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Learning accounting has always been a challenge for non-accounting students and managers. Understanding accounting information requires more than a numerical description of financial and income statements. Current accounting practice presents accounting reports in the form of tables with values or in two or three dimensional graphs generated by a spread sheet program. The present study proposes an alternative visualization with metaphor from nature as a learning device for novice users and managers. After surveying various kinds of plants, the lotus flower was chosen as an attractive analogy because every part of the plant from leaves to roots is usable and can have economic value. Moreover, lotus flowers, whether man-made or natural, can easily be part of a familiar, natural ecology representing both beauty and serenity. Results from online survey respondents (n = 220) showed that there was no significant difference on overall usability of the Lotus visualization between expert users and novice users. However, verbally-oriented users differed significantly from visually-oriented users in their usability assessment, perceived usefulness, and intention to use the Lotus visualization.

In this study, the validity of CRM introductory is defined as a driving force for the introduction of technology and concepts such as competence factors of CRM. Effect on the ability to verify the information technology CRM using this concept, we examined the effect of force CRM information technology has on the outcome from the point of view of the customer interaction. And we have tested the moderate effect for size of the company and the industry shape to the relationship between the adequacy and implementation of CRM. As a result, technical adequacy and competence of CRM implementation CRM, has a significant causal relationship to CRM information technology capability, Competence of CRM implementation has a causal relationship with care for the outcome of the interaction of the customer, shows the validity of the introduction of CRM companies are seeking. Modulatory effect was verified using the company's size and industry classification, was significant only for the classification of industries. This result shows that must find ways to introduce the CRM industry depending on the form of different.

There have been many studies that open innovation activities have positive effects on firm performance. However, the previous studies have shown conflicting results, depending on the characteristics of companies or the timing of the product launch. This study empirically compares open innovation performance of first-mover companies and follower companies. The analyses are performed on the samples of the Korean Innovation Survey 2010 companies that explored external information and performed R&D cooperation. The results indicate that open innovation activities can have different effects depending on a company's status in the market. For the first-mover companies, the intensity of utilizing external information has greater impact on the firm’s performance than the diversity of it. By contrast, for the follower companies, the diversity of utilizing external information has greater impact on the firm’s performance than the intensity of it.. In terms of R&D cooperation, the external cooperation is found not to have significant effects on a first-mover company's performance. However, external R&D cooperation of a follower company is showing positive impact on the firm’s performance. The implication of the study is to analyze the firm’s Open-Innovation performance by comparing first-mover companies with follower companies. Therefore, companies need to execute the Open- Innovation strategy by considering firm characteristics or the timing of the product launch.

Recently, cloud computing has been viewed as a technology of great influence. Despite the importance of personal cloud services, the majority of cloud computing studies has been focused on an enterprise level. Therefore, in this research, we list variables of personal cloud computing characteristics (accessibility, storage, trust, perceived ease of use, availability) from preceding research done on an enterprise level. So, through pilot testing, we analyze whether examined characteristic variables affect the intention to use personal cloud computing. Next, we investigate the relevancy between user characteristics, including gender, age, and occupation, and the usage rate of personal cloud computing. Lastly, we implement an analysis of variance in order to speculate whether there is any difference between the five characteristic variables in using personal cloud computing between cloud service enterprises. For empirical testing, people with experience in personal cloud computing are surveyed. Frequency analysis, exploratory factor analysis, internal consistency analysis, T-test, ANOVA, and multiple regression analysis are implemented with 325 valid samples. The analysis results are as follows: First, among user characteristic variables, ‘occupation’ shows a significant relationship with cloud service usage. Second, between cloud service enterprises, all five characteristic variables of ‘Naver N Drive’ are thoroughly evaluated and ‘Google Drive’ receives a high evaluation in availability and accessibility. Third and finally, all of the selected characteristic variables affect the intention to use personal cloud computing. However, availability is identified to be the most important factor. This research will serve as a reference to enterprises for the practical implementation of personal cloud computing service.

The expanded spiral model in this paper consists of five processes of architecture design, architectural construction, architectural maintenance, operation, and architectural management. The former four processes are executed alternatively, while the latter architectural management process is executed continuously interacting with the other processes during the whole life cycle of the system. The expanded spiral model provides a conceptual framework to sort discussions of architectural degeneration into those of product-oriented processes and those of management processes, making it possible to incorporate the models and body of knowledge about project and program management, especially those of Project Management Institute, into discussions of architectural degeneration. A good architecture decomposes the software-intensive system into components mutually interacting in a well-formed structure. The architecture design process and the architectural construction process together create the object system with well-designed architecture. The architectural maintenance process prevents the implemented architecture deviate from the designed architecture. The architectural management process monitors the changes of requirements including architecturally significant requirements, supports the other processes to be executed reflecting various perspectives of stake-holders, and creates and documents the reasons of architectural decisions, which is considered as a key element of the architecture.

Recently, the majority of leading companies has a strong interest in SNS advertisement. Therefore, the purpose of this study was to classify lifestyle of SNS adopters in order to support establishing companies' SNS advertising strategy. According to the analysis, (1) SNS advertisement's attributes (Entertainment, Irritation and Credibility) are affecting the Advertising Value, similar to a Mobile advertisement, and (2) Major SNS advertisement's Advertising Value depends on the lifestyle. The results show that : (1) self-express lifestyle is affected by Irritation, and that (2) information collected lifestyle is affected by Entertainment.

As the number of SNS users is increasing, it has been very important how companies use SNS strategically. As a result, studies have been performed for the utilization of SNS. Most of the studies, however, focused on the overall characteristics of SNS and did not consider the characteristics of individual SNS. This study classified the main purpose of SNS use as relation-oriented purpose and informationoriented purpose, and identified the types of SNS from two viewpoints : service type and openness. Based on the classification, this study identified the characteristics of Cyworld, Facebook, and Twitter respectively, and analyzed the difference of the purpose of SNS users according to the characteristics of each service. The results showed that more users had the information-oriented purpose in the order of Twitter, Facebook, and Cyworld. There was no difference in the relation-oriented purpose among the three services. The analyses of the motive to join a group or a party made similar results. The results of additional analyses showed that the ratio of users with many acquaintances was high in the order of Facebook, Twitter, and Cyworld. In addition, more users checked their timeline or news feed more frequently in the order of Facebook, Twitter, and Cyworld.

The online social networking services (SNS) have been growing as the means of communication. In this study, we investigated word-of-mouth (WOM) effect under the SNS environment and evaluated the impact of message sender’s influence on the WOM effect. Especially, this study focused on the betweenness centrality calculated through the social network analysis (SNA) of SNS network information, and proposed it as the measure of WOM message sender’s influence. SNA may provide more accurate and objective measures than subjective self-reporting survey method. Fifty-one Facebook users responded to each of their four Facebook friends, who had been selected based on their betweenness centrality. Statistical analyses were performed using the responses and the betweenness centralities of the Facebook friends. The results showed that the direction (positive vs. negative) of a WOM message in SNS had an impact on the attitude of the message receiver toward the product. Moreover, the betweenness centrality of the message sender as well as his/her opinion leadership had a moderating effect on the WOM effect. Opinion leadership is a measure that has been frequently used for indicating the influence of WOM message sender in the previous studies. Considering the result that the betweenness centrality of the message sender was significantly correlated to his/her opinion leadership, the betweenness centrality can be used for indicating the influence of WOM message sender.

Today, the management environments of intelligence firm are changing the way of production planning and logistics management, and are changing the process of supply chain management system. This paper shows the development of information system software for intelligence enterprises is used in supply chain management for robot engineering industry. Specifically, supply chain management system in this paper has been developed to analyze the impact of multi plant and multi distribution environment, showing the process analysis and system development of hierarchical assembly manufacturing industry. In this paper we consider a production planning and distribution management system of intelligence firm in the supply chain. We focus on a capacitated production resource and distribution volume allocation problem, develop a mixed integer programming model, and propose an efficient heuristic procedure using a genetic algorithm to solve it efficiently. This method makes it possible for the population to reach the feasible approximate solution easily. The proposed regeneration procedures, which evaluate each infeasible chromosome, makes the solution converge to the feasible approximate solution quickly.

The outcomes of entrepreneurship studies have been tried to help the entrepreneurs in start-up stages, but the outcomes of the entrepreneurship research are not fully utilized to guide the activities of the entrepreneurs in start-up businesses. To utilize the outcomes of entrepreneurship research for helping entrepreneurs effectively, an entrepreneurship ontology, a systemized specification of the knowledge in the entrepreneurship research, has to be established. Based on the entrepreneurship ontology, the knowledge of entrepreneurial processes can be illustrated, and a diagnosis and coaching system for the entrepreneurs can be built effectively. To establish an entrepreneurship ontology, this study investigates the intellectual structure of entrepreneurship studies by analyzing the contents of top journals in entrepreneurship field, and identifies the relationship among the key concepts through bibliometric analyses based on entrepreneurship corpus. This study suggests a method of establishing entrepreneurship ontology and utilization of the ontology. Through utilization of the entrepreneurship ontology, it is expected to explain the entrepreneurial processes effectively and to improve the rate of business success.

Social network has been expected to increase the value of social capital through online user interactions which remove geographical boundary. However, online users in social networks face challenges of assessing whether the anonymous user and his/her providing information are reliable or not because of limited experiences with a small number of users. Therefore, it is vital to provide a successful trust model which builds and maintains a web of trust. This study aims to propose a prediction method for the interpersonal trust which measures the level of trust about information provider in Facebook. To develop the prediction method, we first investigated behavioral research for trust in social science and extracted 5 antecedents of trust : lenience, ability, steadiness, intimacy, and similarity. Then we measured the antecedents from the history of interactive behavior and built prediction models using the two decision trees and a computational model. We also applied the proposed method to predict interpersonal trust between Facebook users and evaluated the prediction accuracy. The predicted trust metric has dynamic feature which can be adjusted over time according to the interaction between two users.

China has emerged as the world’s factory since the economic reform in 1987, and the Chinese economy has been growing at a rapid pace. Now, China is considered as one of the biggest markets in the world. Thus, many Korean IT service companies including open market operators have interests in expanding their business into China. However, to be successful in Chinese online shopping market, Korean open market operators should check the cultural differences between the online shoppers in Korea and China at first. Under this background, this study proposes the factors affecting user satisfaction in open market services based on the revised DeLone and McLean model. Then, it investigates the differences in the effects of these factors across Korea and China. For empirical analysis, we collected the survey data from open market users in both countries, and applied multiple regression analysis to the data. As a result, we found significant differences between Korean and Chinese open market users. Also, we found that most of these differences could be explained using Hofstede’s Cultural Dimensions theory. The findings of this paper imply that Korean and Chinese users may respond differently to IT services, though Korea and China are geographically close and share a similar cultural background.

This paper presents how users and operators of smart work centers think about benefits from and obstacles to smart work centers. First, this paper reviewed the previous literature to summarize benefits and obstacles. Then, in-depth interviews with users and operators were conducted to identify the current issues in smart work centers. Finally, a survey method was used to collect opinions of more users and managers and the co-orientation model was employed to analyze diverse patterns. This study found that users and operators mostly agree with the benefits from the smart work centers. However, they expressed various forms of disagreement over obstacles and ways to overcome the obstacles.