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기업들은 경쟁 우위 포지션을 확보하고 다른 기업들에 비해 월등한 재무적 성과를 달성하기 위해 브랜드를 내부적으로 개발하고 양성하거나 기존의 다른 브랜드를 외부로부터 인수한다. 내부적으로 브랜드를 개발하여 브랜드 포트폴리오를 설계하는 것은 상당한 재무적인 자원을 투자해야 하기 때문에 기업들에게 있어 항상 매력적인 선택은 아니다. 반면에, 외부에서 기존의 다른 브랜드를 인수하여 브랜드 포트폴리오를 재구성하는 것은 기업들이 상대적으로 낮은 수준의 위험을 감수하면서 새로운 시장으로 진출하거나 제품 포트폴리오의 성과를 향상시킬 수 있다는 점에서 유효한 전략적 선택일 수 있다. 그러나 이러한 브랜드 인수의 전략적 중요성에도 불구하고, 브랜드 인수의 가치 창출 효과에 관한 연구는 미비하다. 본 연구에서는 자원 우위 기반 경쟁이론을 기본 프레임워크로 삼아 브랜드 인수의 가치 창출 효과를 설명하는 실증 분석이 가능한 모형을 도출한다. 이 연구 모형은 마케팅은 기업 가치 창출에 기여하고 기업의 주가는 투자자들이 그 기업의 미래 가치에 대한 현재의 평가를 반영한다는 전제 하에서 브랜드 인수 사건에 대한 주식 시장의 반응을 기준으로 브랜드 인수의 성공과 실패를 차별화할 수 있도록 구축되었다. 연구 모형은 크게 두 가지의 효과들에 초점을 두고 설계되었다. 첫째, 인수되는 브랜드의 가치, 브랜드 적합도, 인수 기업의 브랜드 전략, 브랜드 관리 역량, 그리고 다변화 정도가 브랜드 인수 성공에 미치는 영향과 관련된 주 효과 검증에 초점을 두었다. 둘째, 이들 변수간의 상호 작용 효과 검증에 초점을 두었다. 연구 모형을 검증하기 위해 사건 연구 방법이 채택되었다. 이 방법을 통해 언제 브랜드 인수가 가치를 창출하는지 조사되었다. 이에 따라 연구의 분석 단위는 개별 브랜드 인수 사건이었다. 연구 모형을 실증적으로 검증하기 위해 이용된 자료는 뉴스의 원천이 온라인 신문들임을 감안하여 미국의 Securities Data Company (SDC) Plantinum Database 상에 등재된 1998년부터 2011년까지 브랜드 인수 사건들에 연관된 사실들과 다수의 2차 자료 출처들로부터 확보한 해당 기업 정보를 자료화한 것들이었다. 본 연구에서 종속 변수인 가치 창출은 브랜드 인수 공표 날짜를 기준으로 누적된 비정상수익률로 계산되었다. 첫 번째 독립변수인 인수되는 브랜드 가치는 양적인 방식과 질적인 방식을 결합하여 측정하였다. 두 번째 독립변수인 브랜드 적합도는 네 자리 수로된 표준산업분류 규약에 근거하여 인수되는 브랜드의 사업 분야를 인수 기업 주 사업 분야와 대비시켜 측정 하였다. 세 번째 독립변수인 인수 기업의 브랜드 전략은 개별 브랜드 전략과 가족 브랜드 전략으로 구분하여 더미변수로 측정하였다. 네 번째 독립변수인 인수 기업의 브랜드 관리 역량은 Hoover’s Database가 제공하는 브랜드 관리 역량 지표를 이용하여 측정하였다. 다섯 번째 독립변수인 인수 기업의 다변화 정도는 SDC 데이터베이스에 포함되어 있는 자료를 기반으로 엔트로피 지수로 측정하였다. 통제 변수들은 인수 기업이 속한 산업 규모, 인수 기업의 연수, 인수된 브랜드가 속한 산업의 성장률, 인수 기업의 마케팅 비용, 그리고 인수 기업의 운영 수익 등이었다. 분석의 결과는 인수되는 기업의 가치, 브랜드 적합도, 인수 기업의 브랜드 관리 역량, 그리고 다변화 정도가 브랜드 인수 시점에 비정상적인 수익률을 견인하는 것을 보여준다. 또한, 브랜드 적합도와 브랜드 관리 역량 사이에 그리고 브랜드 다변화 정도와 브랜드 관리 역량 사이에 각각 상호작용 효과가 있는 것으로 드러났다. 마지막으로, 이 연구의 이론적 공헌들을 토론하였고, 마케팅 관리자들, 특별히 브랜드 관리자들에게 연구결과의 시사점을 전달하였다. 이 논문은 연구의 한계와 향후 연구의 방향을 제시하며 결론을 맺는다.

Firms should develop, nurture, acquire, and leverage an effectiveness-enhancing portfolio of brands in order to achieve competitive advantage and, thereby, superior financial performance. Many firms often build brand portfolios internally. The internal development of brands, however, is not always an attractive option because it costs the firm a great deal of financial resources. Firms may build their brand portfolios by acquiring external brands. Brand acquisitions can be an efficient way for firms to expand into new target markets and enhance their product portfolio while following a lower risk strategy. Although brand acquisitions are a strategic choice for many firms, there has been limited research as to the effect of brand acquisitions on value creation. Using the resource-advantage theory of competition as an underlying framework, the current study develops an empirically testable model that can explain brand acquisition success. The model was tested with a comprehensive dataset of acquisition events drawn from the Securities Data Company Platinum Database and other secondary sources. The findings of the study show that the acquired brand value, brand fit, the acquirer’s brand management capability, and its diversification have significant effects on abnormal returns and the two-way interaction effects of those variables. The paper presents important implications for research and practice, indicates the limitations of the study, and concludes with the directions of future research.

다양성이 성과에 미치는 혼재된 영향관계에 대한 논쟁은 최근까지 이루어지고 있다. 그러나 학습-통합관점에서 보면, 다양성은 경쟁우위 원천이며, 다양성 관리는 조직 생존의 결정적 요인이다. 다양성은 조직구성원들의 다양한 관점, 지식 등을 기반으로 변화와 혁신을 추구할 수 있는 인력구성 방식일 수 있고, 조직의 인력구성 다양성을 관리하기 위한 수렴적 메커니즘으로 고몰입 인적자원관리는 조직구성원과 조직간의 상호 호혜주의 규범, 조직구성원들 간의 평등을 강조하므로 효과적인 다양성 관리 방안일 수 있다. 본 연구는 국내 기업 85개를 대상으로 조직의 인력구성 다양성과 혁신성과간의 관계 및 고몰입 인적자원관리의 조절효과를 실증 분석하였다. 분석 결과, 학력수준 다양성, 신입/경력 입사 다양성이 조직 혁신성과에 정적인 영향을 주는 반면, 성별 다양성, 정규직/비정규직 다양성은 조직 혁신성과에 유의하지 않은 것으로 나타났다. 또한 고몰입 인적자원 관리는 학력수준 다양성, 신입/경력 입사 다양성과 조직 혁신성과간의 관계에서 정적인 조절효과를 보이는 반면, 성별 다양성과 조직 혁신성과간의 관계에서 부적인 조절효과 및 정규직/비정규직 다양성과 조직 혁신성과간의 관계에서 유의하지 않은 조절효과를 보이는 것으로 나타났다. 이러한 연구결과를 토대로 조직의 인력구성 다양성, 고몰입 인적자원관리가 조직 혁신성과에 미치는 함의와 시사점을 제시하였다.

Up until now, most studies dealt with traditional variables such as satisfaction, performance outcomes in a debate over the impact of diversity on performance. Amid growing uncertainty in business administration environment, however, diversity is becoming an increasingly important factor in determining an organization's survival and development. Diversity will be alternative methods of workforce composition which pursue organizational change and innovation through employees’ various knowledge, perspective and so on. The composition of corporate workforce is becoming more and more diversified due to an increase in the number of women in the labor market, stark age and generational differences, employment of personnel from diverse professional backgrounds, growing immigrant population, and disparate values and cultures resulting from globalization. Among these factors, diversity in personnel makeup at domestic corporations is driven mainly by the growth in the number of female workers in th job market, hiring of workers from diverse professional backgrounds, and different types of employment designed to secure employment flexibility. This study focused mainly on gender diversity that reflects growth in the number of female workers in the domestic labor market, diversity in terms of educational levels representing recruitment of workers from a variety of professional backgrounds, hiring of both new and experienced workers, and different kinds of regular/irregular positions reflecting various types of employment meant to secure employment flexibility. The study also sought to clarify the impact of diversity in terms of gender, educational levels, composition of newly and experienced employees joining the workforce, and makeup of regular/irregular workforce on organizational innovative performance. To manage workforce diversity, high commitment HRM which emphasizes reciprocal norms between organization and employee, as well as equalitarian, collaboration among employees bases on convergent mechanism, will be effective organizational based diversity management. While the study has clarified the role of shared value, shared task knowledge and team identity, and team goal interdependence as a situational management mechanism in diversity management, relatively little attention has been devoted to HR management which directly affects members of an organization. Given that high-commitment HRM boosts a sense of unity between organization and individuals as well as a feeling of homogeneity and value sharing among members of an organization, high-commitment HRM can create a diversity premium that serves to maximize the effect of diversity. This study investigates the effect of workforce diversity on organizational innovative performance as antecedents, and moderating effect of high commitment HRM is examined. This study collected data from 85 Korean companies. The results showed that education level diversity, newcomer /experienced employee entry-type diversity had positive effects on organizational innovative performance, but gender diversity, regular/contingent employee diversity had not significantly effects on organizational innovative performance. in addition, high commitment HRM showed the positively moderating effect on the relationship between education level diversity, newcomer/experienced employee entry-type diversity and organizational innovative performance, but not for the relationship between regular/contingent employee diversity and organizational innovative performance, negatively moderating effect on the relationship gender diversity and organizational innovative performance. The study has the following implications. First, it is meaningful in that it has sought to conduct a study on diversity at the organizational level. Second, the study reveals stark differences between traditional outcome variable and innovative outcome variable. The research is also significant in that it emphasized the positive effects of diversity in workforce composition by stating that with the diversification of knowledge, perspectives and networks, the organization’s absorbing capacity also improves. Third, the study suggested that high-commitment HRM can also be called diversity-friendly HRM, a type of HRM that can secure homogeneity in organizations by inducing commitment among employees. This study, however, also cautions that extra attention should be paid to utilizing high-commitment HRM as a diversity management mechanism in high gender diversity organization. Limitations of the study and future research directions are as follows. First, too small a sample size renders generalization of research findings unfeasible. Second, the study used questionnaire seeking opinions of the management to measure organizational innovative performance. Future studies need to use commonly used objective indicators reflecting corporate characteristics to gauge innovative performance. Third, future studies need to collect and analyze diversity variables that can have a more direct bearing on organizational innovative performance, such as age diversity and diversity of professional backgrounds. Last, future research needs to identify contextual variables at various organizational levels such as organizational culture and policy as a diversity management mechanism.

본 연구에서는 영상통화가 대중화되지 못하고 있는 현상에 주목하여 영상통화에 대한 혁신저항의 영향요인을 규명하고자 하였다. 본 연구에서는 혁신저항의 주요한 영향요인으로 지각된 위험에 초점을 맞추 었으며, 다차원적인 접근법을 통해 지각된 위험의 하위차원이 혁신저항에 미치는 차별적 영향을 규명하고자 하였다. 구체적으로, 본 연구에서는 지각된 위험을 경제적 위험, 사회적 위험, 성능적 위험, 기술적 위험, 사생활 위험으로 분류하였으며, 이러한 지각된 위험의 하위 차원 중 사회적 위험, 성능적 위험, 사생활 위험이 영상통화에 대한 혁신저항에 유의한 영향을 미침을 밝혔다. 또한 캐즘이론을 바탕으로 지각된 위험이 혁신저항에 미치는 영향을 조절하는 변수들을 제안하고자 하였다. 캐즘(Chasm)이란 혁신자들이 주를 이루는 초기시장과 일반 대중이 주를 이루는 주류 시장 사이에 협곡과도 같은 간극이 존재함을 의미하며, 혁신제품이 일반 대중에게 확산되지 못하고 정체되는 현상을 설명한다. 캐즘이론에서는 혁신자와 일반 대중 사이의 커뮤니케이션 부재와 혁신 기술의 차별화 가치 부재가 캐즘의 주요한 원인이라고 하였다. 따라서 본 연구에서는 이러한 주장을 근간으로 영상통화의 혁신저항에 영향을 미치는 조절변수를 제안하였다. 구체적으로, 본 연구에서는 영상통화에 대한 구전과 지각된 유용성을 조절변수로 제안하였으며, 사회적 위험, 성능적 위험, 사생활 위험의 영향력이 구전과 지각된 유용성에 의해 완화될 수 있음을 규명하였다. 본 연구는 혁신의 확산과 수용에만 초점을 맞추고 있는 기존 연구들과는 달리 혁신저항에 초점을 맞추었으며, 영상통화라는 혁신적 기술에 대한 혁신저항의 영향요인과 조절요인을 실증하였다. 이러한 시도는 이론적으로는 혁신과 관련된 연구의 범위를 확장하였으며, 실무적으로는 영상통화의 대중화를 위한 전략적 시사점을 제공하였다.

Although firms try to adopt innovation delivering added value for consumers, most firms are faced with a large number of innovation failures. Many consumers feel psychological resistance to innovations and refuse to adopt them. Although it can be assumed that innovation resistance has an negative effect on consumers’ intention to adopt innovations, most researchers have verified adoption process and neglected the impact of innovation resistance on innovation diffusion. Innovation resistance is not the opposite of adoption and innovation adoption begins only after this resistance has been overcome. Therefore, it is crucial to understand consumers’ psychological resistance to find out why innovation diffusion often fails. This study focuses on consumers’ resistance to innovation and aims to verify the factors affecting consumer resistance to innovation from adopting mobile video telephony service. The author suggests that consumers’ risk perceptions in mobile video telephony service have an impact on innovation resistance. Specifically, the author incorporates perceived risk as a key antecedent of innovation resistance and expands this construct into five facets including financial, social, performance, technological, and privacy risk. Also, the author suggests word-of-mouth and perceived usefulness moderate the impact of perceived risk on innovation resistance based on chasm theory. The research model postulates the following 3 hypotheses about relationships between four constructs: (H1) Perceived risk has a positive effect on innovation resistance; (H2) Word-of-mouth moderates the impact of perceived risk on innovation resistance; (H3) Perceived usefulness moderates the impact of perceived risk on innovation resistance. To test the hypotheses, we recruited a sample of 180 undergraduate students. The questionnaire was developed based on previous researches. It was composed of five facets of perceived risk, perceived usefulness, word-of-mouth, and innovation resistance. We also asked questions about their demographic background including gender and age. Data collection was implemented by an online research firm and students answered questions online. The data was analyzed by reliability test, factor analysis, correlation analysis, and regression analysis using SPSS. Result indicates that social, performance, and privacy risk are salient antecedents to innovation resistance. In addition, the author verifies that word-of-mouth and perceived usefulness of mobile video telephony service moderate the effect of risk perception on innovation resistance. Specifically, the results indicate that word-of-mouth and perceived usefulness moderate the impact of social risk and privacy risk. <Table 1> Result of AnalysisHypotheses Suggestion Result H1-1 financial risk→innovation resistance not supported H1-2 social risk→innovation resistance supported H1-3 performance risk→innovation resistance supported H1-4 technological risk→innovation resistance not supported H1-5 privacy risk→innovation resistance supported H2 moderating effect of word-of-mouth partially supported H3 moderating effect of perceived usefulness partially supportedThis research has some important implications. Theoretically, this research verifies the factors affecting consumers’ psychological resistance to innovation focusing on the perceived risk of mobile video telephony service. The result of this research expands the scope of innovation research and suggests strategic implications for marketing practitioners.

대학 졸업자의 노동시장 진입 지연은 실업을 장기화시키고 청년층의 역량을 퇴화시켜 개인적으로는 직업 적응력을 저하시키고 사회적으로는 경제적 손실, 동시에 전체 노동시장의 침체로 이어지고 있다. 본 연구는 예비 대학졸업자들의 생애 첫 취업을 위한 구직강도의 결정요인을 살펴보았다. 결정요인으로는 구직동기요인 으로 고용몰입, 경제적 어려움, 구직명료성을, 구직역량요인으로 구직효능감과 사회자본을 선정하여 구직강도에 미치는 영향을 분석하였다. 이를 위해 지방대학에 재학중인 2013년 졸업예정자 274명이 최종 분석에 포함되었다. 구직강도의 주요 결정요인인 구직효능감의 내생성 문제로 인해 2단계 최소자승법(2SLS 모델)을 사용하였다. 2단계 최소자승법은 LIMDEP 8.0 프로그램을 사용하였다. 연구의 주요 결과는 다음과 같다. 첫째, 구직강도의 결정요인 가운데, 사회자본은 구직효능감과 달리 구직강도에 부(-)의 영향력을 보였다. 생애 첫 취업을 위한 대학생들에게 구직에 도움을 줄 수 있는 인적 네트워크는 구직강도의 필요성을 감소시키는 반면, 오히려 사회자본이 부족한 대학생이 활발한 구직활동을 보여주었다. 둘째, 구직명료성과 구직효능감은 구직강도를 유의하게 증가시켰다. 본인이 원하는 직무와 직업에 대해 명확한 생각을 가진다는 것은 구직활동을 원활하게 하는데 도움을 줄 수 있을 것이다. 마찬가지로, 취업에 있어 자기 능력에 대한 믿음이 강할수록 구직강도 역시 향상될 수 있을 것이다. 이 결과는 고정된 요인들보다는 교육을 통해 향상 가능한 구직명료성과 구직효능감이 구직활동에 도움을 줄 수 있음을 암시한다.

With financial crisis, younger unemployment became serious issue in the face of worsening younger job market. Korea’s unemployment among expectant college graduates is little sign of improvement. Most of the psychological and sociological research on the job search has focused on the impact of reemployment. In contrast, job seekers for first employment have got less attentions. In response to this tendency, the purpose of this study was to explore the determinants of job search intensity for first employment among preliminary college graduates. The job search intensity included the frequency and scope of engagement in job search behaviors such as looking at employment advertisements or calling potential employers. The empirical model employed job search motive factor such as employment commitment, economic hardship and job search clarity and job search competency factor such as job search efficacy and social asset. The term, employment commitment is a attitudinal factor that refers to the importance or centrality on individual places on employed work. The motive to work as a means of reducing economic hardship is typically inferred from current household income and associated financial problems. The job search clarity is defined as the extent to which unemployed job seekers have clear job-search objectives and a clear idea of the type of career, work, job desired. The social assets is the extent to which job seekers have human resource to provide advices, counselling, and information for job. The term, Job search efficacy refers to as individuals’ confidence in his or her ability to successfully perform a variety of job search activities. The data were collected between September, 25 and October, 16 in 2012. Total of 274 expected graduates from four universities located in non-central regions, Korea, were included for the empirical analysis. The convergent validity and the discriminant validity were confirmed through Confirmatory Factor Analysis and A.V.E., and the reliability of the six latent factors were tested by Cronbach’s α. The Hausman Endogeneity Test for job search clarity and job search efficacy were run. No endogeneity problem was found for job search clarity. Due to the endogeneity problem of job search efficacy, however, 2SLS (2 stage least squares) was employed using LIMDEP 8.0 statistical program. In the 2nd step, the expected value of job search efficacy was used instead of the actual value of job search efficacy. The statistical results found that follows as: First, unexpectedly, it seems likely that social asset had the role of diminishing the needs for job search intensity, implying higher job search intensity could mitigate the disadvantages from insufficient social assets. Unlike job seekers for reemployment, the sufficient human resources could compensate the job search activities such as looking at employment web sites or calling potential employers. Rather, expected graduates with insufficient social assets showed extensive job search behaviors. Second, the results indicated that higher job search efficacy and higher job search clarity significantly increased the levels of job search intensity among expected graduates. The lack of understanding of job search objectives and general difficulty making decisions on jobs and duties could be obstacle to job search activities. Also, individuals’ confidence in one’s ability to successfully perform a variety of job search activities would increase the frequency and scope of engagement in job search behaviors. Individuals’ economic hardship and employment commitment were not influential to job search intensity. Even with no significant effects of employment commitment, this factor could have the role of promoting job search efficacy. Overall, it would be important for expectant graduates to understand jobs and duties they pursue and to have competency for job search to promote job search intensity. Future study should conduct research on job search motivations and activities that extend the implications about younger workers’ employment. The government and university should carry out employment support and career guidance counselling policies accompanied by promotion policy for college student.

본 연구는 1998년부터 2009년 사이의 보통주와 신형우선주를 대상으로 그 둘 사이의 가격 차이에 관한 연구이다. 최근 신형우선주에 대한 관심이 증가하는 상황 속에서 신형우선주의 가격에 영향을 미치는 요인들을 살펴보고자 연구를 진행하게 되었다. 보통주와 신형우선주의 가격 차이는 유동성변수, 의결권변수, 배당변수, 재무건전성 변수를 통해 분석하였다. 기존의 연구가 보통주와 구형우선주를 중심으로 이루어졌다면 본 연구는 보통주와 신형우선주에 대해서 연구하였다. 또 기존의 연구가 연평균을 기준으로 이루어 졌다면 본 연구는 월 평균 데이터의 추이도 살펴보았다. 연구결과, 각 월별로 신형우선주의 가격비율 추세가 어느 정도 일정했음을 볼 수 있었는데, 이는 배당에 대한 투자자들의 기대심리하락 요인에 기인한 것으로 해석된다. 또한, 연평균 가격비율을 통한 회귀분석 결과, 유동성 프리미엄 차이의 영향력이 가장 컸던 것으로 나타났던 기존의 연구와는 달리 본 연구는 의결권의 가치가 가격 차이에 가장 큰 영향력을 끼치는 것으로 분석 되었는데, 이는 구형우선주와 달리 전환권의 가치가 더해진 신형우선주의 특징으로 인한 것으로 파악된다. 결국 전환권의 가치를 지니고 있는 신형우선주와 보통주와의 가격 차이는 기존 연구의 보통주와 우선주의 가격 차이를 유동성 크기의 차이로 설명했던 것과 달리 본 연구에서는 의결권의 가치가 보통주와 신형우선주의 가격 차이에 가장 큰 영향력을 끼친 것으로 분석되었다.

Feature of this study is the subject of previous research studies on common and preferred stock that was the difference in price as opposed to the 95 years since the Commercial Code amendments issued new preferred stock and common stock of the price difference is that in the study. In addition, the average annual rate of price as well as the monthly percentage change in price is that you were. The biggest feature of the new preferred stock convertible into common stock after a certain period of time or a fixed dividend pay the lowest possible and is that Thus, from the perspective of companies has a new preferred stock and the nature of the bond can be seen. This paper studies the price differentials between common stocks and issuing preferred stocks for 10 years from 1998~2009. It aims at analyzing the elements that affect on the price of issuing preferred stocks. Some variables such as liquidity, voting right, dividend, financial soundness were used to analyzed to show the price differentials between common stocks and issuing preferred stocks. As a result, the trend of price in issuing preferred stocks every month was uniformed to a certain degree in anticipation of decreased dividend from investors. After the regression analysis was done, valuation of voting right affected on the price differentials much more than the premium of liquidity which was the most effective variable in prior studies did. This result can be explained by characteristics of issuing preferred stocks rather than those of preferred stocks. The limitation of this study is that the liquidity and voting rights, variables, dividend variables, and each variable, financial soundness analysis of the impact on the price ratio, but did not understand the relationship of all variables and price ratio. In addition, there was a limit to the less significant when the dividend divided by the dividend variables, There is a need to be validated more about. On the other hand, this study has explained the impact of the value of the voting rights, and you looked at the trend of the monthly price ratio. Also recently attracted attention as a good investment in new preferred stock that was related to the target point of the study. In the study area on the basis of the new preferred stock and common stock in the future will be able to provide. The limitations of this study, the variable liquidity and voting rights, dividend variables, and each variable financial soundness of the analysis of the impact on the price ratio, but the relationship of all the variables and price ratio is that it could not pinpoint. The dividend and dividend variables when divided by the variable, its significance was limited to two falls. More about this, there is a need to validate. On the other hand, this study describes the effects of the voting rights were worth a point, and looked at the monthly price trend of the ratio is the feature has. Also attracting attention recently as a good investment for new preferred shares that the target of this study is characterized by viscosity. Forward in the study of new preferred stock and common stock in the area and will be able to provide a foundation.

최근 스마트 폰의 확대와 보급은 모바일을 이용해 펼쳐질 새로운 마케팅 활동에 기회를 제공하고 있으며 이에 따른 소비자들의 구매행동에도 영향을 미치고 있다. 특히 스마트폰시장에서 어플리케이션 시장은 매출 및 브랜드 가치로 표현되어 기업에 수익을 가져다 줄 뿐 아니라 홍보효과를 가져와 마케팅적 연구에 중요한 가치를 가진다. 본 연구의 목적은 스마트폰 앱의 유용성, 용이성, 맛집 태도와의 영향관계를 알아보고 또한 사용후기가 주관적 규범과의 영향관계를 TAM-TRA 모형을 적용하여 이들의 구조적 영향관계를 조사하고자 한다. 본 연구를 위해 설문조사는 2013년 2월 1일부터 2013년 2월 17일에 걸쳐 부산 맛집을 방문한 고객을 대상으로 스마트폰 어플리케이션 이용여부를 질문 한 뒤에 응답자들을 대상으로 설문을 실시하였다. 총 403부 설문을 배포하여 불성실하게 응답을 한 설문지를 제외한 392부가 최종 분석에 이용 되었다. 본 연구 결과는 다음과 같다. 첫째, 지각된 유용성과 용이성이 맛집 태도에 정(+)의 영향을 주는 것으로 밝혀졌다 둘째, 지각된 용이성이 지각된 유용성에 유의미한 영향을 주는 것으로 나타났다. 셋째, 태도와 주관적 규범이 맛집 방문의도에 유의미한 영향을 주는 것으로 나타났다. 본 연구에서 제시된 6개의 가설 중 가설 4를 제외하고 모두 채택된 것으로 나타났다. 마지막으로 최우수모델을 검증을 위한 최적모형검증 결과 사용후기와 맛집 재방문의도 간의 영향 경로가 포함된 모델이 최우수모델임이 최종 확인 되었다. 스마트폰 어플 개발자와 맛집 운영자 및 실무자들을 위한 이론적⋅실무적 시사점이 제시되었고 마지막으로 한계점이 논의되었다.

In particular, smartphone applications are the primary channel of communication to the customer, which enables the support of the whole customer process. The customer can access the best fitting offers for the individual customer process steps through the smartphone application. Although the issue of smartphone application has emerged as one of the most important aspects, relatively limited research exists regarding smartphone application within service sector brands, especially restaurant brands. The emergence and advance of a smartphone provide a new opportunity for marketing activities, and influence consumer purchase behaviors. In particular, studying about application market of smartphone business is useful because it promote company brand and obtain sales of cooperate as long as smartphone application satisfies users’ needs. a smartphone has increased revenues in a stagnated mobile phone market. The purpose of this study is first, to investigate the influence relationship between perceived usefulness, perceived ease of use, and the attitude of good food restaurant; Second, to verify the relationship between consumer review and subjective norm as applying TAM-TRA model. Prior to the main study, the pretest was undertaken against 30 respondents who both had an actual visit to the good food restaurant and used its smartphone application. It allows to identify validity and reliability of measures adopted by this study. The survey was undertaken from 1st of Feb to 17th of April, 2011 against people who ever visited a good food restaurant which is located in Busan. At the same time people who experienced samrtphone application was involved. Excluding missing data, 392 usable date were used for analysis. This study used SPSS 18.0 and AMOS 20.0 for descriptive analysis, confirmatory factor analysis, structural equation modelling analysis and best model search analysis. Results form this study are as follows: First, it was revealed that perceived usefulness and ease of use had an positive influence on attitude toward a good food restaurant; Second, it was found that perceived ease of use significantly positively influenced perceived usefulness of the good food app; third, it was found that attitude and subjective norm positively affected intention to the good food restaurant. As a result, five out of six hypotheses were supported in this study. Finally, after competing the suggested research model with seven alternative models, the alternative model 1 was found the best model including the path from a consumer’s online review to offline revisit intention to the restaurant. The theoretical and practical implications for restaurant managers and developers of smartphone application are discussed. The limitations of this study are as follows: first, it is expected that future researchers re-examine the TAM-TRA mixed model, which is used to verify whether application users accept the technology by considering smpartphone application, online and offline circumstances at the same time. Furthermore, it is suggested that the TAM-TRA mixed model can be extended to the renewed one; second, it is recommended that the future study testifies whether the consumer review factor is an antecedent or consequence toward the revisit intention to the good food restaurant in the TAM-TRA mixed model; third, the futrure study needs to be re-examined whether the role of Word-of-mouth through the smartphone-based SNS as well as offline WOM can be the antecedent toward subjective norms. This study contributes to extending the theory of reasoned behavior study within the context of good food restaurant.

출산율은 줄어들고 노인들의 수명은 길어지는 사회에서 고령화는 당연한 결과라고 할 수 있을 것이다. 우리나라는 이미 고령화 사회에 접어들었으며, 고령화의 진행속도가 누구도 예측할 수 없을 정도로 급속하게 진행되고 있으며, 베이비부머 세대가 은퇴의 귀로에서 실버계층에 진입할 문턱에 다가와 있다. 본 연구에서는 이들을 예비실버층으로 규명하였다. 본 연구에서는 11개 문항의 여행동기들에 대한 주성분 요인분석을 통하여 신체적 여행동기 요인, 사회적 여행동기 요인, 지적 여행동기 요인 등 3개의 여행동기 요인들을 추출하였으며, 20개 문항의 여행상품 선택속성들에 대한 주성분 요인분석을 통하여 6개의 여행상품 선택속성 요인들이 추출 하였는데, 이는 여행상품, 여행지, 여행사, 안내원, 교통수단, 숙식시설로 명명하였다. 본 연구에서 요인적 재치를 이용하여 여행상품 선택속성 요인들에 여행동기 요인들을 회귀분석 하였다. 모든 세대들을 대상으로 한 분석결과 에서는 교통수단을 제외한 모든 여행동기 요인들이 여행상품 선택속성 요인들에 유의한 영향을 미치는 것으로 나타났다. 또한 세대별로는 예비실버층(51～55세)에서는 여행동기 요인들이 모두 여행상품 선택속성에 가장 강력한 영향을 미치는 것으로 나타났으나 청년층(50세 이하)에서는 여행상품, 여행지, 안내원에서만 유의하게 영향을 미쳤고. 노년층(56세 이상)에서는 여행상품과 여행지에만 유의하게 영향을 미치는 것으로 나타났다. 여행동기 요인들은 세대별로 각각 다르게 영향을 미치고 있는 것으로 나타났다. 따라서 여행사는 여행동기 요인들에 대한 집중적인 관심을 가져야 하며, 특히 예비실버층을 주 고객으로 한 전략을 수립할 것을 시사하였다.

Korea is now seeing a rise in silver consumers, with the increase of life expectancy and the baby-boomers generation who started to retire in 2010 year. The generation prefer to travel for their leisure activities after retirement, indicating a potential increase in the demand for traveling. The travel industry interest in the baby-boomer generation. This study classified Korean generation into young class (less 50 age), middle class (51～55 age)[presilver class] and aged class (more 56 age). This study extracted physical travel motivation, social travel motivation and intellectual travel motivation from factor analysis in traveling motivations. Also this study extracted travel commodity, travel place, travel company, guider, transport means, board and lording facilities form factor analysis in travel product selection attributes. This study did regression analysis of travel motivation factors on travel product selection attribute factors through factor loading data in all generation and by generation. The analysis results of the research are as follows. First, travel motivations have significant effects on travel product selection attributes excepting transport means in all generation. Second, travel motivations have significant effects on travel commodity, guider and travel place in young class. Third, travel motivations have significant effects on all travel product selection attributes in middle class (presilver class). Fourth, travel motivations have only significant effects on travel commodity and travel place in aged class. This study configurated that middle class(preserver class) as baby-boomer generation is important objects in travel industry. And travel commodity and travel place is effective travel product selection attributes. In the conclusion We should devide silver consumer market. Also, It is need to surely silver consumers behavior is different with non silver consumer behavior. Until now, studies of the decision-making silver Consumers weak commitment to the children, and argues that the behavior is very passive. However, consumers are very active and modern silver logical decision was floopy. This study showed good characteristics of these consumers given silver consumers in future decision-making and to target marketing strategy is expected to give a big help. Therefore, future researchers should recognize the new silver consumers’ characteristics, thereby emerging as a big market, a new industry of silver to satisfy consumers will adopt it as power. But travel by segmenting the consumer satisfaction of each layer, even if the development of products that can improve the characteristics of the non-silver layer at the same level as the characteristics of the silver layer by handling is not a. Obviously non-silver layer and the silver layer with distinctly different characteristics, but the characteristics differ from the characteristics of active social meanings in every way, not to determine the characteristics of the market as an opportunity not see is that beomhaeseo mistakes. Consumer awareness of these silver from the trip as well as future product development is still hoping to be part of a continuous research is also to be noted.

본 연구는 우리나라의 공익연계마케팅 연구에 대한 학문적 경향을 파악하고 향후 연구 활성화와 아이디어를 제시하고자 공익연계마케팅과 관련된 연구논문이 우리나라에서 최초로 발행된 2000년부터 2012년 까지 유명학술지에 게재된 논문 23편을 선정한 후, 그 내용을 체계적으로 연구 분석하였다. 내용을 분석한 결과 2011년부터 학술지에 게재된 연구논문은 양적으로 증가하였고, 짧은 역사에도 불구하고 다양한 학회지에 게재 되어 많은 학자들과 전문가들에게 공익연계마케팅에 대한 지식과 정보도 제공이 되고 있음을 알 수 있었다. 그러나 학술지에 게재된 공익연계마케팅 연구논문들은 아직도 기업의 사회적 책임에 관한 논문과는 비교할 수 없을 정도로 연구의 축적성, 다양성, 한 학자가 꾸준히 연구하는 지속가능성 등이 적어서 양적․질적으로도 많은 요소가 부족하였다. 특히 논문내용도 ‘공익연계마케팅 활동효과’에 대한 연구가 많았으며, 연구 저자도 ‘경영학전공자’가 대부분을 차지하고 있었다. 또한 연구방법론도 ‘실험에 의한 연구방법론’이 절대적으로 비중이 높았다. 표본도 대학생의 비중이 너무 높아서 일반 성인이나 업계종사자를 대상으로 연구를 실시했으면 하는 미련도 남는다. 본 연구는 우리나라 학술지에 게재 된지 13년의 짧은 역사를 가진 공익연계마케팅의 논문들을 우리나라 최초로 체계적으로 분석을 실시함으로써 그 동안의 흐름과 연구동향을 파악하고, 미래에 공익연계 마케팅의 발전과 나아갈 방향에 대한 아이디어를 제시하는데 본 연구의 의의가 있다고 하겠다.

The consumer’s expectation of the corporate-social responsibility has been continuously getting higher as the consumer has been matured. So, the company which does make a success needs to reach goals not only to maximize profits but also to make justices of the social and cultural boundaries. Many companies obtain benefits such as increasing sales profits and fulfilling social responsibility activities from the cause-related marketing as a strategic marketing activity. With this social stream, many studies of the cause-related marketing are underway. This study selected and systematically analyzed 23 studies which were published on the well-known journals from the 2000s, when the cause-related marketing studies were published first time to the 2012, in order to figure out academic trends about the cause-related marketing studies, to contribute to invigorate future studies and to suggest ideas on them. As the result, since the 2011, number of published articles have been creased in spite of its short history. And there are various journals which offer information and knowledge about the cause-related marketing to many scholars and specialists. However, these studies, compared to those about the corporate-social responsibilities, lack in accumulation and diversity of studies, and there is no one scholar who dedicates on continual studies about the theme. Therefore, the studies about this area lack in many elements in both qualitatively and quantitatively. Usually, the studies concentrated on ‘the effects of cause-related marketing’ are popular, and the authors’ majors are the business administration field. And the research methods strongly focus on ‘the research method through experiment’. In marketing research paper on cause-related marketing, more than 82% of the papers have concentrated the effects of cause-related marketing activities, intensively. Thus, a variety of thesis topics of cause-related marketing should provide useful ideas to improve the quality. Although marketing should seek the company’s pursuit of profit as the ultimate goal through consumers, from the perspective of internal marketing, we should observe changes in the attitudes of stake-holders, and that it is necessary to understand the effects and implications. For samples, the concentration on college and university students is too high and there are some regrets about missing studies focusing on general adults or people who work in the field. According to a variety of cause-related marketing activities in practice, future research should investigate what cause-related marketing activities consumers want, and pay attention to the company’s suitability factors such as authenticity. In addition, many researchers in the study of cause-related markeing are paying attention to the company(brand)-cause fit. But in practice does not seem to care of fit. In future, researchers have to focus on what is comtemporary consumer`s needs to keep pace with cause-related marketing activites in business, and need to process the study for beyond the fit factor like the company’s sincerity. The study has significances to figure out trends of cause-related marketing studies with 13 years short history in Korea, to contribute future development of cause-related marketing and to suggest its direction by analyzing systematically previous studies published in Korean journals first time.

조직 성패의 척도가 인적자원에 의해 좌우되는 서비스 업종의 경우 직무스트레스는 서비스를 제공하는 기업이 해결해야 할 난제이다. 이러한 상황에서 여러 학자들은 효능감이 개개인의 목표 수준과 스트레스 하에서의 행동의 선택 등과 같은 성과변수 등에 직접적인 영향을 미친다고 하였다. 효능감 개념은 집단에도 확장, 적용될 수 있다. 즉 집단효능감은 집단구성원들이 자신이 속한 집단이 성공적 과업수행을 할 수 있는 능력을 보유하고 있다는 믿음을 의미한다. 따라서 본 연구에서는 고객과 조직으로부터 직무스트레스로 많은 어려움을 겪고 있는 자동자 정비 직원들을 대상으로 자아효능감과 직무스트레스와의 관계에서 집단효능감의 매개효과를 분석하였다. 이에 연구결과는 다음과 같다. 첫째, 자아효능감은 직무스트레스에 통계적으로 유의미한 영향을 미치고 있음을 알 수 있었다. 따라서 조직 내 구성원들의 직무스트레스를 줄이기 위해서는 구성원의 자아효능감을 높일 필요가 있다. 자아효능감을 증진시킬 수 있는 인적자원개발 측면의 노력이 요구되며, 자아효능감을 구성하는 요소를 찾아 그에 맞는 개발이 요구된다. 둘째, 집단효능감은 직무스트레스에 통계적으로 유의미한 결과로 나타났다. 따라서 조직 내 구성원들의 직무스트레스를 감소시키기 위해서는 집단효능감을 증진할 수 있는 전략이 필요함을 알 수 있다. 셋째, 집단효능감은 자아효능감과 직무스트레스와의 관계에서 완전매개효과를 지니는 것으로 분석되었다. 즉, 자아효능감이 직무스트레스에 유의미한 영향을 미치지만 이는 집단효능감을 통해 영향을 미치는 것이다. 따라서 실제 조직 내 구성원들의 직무스트레스를 줄이기 위해서는 집단효능감의 증진을 통해 자아효능감을 높이는 것이 중요한 것임을 알 수 있다.

The challenges of coping with occupational stress in an optimal way are widely recognized by businesses in the service sector where their success depends on the quality of services provided by human resources in the organizations. According to a number of experts it is the efficacy that exerts a direct effect on performance variables such as level of goals set by individuals, and/or behavioral choice under depression. The notion of efficacy may well be extended and applied to groups of individuals to form collective efficacy, which refers to the belief, shared by the members of a group, that the group retains the capacity to successfully perform various organizational tasks. In this study, we have analyzed the questionnaires of a group of mechanics who are under constant stress originating from both the customers and the organization itself to verify mediating effect of collective efficacy on the relation between self-efficacy and occupational stress. The results include:First, self efficacy has a statistically significant effect on occupational stress. This implies the need to improve self efficacy to reduce the stress felt by the individuals. Accordingly, an organization is required to exert its effort to apply factors which enhance self-efficacy in the aspects of human resources development. Second, collective efficacy shows statistical significance to reduce the occupational stress, which suggests the strategies be implemented to ensure the reduction of occupational stress of members in an organization. Third, collective efficacy is shown to have complete mediating effect on the capacity of self-efficacy concerning the reduction of occupational stress. That is, Self efficacy have a considerable effect on addressing occupational stress, mainly through collective efficacy. It is important to make it point to keep the self-efficacy high through enhancing the collective efficacy to minimize the level of occupational stress. The following will be suggested as of the consequences of this study:First, unlike previous studies, we have presented the mediating effect of collective efficacy, proving the efficiency of existing methods for the improvement of collective efficacy when dealing with occupational stress in an organization. Second, we have demonstrated that collective efficacy has complete mediating effect on the capacity of self-efficacy concerning the reduction of occupational stress It implies that, in an organization level, efforts are needed to improve collective efficacy rather than self-efficacy to handle occupational stress, directing the first priority in deciding effective methods when using limited and scarce resources available. Third, we have reasonably shown that various management systems including mentoring system implemented in the business field and direct supporting system for the service personnel by the leader on site shows significant efficiency, necessitating further strategical approach to the development of optimal management system for each individual site of service. Fourth, Attention needs to be paid to the improvement of social capital closely related to collective efficacy. Social capital, consisting of network, norm, and trust provides strong relation with collectiv efficacy defined as commonly shared beliefs or collective expectation for organizational success. Thus, an organization is required, by means of improving collective efficacy and reinforcing social capital, to increase the level of mutual confidence and maintain organic functionality, developing and sharing the its vision and core values with members. In this study, we have confined the triggering of occupational stress to four factors, the intensity or the extent of which will vary depending on the kind of jobs, work environments, and personal tendencies. In this respect, further studies will cover the defining of and dealing with other potential sources of stress or new variables as their objectives. In addition, we have chosen and used what serves our purpose of the study from various evaluation tools for measuring self-efficacy, collective efficiency and occupational stress. In the following study, more systemic analysis is needed for each variables through more differentiated entries.

본 연구는 커피전문점 품질속성에 관한 소비자지각과 마케팅전략 측면에서 품질속성 향상을 통해 소비자충성도를 제고시킬 수 있는 방안을 모색해 보고자 수행되었다. 국산 브랜드와 외국 브랜드의 난립과 함께 경쟁이 치열해지고 있는 커피전문점시장에서 소비자들에게 차별화된 품질을 제공하는 것이 중요시 되고 있으며 본 연구에서는 이러한 핵심품질요소를 밝혀냄과 동시에 국산 커피전문점과 외국 커피전문점을 비교 하는데 그 목적이 있다. 품질요소가 소비자만족에 미치는 영향력을 이원론적으로 검증한 Kano모델이 지니고 있는 한계점을 극복하기 위해 본 연구에서는 IPA(importance-performance analysis; 중요도-실행도 분석) Matrix를 활용하여 커피전문점의 품질요인별 속성들에 관한 분석을 통해 마케팅전략 실행측면에 실질적인 기여를 하고자 하였다. 문헌연구와 사전조사를 통해 도출된 서비스, 제품, 시설 등 세 가지 커피전문점 품질요인에 따라 15가지 세부품질속성에 대한 중요도를 측정하였으며, 카페베네와 스타벅스 두 커피전문점 브랜드의 만족도와 충성도를 각각 측정하였다. IPA Matrix를 통해 분석한 결과, 직원의 태도, 서비스의 신속도, 매장의 청결 및 위생, 테이블과 의자의 편안함, 테이블공간의 충분성 등은 두 브랜드 모두 중요도와 실행도가 높은 영역인 것으로 나타났으며, 가격 대비 품질, 저렴한 가격 등은 중요도는 높으나 실행도가 낮은 영역인 것으로 나타났다. 실행도(만족도)가 재방문의도 및 추천의도에 미치는 영향을 검증한 결과, 통계적으로 유의한 것으로 나타났다. 본 연구결과는 커피전문점의 품질속성 중 어떠한 요소에 역량을 집중하고 배분할 것인지에 관한 정보를 제공한다는 점에서도 의미를 찾을 수 있다.

This study is conducted to grope the ways to enhance the customer loyalty for coffee stores by improving customer perception upon quality features. Also, this study aims to compare domestic coffee store and foreign coffee store in terms of quality perception. As Korean coffee market grows more branded coffee stores are established including domestic and foreign brands. As there are a heavy competition among these brands, it became fairly important to provide differentiated service quality to the customers. This study tries to identify the key quality attributes for the coffee stores and compare the domestic and the foreign coffee stores with representing brand respectively. Theoretically, the KANO model scrutinizes the effects of quality features on customer satisfaction. However, the KANO model contains a certain limit to fairly and clearly classify each quality attribute. To overcome the limit of Kano model which verifies the impact of quality attributes on customer satisfaction, this research used the IPA (Importance-Performance Analysis) to practically contribute to performing marketing strategy. From the previous studies and the pre-test there are 15 quality features of three major factors are driven. In special the pre-test was conducted with 10 university students who have experienced visiting two coffee stores, namely ‘Caffe Bene’ and ‘Starbucks’, at least twice in the past year, and students are asked about their experiences of satisfaction and dissatisfaction while visiting coffee stores. Satisfied experiences are including coffee taste, variety of coffee menu, same coffee taste among stores, luxurious interior, comfort of table and chair, employee service, milage reserving, hygiene and cleanliness, and comfort to use wireless internet. Meanwhile they perceive dissatisfaction with high price, lack of various menu, slow service, and quality to price. In the main survey, it measured the importance of 15 quality attributes, and also measured satisfaction of 15 quality attributes and loyalty for two coffee store brands, namely ‘Caffe Bene’ and ‘Starbucks.’ For the data collection of 310 participants who have experience visiting two coffee store brands within past 1 year answered through on-line survey. IPA results showed that employee attitude, service speed, cleanliness and hygiene, comfort of table and chair, enough space between tables belong to the Ⅰ quadrant which both high in importance and performance for both brands. On the other hand, quality to price, low price belong to the Ⅳ quadrant where is high in importance but low in performance. Comparing two coffee store brands, coffee quality, same taste among stores, quality to price and low price are located in the Ⅳ quadrant for Caffe Bene, whereas quality to price and low price are located in the Ⅳ quadrant for Starbucks. Employee appearance, variety of coffee menu, variety of other menu, luxurious interior, comfort for wireless internet use belong to the Ⅱ quadrant as milage reserving belong to the Ⅲ quadrant for both brands. Most quality attributes are statistically different between the importance and the performance. However, hygiene and cleanliness, variety of other menu and comfort for wireless internet use are not statistically different between the importance and the performance for Caffe Bene, meanwhile, employee appearance, variety of coffee menu, variety of other menu and comfort for wireless internet use are not statistically different between the importance and the performance for Starbucks. The effects of performance (satisfaction) on re-visit and recommendation intention are statistically significant for both brands. Although this study provides some insight results for coffee stores, there are a number of limits to be developed for the future research. Fist, study results from only two brands, each of domestic and foreign brand cannot be generalized. And more diversified concepts such as consumer personality, value and pursuing benefit must be considered in the future studies. The findings of this study help management understand the quality features to focus on and strengthening their competitiveness in coffee store market.

본 연구는 자유수임이 아닌 외부감사인의 지정여부 및 지정된 감사인의 규모가 기업의 보수주의 회계처리 성향에 미치는 영향을 분석하기위하여 감사인이 지정된 회사의 재무제표와 감사인이 지정되지 않은 회사의 재무제표 간에 보수주의 측정치가 차이가 있는지 여부 등을 실증적으로 분석하였다. 2006년부터 2010년 까지 상장기업(금융업 제외)을 대상으로 감사인 지정 기업/연도와 비지정 기업/연도를 Khan과 Watts 모형에 의한 보수주의 측정치인 C-Score를 사용하여 비교분석한 결과, 지정기업/연도가 비지정 기업/연도에 비해 보수주의 정도가 유의하게 높은 것으로 나타났다. 또한, 감사인이 지정된 기업 중 전기에 감사인이 지정되지 않은 기업이 다음 연도에 감사인이 지정되는 경우 보수주의 정도가 증가하는지 여부를 분석한 결과, 보수주의가 증가하는 방향으로 유의한 결과가 나왔다. 한편, 감사인이 지정된 기업 중 지정된 감사인이 대형회계법인인 경우와 소형회계법인인 경우 간 차이 분석에서는 대형회계법인인 경우가 소형회계법인 경우에 비해 보수주의가 낮은 것으로 유의한 결과가 나왔으나, 추가분석결과 대형회계법인 지정 기업들의 보수주의 수준이 여타회계법인 지정 기업에 비해 감사인 지정 전에도 낮았기 때문에 지정 후 보수주의 수준이 강화되었음에도 여타회계법인 지정기업에 비해서는 여전히 낮았던 것으로 나타났으며, 보수주의 강화정도는 예상대로 대형회계법인이 소형 회계법인에 비해 다소 컸던 것으로 나타났다. 본 연구의 공헌점은 보수주의 회계측면에서 감사인 지정제도가 회계 품질을 개선하는데 효과적인지 여부를 실증한 것이다. 본 연구의 결과는 감독당국의 회계감리업무의 효율성 제고를 위한 참고자료로 활용할 수 있을 것이다.

This study analyzed the effect of auditor designation and size of designated auditor on accounting conservatism. We analyzed the comparative strength of conservatism between the financial statements of auditor-designated firms and those of non-designated firms as well as the comparative strength of conservatism between the financial statements of designated years and those of non-designated years (just before designation) for the same firms. We also analyzed the comparative strength of conservatism between the financial statements of big auditor designated firms and those of non-big auditor designated firms. We primarily used the estimating measure of accounting conservatism developed by Khan and Watts (2009). After the comparative analysis of accounting conservatism between auditor designated years and non-designated years for the listed non-financial Korean firms from 2006 to 2010, we found that the conservatism of designated firm/years was statistically stronger than that of non-designated firm/years. When we compared the conservatism of designated year with that of non-designated year (just before designation) for the same firms, we also found that the conservatism of designated years was statistically stronger than that of non-designated years (just before designation). On the other hand, when we compared the conservatism of big auditor designated years with that of non-big auditor designated years, we found that the conservatism of non-big auditor designated firm/years was statistically stronger than that of big auditor designated firm/years. However, when we compared the conservatism of big auditor designated firms’ non-designated years (just before designation) with that of non-big auditor designated firms’ non-designated years (just before designation), we found that the conservatism of big auditor designated firms’ non-designated years was weaker than that of non-big auditor designated firms non-designated years (just before designation). This result shows the reason that the conservatism of non-big auditor designated firm/years was statistically stronger than that of big auditor designated firm/years after auditor designation. Instead, we found that the conservatism of big auditor designated firms was more strengthened than that of non-big auditor designated firms after auditor designation as we expected. This paper contributed to analyzing the effect of auditor designation in improving accounting quality in the viewpoint of accounting conservatism. We can conclude that the financial statements of the firms showed strengthened conservatism after auditor designation and the financial statements of big auditor designated firms showed more strengthened conservatism than those of non-big auditor designated firms. It means that designated auditors prefer more conservatism than non-designated auditors and big auditors prefer more conservatism than non-big auditors after designation. Thus, this study can provide for policy makers insights into more effective regulation of audit firms through auditor designation policy. The policy makers may have some useful tips in enhancing the effectiveness or the efficiency of auditor designation to improve accounting quality of the listed firms. If we can get more samples for designated firms, those samples can be grouped according to the reasons why their auditors were designated and we can do more useful analysis for each designated firm group.

대부분의 서비스기업들은 내부마케팅을 중요한 경영전략으로 실행하고 있다. 그러나 노인요양시설은 국가의 노인 장기요양보험금에 의해 운영되고 있는 특수성으로 인해 다른 서비스기업과는 달리 내부마케팅의 필요성을 인식하지 못하고 있다. 기존의 연구는 주로 요양보호사 관점이며 마케팅전략에 관한 연구는 드물다. 이에 본 연구는 노인요양시설에 내부마케팅을 도입하여 내부고객인 요양보호사의 조직몰입에 대한 영향요인을 밝혀 경영전략에 이용하고자 하였다. 내부마케팅 요인으로는 보상 공정성, 기대충족, 상사의 지원, 복리후생을 제시하였고 이들이 요양보호사의 직무스트레스와 조직몰입에 미치는 영향을 살펴보았다. 연구결과는 다음과 같다. 첫째, 내부마케팅 요인인 보상 공정성은 직무스트레스와 조직몰입에 유의한 영향을 미치지 않았다. 둘째, 기대충족과 상사의 지원은 직무스트레스에 부의 영향을 미치는 것으로 나타났으며, 복리후생은 조직몰입에 유의한 영향을 미치는 것으로 나타났다. 셋째, 직무스트레스요인인 소진이 기대충족, 상사의 지원과 조직몰입 간에 부분적인 매개 역할을 하는 것으로 나타났다. 따라서 노인요양보호시설의 경우 일반 서비스업종과는 달리 임금보상이나 복리후생 경영전략보다는 온화한 상사의 지원이나 기대충족이 요양보호사의 조직 몰입도를 향상시킬 수 있다는 시사점을 주고 있다.

Most firms and companies focused on providing services are currently implementing internal marketing as one of their central management strategies. Elderly care facilities, however, are different from these other companies which provide services. One of the main reasons for this is that these elderly care facilities are usually operated based on national long-term care insurance. Therefore, those in charge of these facilities, in a large number of cases, have yet to become aware of the importance of internal marketing. For this and various other similar reasons, most existing research has been carried out based on the point of view of care workers, and research done specifically concerning marketing strategies is only rarely found. Hence, the aims of this research are three-fold: firstly, to introduce the concept of internal marketing into elderly care facilities; secondly, to determine several of the most important factors that influence and affect organizational commitment levels of care workers (or, in other words, the internal customers); and finally, to make use of the information gained from this research so as to create updated and improved management strategies for elderly care workers or elderly care facilities to use in the future. Several internal marketing factors were used for the purposes of this study. They included compensation fairness, meeting of working expectations, support for management personnel and better welfare benefits. The extent to which these factors had affected job stress and the organizational commitment level of workers was then observed. Several results then followed from this observation, as follows: firstly, the study showed that compensation fairness, which was one of the internal marketing factors, was determined not to have any great meaningful influence on job stress or on the organizational commitment levels of workers. Secondly, a negative correlation was observed between job stress and successful meeting of workers’ expectations; a similar negative correlation was noted between job stress and adequate support for management personnel. Thirdly, exhaustion, a factor which contributes strongly to job stress, was discovered in this study to be related to the meeting of workers’ expectations, the support of management personnel and the organizational commitment levels of workers. Additionally, conflicts arising within customer relationships were found to be related to both the meeting of workers’ expectations and, as well, to their organizational commitment levels. Therefore, the results of this study imply that unlike other service industries, compensation in terms of wages and welfare benefit programs does not have a significant effect on the organizational commitment levels of care workers. In fact, the results of the research showed that in elderly care facilities, fair compensation or benefit packages for care workers did not result in reduced job stress or increased organizational commitment. Instead, warm and gentle support from management personnel and the meeting of expectations of care workers can increase their organizational commitment level for workers in elderly care facilities. Namely, the thoughtfulness and expectations of considerate superiors was found to result in decreased job stress and the ability to commit to the organization. The academic value and contribution of this study are the determination through statistical analysis that unlike regular for-profit businesses, salary and compensation couldn’t satisfy care workers at elderly care facilities, and it can be said that more than anything, a management strategy suggested to elderly care facility operators should be a policy that allows for feelings of warmth and closeness.

격변하는 환경 속에서 기업이 경쟁력을 유지할 수 있도록 해주는 전략적 자산이 지식이 다. 오늘날 기술의 라이프 사이클이 짧아지고 있어서 조직의 성공은 조직과 개인의 신속한 학습 역량에 달려 있다. 기업이 종업원을 학습시키기에는 자원의 제약과 급속한 기술의 발전으로 인하여 한계가 있으므로 구성원들이 개인 학습도 중요하지만 지식의 자발적 공유가 기업의 성공에 더 중요한 요인이다. 본 연구는 개인의 학습형태 중 자기주도학습에 초점을 맞추어 자기주도학습능력이 지식공유에 미치는 영향과 자기주도학습능력과 지식공유 간의 관계에 목표지향성과 조직특성이 조절 역할을 하는지를 실증적으로 조사하였다. 자기주도학습능력은 배을규와 김대영(2012)이 개발한 측정 도구, 조직지원인식은 조직이 종업원들의 기여와 행복에 얼마만큼 관심을 두고 있는지에 대한 신뢰를 의미하는 Eisenberger 등(1986)의 측정 도구, 행동통제는 Merchant(1982)와 Ouchi (1979)의 측정 도구, 성과목표지향성과 학습목표지향성은 Button 등(1996)이 개발한 측정 도구를 적용하였다. 지식공유 변수는 공유 빈도와 공유 노력의 두 가지로 구성하고 지식공유 빈도는 King과 Marks(2008)가 개발한 설문 항목, 지식공유 노력은 Srivastava 등(2006)이 개발한 설문 항목을 이용하였다. 자기주도학습능력이 지식공유에 직접적으로 (+)의 효과를 미치는지에 대한 가설 1의 검증을 위하여 지식공유노력을 종속변수로 하고 자기주도 학습능력을 독립 변수로 하는 회귀 분석을 수행한 결과 자기주도학습능력이 지식공유노력에 유의한 영향을 미치는 것으로 나타났다. 지식공유노력을 종속변수로 한 위계적 다중회귀분석을 실시한 결과 학습목표지향성은 지식공유노력에 (+)의 영향을 미치지만, 성과목표지향성은 지식공유노력에 (-)의 영향을 미치고 목표지향성의 조절 효과가 있는 것으로 검증이 되었다. 행동통제와 조직지원인식이 자기주도학습능력과 지식공유노력 간의 관계를 조절할 것이라는 가설 3의 검증을 위하여 지식공유노력을 종속변수로 한 위계적 다중회귀분석을 실시하였다. 조직지원인식과 행동통제 모두 지식공유에 (+)의 영향을 미치고 있고 조직지원 인식과 행동통제의 (+) 조절 효과도 있는 것으로 검증이 되었다. 행동통제는 지식공유 노력보다 지식공유 빈도에 미치는 영향이 크고 조직지원인식은 지식공유 빈도보다 지식공유 노력에 미치는 영향이 클 것이라는 가설 4는 채택이 되었다.

A knowledge-based society, as we have today, requires the sharing of knowledge at all levels of society in order to function properly. In companies, knowledge sharing is essential because knowledge sharing is important in order to support the learning success. Environmental turbulence requires management to explore new knowledge and exploit existing knowledge rapidly. Because learning capabilities derive from not only organization, but employees in fast developing market and technology environment, self-directed learning is essential virtue to employees. The purpose of this study identifies the relationships between self-directed learning and knowledge sharing, with the moderating effect of goal orientation and organizational characteristics such as POS(perceived organizational support) and behavioral control. Goal orientation as personal characteristics is classified into learning goal orientation and performance goal orientation. organizational characteristics involve behavioral control and perceived organizational support. Knowledge sharing is measured as both effort and frequency. Our research data were collected through a questionnaire survey of 289 employees in Pohang Steel Complex. Major findings are as follows. First, self-directed learning ability influences positively knowledge sharing effort, while efforts is more than frequency. Second, learning goal orientation influences positively knowledge sharing effort, while performance goal orientation influences negatively knowledge sharing effort. The moderating effect of both goal orientation is statistically supported. Thid, behavioral control and perceived organizational support moderate the relations between self-directed learning ability and knowledge sharing effort while they influences positively knowledge sharing effort. Fourth, behavioral control influences frequency stronger than efforts of knowledge sharing, in contrast to perceived organizational support. These findings are significant to theory-building because the relationship between self-directed learning ability and knowledge sharing, as well as the implications for workplace learning, have been rarely analyzed in previous studies. When recruiting and allocating personnel to jobs requiring knowledge sharing mostly, top management should identify their goal orientation, especially learning goal orientation. Employees of excellent self-directed learning ability are not sufficient to superior organizational performance. They should be supported and motivated by behavioral control and perceived organizational support. The limitation of this study can be summed up as follows; first, insufficient accumulated research results make the measurement model unsophiscated. As self-directed learning ability was developed firstly in education research, it is difficult to apply to firm-specific environment. Second, the variables that are involved in our research model are only part of variables influencing self-directed learning ability and knowledge sharing. Future research is to be directed into involving more factors.

현대사회는 산업혁명 이후 대량생산 기반의 물질소비 확대 단계에서 점차 지식․문화와 같은 무체물의 소비확대 단계로 접어들고 있다. 이러한 과정에서 지식․문화의 창조, 소비, 확대재생산의 과정을 효율적으로 순환시켜줄 수 있는 관리시스템의 필요성이 부각되고 있다. 근대사회 이전, 문화의 창조와 소비는 주로 개별적이고 특수계층 중심으로 이루어지는 측면이 강하여 사회적인 관리의 중요성이 크지 않았다. 그러나 지식․문화의 보편적 서비스가 강화되고 있는 현재의 디지털네트워크 프로슈머(Prosumer) 사회에서는 지식․문화 재화의 창조․소비․확대재생산 과정을 효율적으로 작동시킬 수 있는 지식․문화 재화의 관리시스템은 국민의 후생과 국가경쟁력의 확보 차원에서 매우 중요한 사회인프라이다. 디지털화의 급진전, 정보격차 해소, 네트워크 이용의 보편적 서비스, 프로슈머의 등장 등은 재화의 소비와 생산행태에 많은 영향을 끼치어 지식․문화 재화의 소비와 창조를 비약적으로 증대시키고 있다. 그러나 급속히 진행되는 산업 환경의 변화에 맞지 않는 지식․문화 재화의 관리양태는 권리자와 이용자 간의 빈번한 갈등을 초래하고 있다. 이에 본 연구는 디지털네트워크 프로슈머 시대에 걸맞은 지식․문화 재화의 효율적 관리와 더불어 지식․문화 재화의 이용 극대화와 확대창출을 위한 자본조달 방안의 모색을 통하여 저작물 산업의 창의적 발현토양을 제공하고, 저작권자, 유통업자, 이용자 모두가 상생할 수 있는 투명하고 효율적인 저작물 산업생태 환경 조성방안을 제시해 보고자 한다.

Since the Industrial Revolution, modern society has gradually shifted from the stage of mass production-based material consumption expansion to the stage of expanding consumption of intangibles such as knowledge and culture. The process raises a need for a management system to efficiently circulate the process of creating, consuming, expanding, and reproducing knowledge and culture. Before modern times, the creation and consumption of culture was centered around individual and special classes, and there was no big importance attached to its social management. In today’s digital network prosumer society where the universal service of knowledge and culture is being reinforced, however, a management system of knowledge and cultural goods to efficiently run the process of creating, consuming, expanding, and reproducing knowledge and culture makes a very important social infrastructure to secure the welfare of people and the competitive edge of the nation. The rapid digitalization, resolution of information gaps, universal service of network usage, and appearance of prosumers have exerted huge influences on the consumption and production patterns of goods and are increasing the consumption and creation of knowledge and cultural goods exponentially. However, the management patterns of knowledge and cultural goods unfit for the rapid changes of the industrial environment cause frequent conflicts between the rightful people and users. This study thus set out to offer a foundation for the creative manifestation of the works industry by searching for ways to raise necessary funds for the efficient management of knowledge and cultural goods fit for the digital network prosumer age and the usage maximization and expanded creation of knowledge and cultural goods, as well as to propose plans to create a transparent and efficient ecological environment for the works industry for the mutual survival of copyright holders, distributors, and users. This study, first, an analysis of copyright management system in Korea, through the operating status of rights management system, the current rights management system to diagnose the problem looks. In particular, brokerage and trust services are classified as current system and use the protection of the rights of the copyright owner does not plan activation, staying in simple management level look at the reality and limitations. Next, income securities based on rights management and securitization work plan to present, foreign countries, and the copyright securitization investigate cases, work rights management and securitization model is proposed. Copyright securitization income securities Center (copyright Exchange Office) required to install and copyright securitization model that provides a comprehensive trading environment looks to present. A means of promoting human welfare aspects of the material and non-material aspects can be achieved. Based on the more modern material-enhanced human consumption step beyond the material and mental knowledge, cultural consumption is to maximize the utility. Thus, a variety of knowledge, the creation of cultural resources that can be consumed and there is a need to establish an efficient infrastructure. In this respect, the significance of this study can be found.

기업 내에서 프로젝트가 갖는 전략적, 사업적 중요성이 증대하고 있으며, 프로젝트 전반을 이끄는 프로젝트 관리자는 과업 성패의 핵심적인 역할을 담당한다. 그런데, 프로젝트 관리자의 리더십 스타일과 역량은 일선의 리더와 매우 다르다. 이는 프로젝트 관리자와 일선 리더는 그들의 임무, 역랑 및 책임 측면에서 근본적으로 매우 다르기 때문이다. 본 연구는 두 가지 목적으로 진행됐다. 하나는 프로젝트 리더십 역량을 측정할 수 있는 타당한 진단 도구를 개발하는 것이며, 다른 하나는 만들어진 진단 도구를 이용하여 프로젝트 관리자의 리더십 역량이 성과에 미치는 영향을 규명하는 것이다. 먼저, 프로젝트 리더십 역량 진단 도구 개발을 위해 국내 대형 IT 서비스 업체에 종사하는 프로젝트 관리자들을 대상으로 설문을 실시했다. 이를 통해 8개 요소의 34개 진단 문항으로 구성된 도구가 개발됐다. 이 도구에 대해서 신뢰도, 변별 타당도를 검증한 결과 기존의 일반 리더십 진단 도구와 차별성이 있는 도구임이 검증됐다. 다음으로, 개발된 진단 도구를 이용하여 프로젝트 리더십 역량 수준이 성과에 미치는 영향을 고찰했다. 회귀분석 결과, 프로젝트 리더십 역량 보유 수준은 프로젝트 성과에 유의미하게 영향을 미쳤다. 이러한 일련의 분석 결과는 본 연구에서 개발된 진단 도구가 프로젝트 관리자의 리더십 역량을 측정하는 타당하고 유용성 있는 도구임을 지지하는 것이라고 판단됐다.

A project is being importantly applied to many companies in order to achieve their business objectives effectively such as developing new product, improving production process, and creating new organizational culture in line with the rapidly changing management environment, as well as an enterprises whose business is substantially operated with project-based teams. Significance and weight that a project possesses in enterprise got bigger. And the project management became key activities. However, what a project maintains high performance is a challenging task owing to the internal characteristics of project itself and to the challengeable external environments. Therefore many projects did not meet the goals and objectives. A reason that projects fail to obtain the expected achievement is especially attributed to human factors. In other words, many projects were unsuccessful when team members ignored principle of management. A project manager, who is placed in the environment of performing a complex and technology-intensive task is asked to have social capabilities as well as merely having technical ones. A project manager needs to be thoroughly equipped with capabilities for well dealing with diverse and sometimes conflicting demands. The effective leadership displayed by these people is very important in being successful in project. This is because a project manager’s leadership has influence upon giving motive to team members and upon making devotional effort and action. Is a project manager’s leadership same as leadership of guiding the first-line functional organization, if so? The leadership of being exerted by a project manager can be considered to essentially belong to big category of general leadership. The leadership competence for project managers is quite different from that for line mangers. This is due to the fact that project managers and line managers are originally very different from each other in their missions, roles, and responsibilities. A functional unit team is characterized by being in charge of the programmed task, by performing with establishing a unit goal, and by being operated continuously in the long term. On the other hand, a project team performs task of centering on achieving a relatively new and non-programmed goal or solving problem compared to the functional unit team. This study has two main purposes. The one is to develop the diagnostic tool of leadership competence for project managers. The other one aims to examine the effects of leadership competence of project managers on performance outcomes of the projects they have carried out. To develop the diagnostic tool of the competence level of project leadership, project managers who have worked for the information technology industry in Korea were interviewed and surveyed. As a result, a diagnostic tool composed of 8 competencies and 34 behavioral indexes was developed. The convergent and discriminant validity of the diagnostic tool was evaluated as compared with the other diagnostic tool used to measure the general leadership competence. In addition, the predictive validity of the diagnostic tool was evaluated by relating the measures of project leadership competence to the performance measures of project leaders. The results supported that our diagnostic tool of leadership competence is a valid tool especially for evaluating the competence level of project leaders. The results of this study have the following significances and implications. First, The competence, which were suggested in this study, are the key leadership elements that a project leader needs to express with action by having the focus in light of performing project. Second, it suggested a valid diagnostic tool for diagnosing project leadership competence. The results of this study are the first attempt of proposing competence elements and diagnostic indexes on leadership that a project manager expresses with action. Third, the diagnostic tool can be used to develop leadership competence for project leaders in a long-term bases by training members of HRD division in a company. They can evaluate current competence of project leaders and then devise a proper plan for promoting persons effectively.