Earticle

In order to sustain satisfactory international joint ventures (IJVs), it is necessary for parent firms to build control mechanisms and trust relationships. This paper explores the performance consequences of parent control and inter-firm trust in IJVs from the perspectives of three different parties, i.e., two parent firms and IJV management. It is hypothesized that parent control asymmetry, IJV autonomy, and inter-parent trust jointly affect parent satisfaction and IJV managerial performance. Using primary survey data on 117 IJVs in China, we find that a parent’s control dominance is positively associated with the achievement of its own goals, but not related with IJV managerial performance; and IJV autonomy is a critical factor for both foreign and Chinese parent satisfaction as well as IJV managerial performance. Study results also suggest that inter-parent trust is more important for Chinese firms in IJV operations, while foreign firms tend to be more concerned with gaining dominant control. Additionally, inter-parent trust can enhance the impact of foreign parents’ control dominance on their satisfaction towards IJVs, and subdue the positive influence of IJV autonomy on Chinese parent satisfaction.

With the wave of economic globalization, China has witnessed rapid development of economy, whereas some enterprises caused many social problems in the pursuit of profit. Therefore, it has become the general expectation and requirement of modern society for enterprises to shoulder corporate social responsibility (CSR), and disclose CSR accounting information to reflect their performance; the issue of how enterprises fulfill CSR has become a widely concerned topic of Chinese government, non-profit organizations and the public. This paper first review the literature, then demonstrates a research model to explore the factors influencing the CSR accounting information disclosure, focusing data from listed companies in petroleum industry. The study finds out that institutional investors shareholding ratio, accounts payable ratio and media exposure have significant positive impact on CSR accounting information disclosure, and puts forward related measures to improve the CSR accounting information disclosure.

본 연구는 오늘날 산업 전반적으로 영향을 미치고 있는 디지탈 전환(Digital Transformation)의 기술 환경과 디지탈 전환의 산업적 창고관리 부분의 모델연구가 본 논문의 목적이다. 디지털 전환은 오랫동안 디지털화와 비슷하거나 또는 디지털 방식으로 저장할 수 있도록 기존 데이터 형태를 전 환하는 것과 관련이 있다. 물론 이 점이 중요하긴 하지만, 이전의 디지털화는 최신 디지털 전환의 영역을 포함하지 않았었다. 기업의 경영 전략적 관점에서의 디지털 전환은 조직, 비즈니스 모델, 비즈니스 프로세스의 변화에 중점을 두고 있다. 창고 관리의 디지털 전환은 AI, 모바일, 클라우드, Big Data, Analytics 의 최신 IT 기술 접목의 최소한의 모델을 제시하고자 하며, 향후 새로운 IT Trend와의 integration이 가능 하도록 모델 제시를 하고자 한다. 특히 이번 연구에서는 Big Data를 중심으로 Warehouse Management System의 방향을 제시 하고자 한다. 또한 본 연구에서는 S/4 Hana를 활용한 재무회계/ 관리회계/ 영업관리 / 생산관리 / 구매관리와 창고관리와의 연계성을 같이 연구하여 현 시점의 기업들에게 적용 가능한 실제 모델을 제시하고자 하며 기존 창고관리와의 차이점과 특징을 연구 하고자 한다. 본 연구가 모든 산업에 맞도록 구성되지는 않았지만, 가장 보편적인 모델을 제시하고자 한다.

The purpose of this study is to develop a model of the digital warehouse management. The previous digital conversion is related to the conversion of only existing data formats. This is important, of course, but previous digitization did not include the area of the latest digital transition. In particular, this study aims to presents the direction of Warehouse Management System focusing on Big Data.