could be useful to project management body to evaluate performance of its contractor firm on site as well as the contractor itself to assess own performance and its subcontractors on-site.

벤처기업의 전략 및 성과에 대한 외부환경과 조직자원 및 능력의 영향 (Effects of External Environment and Organizational Resources and Capabilities on Strategy and Performance: An evidence from an analysis on ventures)

  • 송우용;황경연
    • 한국콘텐츠학회논문지
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    • 제12권2호
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    • pp.369-387
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    • 2012
  • 본 연구는 기업의 외부환경과 자원 및 능력이 기업의 전략 유형과 경영성과에 미치는 영향을 분석하기 위해 전략에 관한 기존 연구에 기초하여 연구모형을 개발하고, 벤처기업을 대상으로 설문조사를 통해 필요한 자료를 수집하였으며, 회귀분석과 로지스틱 회귀분석을 이용하여 자료를 분석하였다. 실증분석 결과, 산업성장률이 높을수록, 경쟁강도가 낮을수록 공격형 전략을 추구하는 것으로 나타났지만 환경불확실성은 전략 유형에 유의적인 영향을 미치지 못하는 것으로 나타났다. 기업은 기술적 자원과 인적 자원을 많이 보유할수록 공격형 전략을 추구하는 것으로 나타났지만 기업의 재무적 자원과 마케팅능력은 기업의 전략 유형에 유의적인 영향을 미치지 못하는 것으로 나타났다. 환경불확실성, 산업선장률, 기술적 자원, 인적 자원, 재무적 자원, 마케팅 능력 등은 기업성과에 영향을 미치지만 경쟁강도는 기업성과에 유의적인 영향을 미치지 못하는 것으로 나타났다. 최고경영자역량은 기업의 외부환경과 경영성과간에, 그리고 기업의 자원 및 능력과 경영성과간에 유의적인 조절효과가 존재하지 않는 것으로 나타났다. 반면, 최고경영자역량이 경영성과에 직접적으로 영향을 미치는 독립변수로써의 역할은 존재하는 것으로 나타났다.

한국 IT 벤처기업의 국제화 학습: 유니데이타커뮤니케이션(주) 사례 (The International Learning of a Korean IT Venture Firm : A Case Study of UniData Communication Systems)

  • 박상규;문휘창
    • 벤처창업연구
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    • 제7권1호
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    • pp.73-86
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    • 2012
  • 본 사례에서는 국내 IT 벤처기업인 유니데이타커뮤니케이션(주)의 단계적인 국제화 경험이 학습역량 강화를 통해 경영성과에 기여하는 일련의 국제화 과정을 조직학습이론으로 설명하였다. 이는 조직의 국제화 경험이 국제화 성과의 중요한 결정요인이며 조직학습을 통해 배양된 학습역량은 경영성과에 기여한다는 기존 연구결과를 기반으로 하고 있다. 더불어, 창업기부터 꾸준히 국제화를 추진한 IT 벤처기업의 국제화학습 특성을 기존지식 활용(Exploitation)과 새로운 지식 탐색(Exploration)으로 구분하여 분석하였다. 분석결과, 대기업에 비해 내부자원이 취약한 벤처기업은 파트너 네트워크를 활용한 탐색과 활용을 통해 새로운 국제화 경험을 축적하였다. 축적된 국제화 경험은 학습 역량 강화를 통해 기업의 내부역량으로 배태(embedded)되어 궁극적으로 경영성과에 유의미하게 작용함을 사례를 통해 확인 할 수 있었다.

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R&D 투자가 기업시장가치에 미치는 R&D 영향 : 기술혁신시스템의 조절효과를 중심으로 (The effect of R&D investment on Market value of Firms : The role of technology innovation system)

  • 송세찬
    • 한국경영과학회:학술대회논문집
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    • 한국경영과학회 2008년도 추계학술대회 및 정기총회
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    • pp.152-156
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    • 2008
  • This study examines the relationships between R&D investment and Market value of Firms using data of small and medium enterprises (SMEs) in the manufacturing sector of Korea. In particular, this paper investigates the role of technology innovation system in the impact of R&D investment on firm's Market value of Firms. Findings from the previous studies on the relationship between R&D investment and Market value of Firms are positive relationship. Main of the previous studies demonstrated a positive impact of R&D investment on Market value of Firms. On the other hand, some recent studies showed this is not the case. Those studies persisted that the technological innovation system for managing and efficiently utilizing R&D investment and capability has to be built in order for R&D investment to give rise to increases in Market value of Firms. According to the Oslo manual by OECD, it is assumed that a technology innovation system can becharacterized as three factors :capability for technological innovation, capability for technology commercialization, capability for technological innovation management. This study divides sample firms into two groups using the "Inno-Biz" certificate system of the Korean Small and Medium Business Administration (SMBA): Inno-Biz firms Vs. Not Inno-Biz firms. The system selects innovative SMEs denoted as "Inno-Biz" using the above factors as criteria. The results revealed that the technology innovation system has the moderating effect to R&D investment on Market value of Firms.

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