• 한국콘텐츠학회논문지
• /
• 제17권10호
• /
• pp.343-359
• /
• 2017

본 연구는 제도복합성과 제도정합성이라는 신제도주의 이론에 근거하여 정부회계제도를 분석하고 시사점을 제공하고자 하였다. 이러한 분석은 국가회계와 지방회계에 대한 문헌연구와 실제 운영현황에 대한 자료를 기획재정부, 행정안전부, 감사원, 회계통계센터 홈페이지 등에서 체계적으로 수집하여 수행하였다. 분석결과 정부회계제도는 제도복합성 측면에서 다양한 요소로 구성되어 있으며 정보의 생산, 공개, 활용의 측면에서 정합성은 높지 않았다. 이를 향상시키기 위하여 다음과 같은 측면이 개선될 필요가 있었다. 신뢰성 있는 정보의 생산을 위해 회계직 공무원 채용을 신설해야 하고, 감사제도로 발전시킬 필요가 있으며, 국가회계와 지방회계 관련 조직의 협력이 필요하다. 투명한 정보의 공개를 위해 실시간 정보공개 및 국가회계정보와 지방회계정보를 연계하여 공개하는 것이 필요하다. 정보활용을 위해 정보이용자에 대한 교육, 타당한 원가정보와 활용가능한 재정분석지표의 제공, 재정책임관제의 도입, 국가회계와 지방회계가 포함된 통합재무제표의 작성 등이 필요하다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권12호
• /
• pp.1099-1110
• /
• 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.

• 수산해양교육연구
• /
• 제29권1호
• /
• pp.40-50
• /
• 2017

This study aimed to establish and validate the path models among faculty-student interaction, self-directed learning, and institutional commitment which impacted on the academic achievement of the university students. To achieve these goals, the survey results from 488 university students in North Gyungsang Province were analyzed. Descriptive analysis, correlation analysis, t-test, and path model analysis were performed to understand the relationship among variables. First, all the variables showed positive correlations except academic achievement and institutional commitment upon the study results. Second with respect to the differences by groups, faculty-student interaction and institutional commitment demonstrated the significant differences by sex while self-directed learning and academic achievement did not. Third on the path analyses, self-directed learning influenced to academic achievement directly, while faculty-student interaction did to it by mediating with self-directed learning and institutional commitment. The results of this study suggest that faculty-student interaction, self-directed learning, and institutional commitment perceived by the university students were significant elements on their academic achievements.

• 한국정보시스템학회지:정보시스템연구
• /
• 제28권2호
• /
• pp.73-92
• /
• 2019

Purpose This study conducted an empirical study on the influence of institutional mechanisms on the formation of customer trust among leading online businesses. This study focused on the construct of PEEIM(Perceived Effectiveness of e-Commerce Institutional Mechanisms) which is the perceived recognition of institutional mechanisms for e-Commerce in general and the construct of PEIS which is the perceived recognition of institutional mechanisms that are implemented by vendors. Design/methodology/approach The online and offline surveys were conducted for the leading online shopping vendors in Korea and 292 data were used for the empirical analysis. The research model was tested using partial least squares structural equation modeling (PLS-SEM) in this study. The full measurement model including the formative second-order constructs was examined with the exploratory factor analysis. The structural model was analyzed via a two-stage approach. To analyze the research model this study used Smart PLS 2.0 program. Findings The findings showed that PEEIM negatively moderates the relationship between satisfaction in vender and trust in vender, but had no moderating effect between trust in vender and repurchase intention. In addition, the institutional mechanisms of vendors(PEIS) have been shown to have a direct impact on the vender's trust.

• 산경연구논집
• /
• 제12권10호
• /
• pp.31-41
• /
• 2021

Purpose: This study estimates the threshold values of institutional quality through investigating the non-linear effect of six sub-indices of Worldwide Governance Indicators on FDI inflows in 34 developing countries in Asia and Eastern Europe over the period from 2000-2017. Research Design, data and methodology: GMM EGLS is employed which does not include the lagged value of the dependent variable as an independent variable. As a proxy for the institutional quality, either one of the six sub-indices of WGI from World Bank or the composite index obtained through a principal component analysis is used in a separate model. Results: An improvement in institutional quality, when the quality stays below a certain threshold level, does not increase FDI inflows, and only when the quality is above the threshold, it can positively influence FDI inflows. The threshold values of political stability and absence of violence, government effectiveness, and rule of law are relatively higher than those of the other dimensions of WGI. Conclusion: Institutional quality of the developing economies of Asia and Eastern Europe has a non-linear effect on FDI inflows. The target countries need to upgrade their institutional quality above the threshold in order to attract more FDIs.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권4호
• /
• pp.21-32
• /
• 2021

This paper aims to investigate the relationship between country-level institutional quality and public debt in the context of Pakistan. The hypotheses of this study were assessed by using the country-level institutional quality data for Pakistan throughout the years from 1996 to 2018. Data came from the World Databank, IMF and Worldwide Governance Indicators databases. For the analysis, ordinary least square, quantile regression and robust regression were employed to assess the factors influencing the public debt. The results of this study indicate that the factors of voice and accountability, regulatory quality, and control of corruption have a positive and significant relationship with public debt, while political stability, government effectiveness, and the rule of law have a negative and significant effect on public debt. Based on the findings, a weak country-level institutional quality poses a substantial market risk as it signals the existence of an unfavorable economic condition that raises public debt. It was also revealed that an improved performance of country-level institutional quality can lead to the improvement of financial market transparency, hence reduce public debt. In contrast to previous studies, the present study will be breaking ground in enhancing public insight regarding the impact of country-level institutional quality on Pakistan's public debt.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권3호
• /
• pp.69-77
• /
• 2021

The objective of this research is to explore the inconclusive theoretical and empirical association between institutional ownership and firm performance in the context of emerging Pakistani economy. The data set consists of all the non-financial firms listed on the Pakistan Stock Exchange (PSX). Annual data set covers the period ranging from 2010 to 2015. However, the econometric analysis does not include those firms with incomplete data. Thus the final data set comprised of an unbalanced panel of sample of 276 firms with 1231 firms years observations. Data related to the institutional ownership and other variables taken for the study were extracted through the annual financial reports of the firms. The research used Tobin's Q as a proxy of market measure of firm performance and tested the endogenous relation with institutional ownership through OLS and 2SLS approach. The study also applied Durbin-Wu-Hausman test to determine the endogeneity before analyzing the 2SLS model. The Durbin-Wu-Hausman Test (DWH) conform the endogenous link between institutional ownership and performance and vice versa. The results derived from 2SLS also confirm a highly significant relationship and two way direct proportional relationships between the institutional investment and corporate performance in the studied companies.

• 대한기관윤리심의기구협의회지
• /
• 제5권1호
• /
• pp.1-13
• /
• 2023

In the United States (US), due to the Common Rule, completely revised in 2017, single Institutional Review Board (IRB) review has become mandatory for government-sponsored multi-institutional research since 2020 regardless of the number of participating institutions. The goal of these changes is to reduce redundant reviews by the IRB at each institution and better protect research participants. In this paper, single IRB and Human Research Protection Program (HRPP) in the US and Korea were compared and considered, and their implications were discussed. A comparison of the HRPP evaluation and certification systems of the US and Korea includes that of SMART IRB in the US and Korea Central IRB, aiming at single IRB review for efficient review with support from the country and building a more efficient national human subject research network in the future. Its comparison and analysis will be helpful in deriving future tasks and development directions of single IRB and HRPP in Korea.

• 유통과학연구
• /
• 제22권6호
• /
• pp.11-22
• /
• 2024

Purpose: Thisstudy aimsto analyze the distribution of audit committee, independent board of commissioners, and institutional ownership on earnings quality with strengthening earnings growth. Research Design data and Methodology: This quantitative research uses a comparative causal approach. The research population consists of manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange in 2016-2022. Samples were obtained as many as 112 using purposive sampling method. The analysis technique to test the hypothesis uses multiple linear regression tests and moderation tests with an absolute difference approach. Results: The results showed that the audit committee and board of commissioners provide a significant positive distribution on earnings quality, while institutional ownership provides a significant negative distribution on earnings quality. Earnings growth strengthens the distribution of the audit committee and independent board of commissioners on earnings quality. However, earnings growth does not strengthen the distribution of institutional ownership on earnings quality. Conclusions: Audit oversight from audit committee and management performance oversight from the independent board of commissioners improves the credibility of earnings quality. Management oversight from institutional ownership reduces earnings quality. The interaction of earnings growth with maximum supervision can improve earnings quality, except for supervision from institutional ownership.

• 동아시아식생활학회지
• /
• 제24권2호
• /
• pp.261-274
• /
• 2014

The purpose of this study was to examine the effects of food safety management support in the Center for Children's Foodservice Management (CCFSM) on foodservice facilities for children in Busan area. We assessed the status of hygiene and safety practices of institutional and non-institutional foodservice on a quarterly basis by using an inspection checklist for food hygiene and safety developed by dieticians from February to December in 2013. The subjects were 103 children's foodservices, including 37 institutional and 66 non-institutional foodservices. Inspection checklist consisted of nine categories with 39 checklists; general characteristics, personal hygiene, ingredient control, menu planning, cooking processing control, serving management, washing, disinfection and storage control, and environment and safety management. The average score of each field (pre-supporting/post-supporting) in institutional foodservice was 0.56/0.92 for personal hygiene, 0.55/0.87 for ingredient control, 0.76/0.97 for menu planning, 0.53/0.89 for processing control, 0.27/0.67 for serving management, 0.47/0.91 for washing, disinfection and storage control, and 0.61/0.91 for environment management and 0.64/0.94 for safety management. In non-institutional foodservice, the average score of each field (pre-supporting/post-supporting) was 0.49/0.80 for personal hygiene, 0.52/0.75 for ingredient control, 0.78/0.97 for menu planning, 0.42/0.76 for processing control, 0.32/0.61 for serving management, 0.57/0.88 for washing, disinfection and storage control, and 0.46/0.82 for environment management and 0.73/0.88 for safety management. The average scores of all categories (pre-supporting/post-supporting) were 0.57/0.91 in institutional foodservice and 0.53/0.82 in non-institutional foodservice. The effects of management support in CCFSM on institutional foodservice were higher than those of non-institutional foodservice. Based on these results, we found that management support in CCFSM on foodservice facilities for children had a significantly positive effect on status of hygiene and safety practice regardless of foodservice facility size.