• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.277-285
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• 2021

This study aims to examine the effect of variables of financial management information systems, organizational culture, and human resource competence on the accountability of village government financial reporting. The sample was 65 villages in the two districts using a simple random sampling technique. To analyze the data of this research, multiple regression analysis was conducted. The results showed that organizational culture as a differentiator in the two districts, namely financial management information systems, organizational culture, and human resource competence has a significant positive effect on accountability in preparing village government financial reports in Tabanan Regency. Meanwhile, organizational culture does not have a significant influence in Badung Regency, this is because each village government has a different work culture. In the Tabanan regency, we use local culture as the basis for organizational culture, while in the Badung regency it can be examined between organizational culture and it is carried out differently, which indicates that no one organizational culture type is superior to other types. This means that all types can move in line with and hand-in-hand based on how and when organizational goals are to be realized.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.457-468
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• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• Journal of Korea Society of Digital Industry and Information Management
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• v.13 no.3
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• pp.115-132
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• 2017

There is no absolute leadership through East and West. Just as past and present conditions are not the same, it is not easy for past leadership to apply to the present. The best leadership will be the leadership that can represent and lead the changing situation. In that sense, the creative leadership is the most appropriate leadership required by the present age. In the society, research on creative leadership is actively conducted in schools and companies, but there is no research on creative leadership in the military. This is the first study in the military about creative leadership. It is meaningful to understand the understanding of creative leadership and the applicability of the military and to provide a basis for future research. First, we measured the organizational effectiveness of creative leadership. The data were analyzed by factor analysis, correlation analysis, and regression analysis using SPSS 18.0. The results of this study were as follows. First, the organizational effectiveness of creative leadership and organizational goals and achievement were measured, and it was found that there was significant influence on the relationship between creative leadership and organizational effectiveness. I could confirm some. This would be meaningful in that it suggested the possibility of applying the leadership of the creative leadership to lead the change of society and to implement the military command.

• Journal of Distribution Science
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• v.17 no.2
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• pp.13-23
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• 2019

Purpose - Corporate activities for enhancing and improving corporate performance can largely be divided into exploration and exploitation. The purpose of this study is to examine the impact of implementing organizational ambidexterity in SMEs, including distribution firms, by reviewing the extant literature and deriving the basis on which this strategy affects the managerial performance. Research, design, and methodology - The study uses a systematic review methodology, which employs a structured process to discern trends and meaningful themes across a wide body of literature on specific subjects and research questions. This qualitative study examined the influence of ambidextrous strategies of SMEs on firm performance, and the results were synthesized from the literature. Results - Organizational ambidexterity in SMEs is related to the firm's managerial performance. However, it is crucial to know that there are many ways to generate an ambidextrous organization, and decisions about what method to choose should be based on the environmental aspects of the enterprise. Conclusions - The following aspects should be considered for execution; : making practical decisions based on accurate information about the resources the firm has, considering the organizational level of human resources for implementing organizational ambidexterity, and sharing specific performance goals.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.20 no.4
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• pp.115-125
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• 2012

The purpose of this study is to investigate the relationship between organizational culture(constructive and defensive culture) and emotional labor along with the social supports (supervisor support, colleague support). Using data obtained from a survey of 419 flight attendants of a major airline company in south Korea. The results are as follows: Organizational culture had a significant effect on emotional labor. At this point, colleague support mediated the relationship between constructive culture and emotional labor. In addition, supervisor support and colleague support had a mediating role between defensive culture and emotional labor. This result concludes that flight attendants positively accept the essential manuals and safety regulations in the special working condition with a unified team service. Furthermore, the results show that social supports are an important job resource for flight attendants helping them reach their work-related goals.

• Journal of Korean Library and Information Science Society
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• v.29
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• pp.1-25
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• 1998

Effectiveness is a major concern in organizations of all sorts. Library researchers have been particularly active recently in trying to define, measure, and promote library effectiveness. The purpose of this study is to place library effectiveness in the context of theoretical and empirical work on organizational effectiveness. Four major approaches to organizational effectiveness can be identified. The goal model defines an effective organizations as one that meets its goals. The system resource model emphasizes the organization's need to acquire resources from its environment. The process model sees organizations as social systems seeking to survive and maintain their equilibrium. The multiple constituencies defines effectiveness as the degree to which the needs and expectations of strategic constituencies are met. These models are not necessarily contradictory but may be seen as emphasizing different aspects of organizational performance or values. This study also reports four findings of the library effectiveness. They are significant as the empirical investigation into the dimensions of the construct of library effectiveness. The result shows that organizational effectiveness of libraries is, indeed, a multidimensional construct, implying that no single measure of effectiveness is sufficient to describe an organization.

• Journal of Technology Innovation
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• v.7 no.1
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• pp.124-150
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• 1999

This study examines the personal characteristics, organizational attitudes, technical performances, and reward preferences of R&D professionals with Ph.D. degree in large private companies in Korea. Based on survey data from 887 professionals in nine different R&D organizations, the following results are found; 1) R&D professionals with Ph.D. degree exhibit higher autonomy preference, need for achievement, self-efficacy, technical career orientation, and performance proficiency than other R&D professionals; 2) As their organizational tenure increases, performance proficiency and transfer career orientation increases but their socialized level of organizational goals and values does not change; 3) They produce more technical publications and exhibit more positive organizational attitude than other R&D professionals; 4) They are more likely to prefer job content, professional, and job security rewards. These empirical findings suggest several theoretical and practical implications for the management of R&D professionals with Ph.D. degree in the large Korean firms.

• The Korean Journal of Franchise Management
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• v.7 no.2
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• pp.37-45
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• 2016

Purpose - This study aims to examine the impact of leadership on organizational trust and innovation performance, and to identify whether organizational trust plays a mediating role in the relationship between leadership and innovation performance. Also, this study attempts to find out how to improve organizational efficiency and effectiveness based on leadership-based or trust-based strategies. And, this research proposed that organizational trust plays a core mediating role in the relationship between transactional and transformational leadership and innovation performance. Research design, data, and methodology - In order to test the hypotheses of this study, the survey was conducted towards franchise coffee shop employees between November 7 and 18, 2016. We contacted top executives of coffee shop franchise headquarters and explained the purpose of this study. Among 150 questionnaires distributed, 123 were collected. Of these collected questionnaires, 102 questionnaires were coded and analyzed for further analysis. In order to test the unidimensionality and reliability of the factors, factor analysis and reliability test were performed using SPSS/PC+ 22.0. And, the hypotheses were tested using hierarchical mediated regression analysis. Result - The results are as follows. First, transactional leadership, and intellectual stimulation, motivation of transformational leadership had significant impacts on organizational trust. Second, organizational trust, transactional leadership, and influence of transformational leadership had significant impacts on innovation performance. Third, the mediating test of organizational trust showed that transactional leadership plays a partial mediator, and intellectual of transformational leadership plays a full mediator in the relationship between leadership and innovation performance. Conclusions - The implications of this study are as follows. First, the top management should provide their organizational members incentives or rewards based on their performance. Second, top management should identify and express a clear vision and desirable organizational goals for the future, present an idealized vision, and communicate to organizational members that the vision is achievable, also have organizational members to think creatively and find optimal solutions to difficult problems. In sum, this study revealed the important role of leadership in embedding organizational trust in and improving innovation performance of coffee shop employees and the mediating role of organizational trust in the influence of leadership on innovation performance.

• Management & Information Systems Review
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• v.9
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• pp.99-115
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• 2002

This study focuses on forces and correlation among such independent factors as the style of leadership, motivation and relationship in order to find out what kind of ingredients have an effect on the employees' organizational commitment in a venture company. It is likely that the organizational commitment of the employees in the organization in a venture company may be different from that of existing enterprises since they differ 100 percent in their nature. In an attempt to prove it, actual corroboration has been made. As a result, it turned out that transformational leadership had a great impact on the organizational commitment while transactional leadership did not; in the motivation factor, the more vision the employees envisage, the more organizational commitment they show followed by management goals and self-admiration; in the relational factor, more openness in the communication led the employees to devote themselves to their companies, which was valid in the range of 90% in the confidence index. This study reveals that there is not much difference between venture and general companies in the factors that affect employees' organizational commitment in the organization. Therefore, the Chief Executive Officer in the venture company should make a favorable environment with transformational leadership and obvious vision through free and open communication with colleagues so that his or her employees can devote themselves to the organization to which they belong, since venture companies are usually staffed by young workers with high education.

• Journal of Information Technology Services
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• v.12 no.1
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• pp.15-32
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• 2013

The concrete information technology (IT) has affected ways for supporting agricultural products. However, studies relating IT to agriculture in a broader sense have not been prevalent. The objective of this study is to improve agencies' effectiveness and performance in the use and application of IT through understanding the organizational fit and misfit. This research applied a multi-contingency view to Korean IT supporting agricultural promotion agencies and it evaluated the competitiveness of these agencies with reference to the correspondence of factors (Goal, Strategy, Environment, Knowledge Exchange, Task Design, and Information System) affecting their performance with organizational goals. The results reveal that organizations with good performance show better organizational fit with their organizational goal. This study contributes to the ways of efficient IT management in agricultural organizations in Korea.