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기업경영연구 [Korean Corporation Management Review]

간행물 정보
  • 자료유형
    학술지
  • 발행기관
    한국기업경영학회 [Korean Corporation Management Association]
  • pISSN
    1229-957X
  • 간기
    격월간
  • 수록기간
    1994 ~ 2025
  • 등재여부
    KCI 등재
  • 주제분류
    사회과학 > 경영학
  • 십진분류
    KDC 325 DDC 658
제21권 제6호 (13건)
No
1

파트너 강제교체제도와 감사품질 향상에 대한 실증분석

이상호, 이용규, 박경호

한국기업경영학회 기업경영연구 제21권 제6호 2014.12 pp.1-24

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6,100원

‘주식회사의 외부감사에 관한 법률’에서는 회계법인에 소속되어 있는 파트너와 피감사기업의 유착으로 독립성이 훼손되는 것을 방지하기 위해 동일이사의 연속감사업무를 제한하는 규정을 두고 있다. 그러나 피감사기업의 사정과 위험을 잘 이해하고 있는 파트너가 3년마다 교체됨으로써 전문성 결여에 따른 감사실패 가능성도 지적되고 있다. 또한 Big4 회계법인에 비해서 회사의 규모가 작고 시장점유율이 낮은 중소형 회계법인의 경우에는 파트너의 교체에 따른 부담과 위험이 상대적으로 클 수밖에 없어서 제도의 불공평성 문제가 꾸준히 제기되고 있는 실정이다. 따라서 본 연구에서는 감사인의 독립성 강화를 위한 강제교체제도가 정말로 실효성 있는 제도인지를 실증적으로 분석하였으며, 주된 분석의 결과는 다음과 같다. 첫째, 파트너가 강제교체된 기업의 경우, 파트너 교체 후에 감사품질이 향상되는 것으로 나타났다. 그러나 강제교체표본을 동일회계법인 내에서 파트너가 교체된 경우와 회계법인의 변경으로 파트너가 교체된 경우로 구분하여 분석을 실시한 결과, 동일회계법인 내에서 파트너가 교체된 경우에는 교체 전과 후의 감사품질에 차이가 없었으나, 회계법인의 변경으로 파트너가 교체된 경우에는 교체 후의 감사품질이 향상되는 것으로 나타났다. 이러한 결과를 토대로 파트너 강제교체로 인한 감사품질의 향상은 동일회계법인 내의 파트너 교체보다는 회계법인 변경으로 인한 파트너 교체가 전체적인 결과에 크게 영향을 미치고 있음을 확인할 수 있었다. 둘째, 파트너를 강제교체한 기업의 경우, 파트너 교체 전과 후의 감사품질이 Big4 회계법인과 Non-Big4 회계법인 사이에 차이가 있는지를 분석한 결과에서도 두 그룹 사이의 감사품질에 차이가 없는 것으로 나타났다. 또한 강제교체표본을 동일회계법인 내에서 파트너가 교체된 경우와 회계법인의 변경으로 파트너가 교체된 경우로 구분한 경우에도 두 그룹 모두에서 Big4 회계법인과 Non-Big4 회계법인 사이에 파트너 교체에 따른 감사품질에는 차이가 존재하지 않았다.

Under the Act on External Audit of Stock Companies, there is a rule about mandatory rotation of audit partner. The rule prohibits audit partners who have performed audit services for consecutive three years from providing additional audit work for next three years in order to prevent the violation of independence caused by the collusion between audit partners and audit clients. However, the adoption of this rule raises some questions. First, mandatory audit partner rotation has the possibility of audit failure due to the auditors’ lack of understanding about auditees’ operation. In addition, the rule raises question as to the inequities between Big 4 and Non-Big 4 auditors. Non-Big 4 can be exposed to more risk factors caused by audit partner rotation because they are smaller and have lower market shares than Big4 audit firms which allied with the foreign audit firms. Therefore, this study investigates whether the mandatory rotation of audit partner really improves audit quality through higher auditor independence. The results of this study are as follows. First, when audit partners are mandatorily rotated, the audit quality is improved than before. However, when we compare the results after dividing the sample of audit partner rotated firms into two groups: audit partner rotation in the same audit firms and audit partner rotation caused by audit firms change, we cannot find any difference in audit quality between after and before mandatory audit partner rotation in the sample of audit partner rotation in the same audit firms. On the other hand, in the case of audit partner rotation caused by audit firms change, audit quality after audit partner change is higher than audit quality before audit partner change. The results show that the improvement of audit quality by mandatory audit partner rotation is largely attributed to the effect of audit firms change. Second, this study also examines whether the before and after audit quality of auditor partner rotated firms are significantly different according to Big 4 audit firms or non-Big 4 audit firms. The results show that audit quality between after audit quality and before audit quality are not significantly different according to Big 4 audit firms or non-Big4 audit firms. In addition, when we test the difference in audit quality by dividing the sample into the audit partner rotation in the same audit firms and audit partner rotation caused by audit firms changes, there are not significant difference in audit quality between Big 4 audit firms and non-Big 4 audit firms. This is the first study to empirically test the effect of mandatory rotation of audit partners in the same audit firms. The prior studies about the effect of mandatory auditor change do not investigate the audit partner rotation in the same audit firm. As the name of the audit engagement partner, unlike the name of audit firm, is not publicly disclosed on audit reports in Korea, it is difficult to empirically analyze the effectiveness of mandatory audit partner rotation rules. The data used in this study covers 5,897 firm-years from 2005 to 2011 by combining Korean Security Exchange(KSE) market firms and the KOSDAQ market firms, the results from the analysis also have major political implications for those countries that have implemented mandatory audit partner rotation.

2

대기업과 중소기업의 협력을 위한 성공요인

김진민, 박광태

한국기업경영학회 기업경영연구 제21권 제6호 2014.12 pp.25-38

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4,600원

공급사슬의 네트워크가 점차 확대됨에 따라 기업이 관리해야할 차원이 늘어나면서 하나의 기업이 모든 기능을 수행할 수는 없게 되었다. 이에 현실적으로 기업들은 아웃소싱, 또는 더 나아가 파트너십을 구축한 협력업체와 함께 공급사슬을 구성해야 한다. 본 연구에서는 대기업과 중소기업의 협력관계에 대한 기존사례를 제조업과 서비스업으로 나누어 살펴본 후, 대기업과 중소기업의 협력을 증진할 수 있는 핵심성공요인을 도출하고자 한다. 본 연구에서는 제조업의 삼성전자와 현대자동차, 서비스업의 하나로마트와 SK플래닛의 사례를 분석하여 다섯 가지 공통적인 협력의 성공요인을 도출하였다. 본 연구에서 도출한 다섯 가지 성공요인은 정보의 공유, 기술의 공유, 성과의 공유, 투자의 공유, 그리고 전략의 공유이다. 첫째, 정보의 공유는 모든 기업사례에서 실제로 수행하고 있는 가장 기본적인 내용이다. 사례기업들은 정보의 공유를 통해 관리의 효율성을 증진시키고 중소기업에게 새로운 시장의 기회를 제공하고 있다. 둘째, 기술의 공유에서는 협력기업과 신기술을 함께 개발하고, 신기술개발을 지원함으로써 생산성 향상과 함께 창의적인 신제품을 출시하고 있다. 셋째, 성과의 공유는 사례의 기업들이 모두 대금결제를 앞당겨 중소기업의 자금난을 해소하도록 노력하며, 1차 협력사뿐만 아니라 2,3차 협력사까지 확대하는 노력을 기울이고 있다. 넷째, 투자의 공유의 경우, 뛰어난 기술력을 보유하고 있지만, 초기 투자비용이 부족한 중소기업을 위해 운영자금의 저금리 대출이나 공동투자를 통한 시장 진출 등을 통해 상생할 수 있는 방법을 모색하고 있다. 마지막으로, 전략의 공유는 쌍방향의 원활한 의사소통과 대기업의 전략에 대한 이해 등을 통하여 중소기업들이 대기업과 함께 발전할 수 있는 효율적인 네트워크를 구성할 수 있다. 대기업과 중소기업이 협력의 성과를 향상시키기 위해서는 협력을 위한 성공요인들을 공유하고, 공동의 목표를 함께 지향해야 한다.

Companies need to play various roles as the network of supply chain gradually expands. Companies are required to form a supply chain with outsourcing or partnerships since a company can not perform all functions by itself. There are three types of partnership which are partnership between large firm and large firm, partnership between SME and SME, and partnership between large firm and SMEs. Partnership between large firm and SMEs is getting more important since the power between large firm and SMEs is not well balanced and thus large firm usually has more power than SMEs. This being the case, SMEs become subordinate to large firm and thus this supply chain becomes inefficient and decreases total profit of this supply chain. Each player of the supply chain should cooperatively pursue total profits of supply chain. If a player only pursues its own profit, total profits of the supply chain are actually shrinking. Playing as a team in a supply chain is the most important success factor for the profitable supply chain and thus each player should sacrifice itself for the sake of increasing overall profits of the supply chain. The purpose of this paper is to provide success factors for partnership between large firm and SMEs. We suggest that large firm and SMEs should closely cooperate in terms of five success factors derived in a supply chain consisting of large firm and SMEs. We examined four different cases which are Samsung Electronics Company and Huyndai Motor Company in manufacturing sector, and Hanaro Mart and SK Planet in service sector. We showed five success factors for successful partnership which are information sharing, technology sharing, performance sharing, investment sharing and strategy sharing. The first success factor, information sharing, is implemented in all companies. Information sharing is the fundamental factor for the successful cooperation between large firm and SMEs. As large firm tries to share its R&D and technology information with SMEs, the technical level of the entire supply chain is significantly improved. The efficiency of a supply chain is also improved as large firm shares real-time inventory information with SMEs. The second success factor is technology sharing. Large firm and SMEs in manufacturing industry can jointly develop the new technology and large firm can support SMEs in terms of finance or technology. The productivity of a supply chain is dramatically improved and a new product is successfully launched into the market by the second success factor. The third success factor, performance sharing, is sensitive issue to large firm and SMEs since it is really important issue to share revenue fairly between large firm and SMEs. SMEs usually have difficulties in preparing enough fund to operate and thus it is important for large firm to make payment to SMEs in advance since advance payment really helps SMEs to operate well. The fourth success factor is investment sharing. SMEs usually have difficulty in obtaining enough capital in spite of their excellent technologies. Large firm can help SMEs by offering loans with low interest rate or investing together with SMEs to enter into a new business. The last success factor is strategy sharing. Strategy sharing is an essential part for advancing toward the common target of a supply chain. Large firm and SMEs should understand the strategy of supply chain and establish an efficient network to realize this strategy by mutual understanding and communication.

3

5,700원

미국과 같은 선진국 뿐만 아니라 개발도상국에서도 외국인직접투자(FDI)를 받아 들이는 정책을 쓰고 있으며 외국인투자기업은 한국에서 기업수 0.6%, 수출20%, 고용인원 6% 비중을 차지하고 있어 경제활성화에 대한 기여도가 높다. 본 연구에서 경제활성화를 위한 외국기업유치에서 외국인투자기업의 투자의사결정요인의 연구에서 원자재수입국가별, 수출시장별, 업종별로 중요도와 만족도에서 일부에서는 차이를 보였으며, 일부 요인들은 투자의사결정에 영향을 미치는 것으로 분석되었다. 이는 한국이 그동안 지속가능한 기업경영 시스템과 여건이 갖춰지지 않았다는 것을 방증한다. 앞으로 우리 후세에 좋은 일자리와 튼튼한 경제구조를 물려주기 위해서는 한국 기업의 글로벌화가 시급하며, 글로벌 기업도 한국기업으로 사회 발전에 기여 할 수 있도록 육성해 나가야 할 것이다. 지금의 한국계 기업만으로는 미래에 대한 보장이 없다는 말이다. 따라서 중소기업을 외국기업과 접목시켜 글로벌 기업으로 키워야만 한국경제의 미래도 있으므로 외국기업 유치를 위한 외국인정주환경 개선도 필요한 것으로 조사되었다. 본 연구 분석결과를 토대로 중앙 및 지방정부의 외국인 기업유치에 대한 정책적 시사점과 향후과제를 제시하였다.

Globalization triggered by those companies augmented the importance of foreign capital as a growth engine of an economy. Accordingly, emerging economies as well as advanced ones facing worsening unemployment issues are putting great emphasis on FDI (Foreign Direct Investment) attraction. Through the cases of Sony and Nokia, we have experienced that even the global top companies may be collapsed. Numerous businessmen say, “The time of smart phone being the future food item is over.” It is time to prepare for the new generation from the industrial system such as Samsung Electronics or Hyundai Motors that supported Korean economy until now. This study showed partial difference of significance and satisfaction level of investment decision by foreign investment companies in each origin of raw material, exporting market, and type of business, and some factors were determined to influence investment decision. In other words, they say that the persisting period of Korean corporation is now over, which is the circumstantial evidence of incomplete sustainable corporate management system and condition in Korea. This study is investment decision-making of foreign direct investment are affect influenced by business environment and country of investment. This is to investigate the influence of business environment on foreign investment decision-making, as well as to suggest relevant policies and ensuing tasks. From now on, to bequeath good jobs and firm economic structure to our descendants, it is urgent to globalize Korean companies, and global companies shall be raised to contribute social development through Korean companies, meaning that the future is insecure only with Korean companies. This study is investment decision-making of foreign direct investment are affect influenced by business environment and country of investment. This is to investigate the influence of business environment on foreign investment decision-making, as well as to suggest relevant policies and ensuing tasks. Therefore, since the future of Korean economy is secured by raising small and medium businesses to graft with foreign companies, globalization of Korean market through attraction of foreign companies shall be imminent. Based on the result of study, the policy implications and follow-up project regarding attraction of foreign companies by central and local government were suggested.

4

5,500원

본 연구는 컨택센터 상담사의 감정노동이 이직의도에 영향을 미치는 과정에서 직무소진과 자기효능감이 어떠한 역할을 하는지를 규명하고 슈퍼리더십의 역할을 규명하고자 한다. 본 연구의 목표는 첫째, 컨택센터 상담사의 감정노동이 이직의도, 직무소진 및 자기효능감에 미치는 영향을 검정하고, 둘째, 컨택센터 상담사의 자기효능감이 직무소진과 이직의도에 미치는 영향을 검정하고자 한다. 셋째, 컨택센터 상담사의 직무소진이 이직의도에 어떠한 영향을 미치는지를 검정하고 변수간 매개효과를 나타내는지를 검정한다. 끝으로 상사의 슈퍼리더십의 조절역할을 검정하고자 한다. 실증분석 결과 첫째, 컨택센터 상담사들의 감정노동이 이직의도에 미치는 영향은 통계적으로 유의하지 않게 나타났다. 또한 감정노동은 직무소진에는 유의한 정(+)의 영향을 미치는 것으로 나타났고 감정노동이 자기효능감에 미치는 영향은 유의한 부(-)의 영향을 미치는 것으로 나타났다. 둘째, 자기효능감이 직무소진에 미치는 영향은 유의한 부(-)의 영향을 미치는 것으로 나타났다. 셋째, 직무소진이 이직의도에 미치는 영향은 유의한 정(+)의 영향을 미치는 것으로 나타났다. 또한 자기효능감이 이직의도에 미치는 영향은 유의한 부(-)의 영향을 미치는 것으로 나타났다. 끝으로 슈퍼리더십의 조절효과를 검정한 결과를 슈퍼리더십은 직무소진과 이직의도, 자기효능감과 이직의도에서 조절효과를 나타내는 것으로 나타났다.

Because the demand for emotional labor in work has been increasing rapidly, it becomes more and more difficult to secure outstanding human resources. For instance, the average turnover of contact centers is quite high, which has reached 31.9%. Beside the commonly recognized factors as intensity of workload, working conditions, and work maladjustment, there are other influential factors which would afect turnover, such as emotional labor, job stress, and job burnout. Employes from companies with high turnover rate are under serious threat due to psychological stress, burnout, and depression from emotional labor rather than physical and mental labor, which in turn lead to turnover at last. The purposes of this study are to investigate relationship between emotional labor, job burnout, self-efficacy and turnover intention. Furthermore, it is important to analyze moderating effect of super leadership in emotional labor, self-efficacy, job burnout and turnover intervention. Data has been collected from 543 respondents for this study using a questionnaire method. The survey for the actual analysis of the research was done and analyzed with the employee who work for a contact center in Seoul, Busan and Gwangju, Korea. The survey was done for 24 days from November, 2013 through december, 2013. Correlation analysis and structural equation modeling were conducted by using SPSS 20.0 and AMOS 20.0. Variables in discussion is considered as reliable as values of Cronbach’s alpha are greater than 0.60 Validities of variables were also checked by confirmatory factor analysis. The following study results were revealed: First, the emotional labor does not have direct positive effect on turnover intentions. Such result is consistent with the finding of Hochschild's(1983) earlier work. Second, the emotional labor was related positively to job burnout and negatively to self-efficacy. Third, job burnout and self-efficacy mediate the relationship between emotional labor and turnover intentions. It suggests that emotional labor's influence to turnover intention is sequentially mediated by job burnout and self-efficacy. It confirms that employees have intentions to leave their jobs not because of only job burnout from emotional labor, but through a mechanism including both job burnout and self-efficacy. Forth, results of research on the moderating effect of super leadership in relationships between emotional labor, job burnout, self-efficacy and turnover intention show that super leadership has only a limited regulatory effect between emotional labor and turnover intention. There are implications, both theoretical and practical, that arise from this study. First, the study classified and systematically arranged the behavioral factors of emotional labor by feature and contributed to identifying the cause-and-effect structure between job burnout as a result of emotional labor and turnover intention. Second, by identifying a progress that each factor of emotional labor results in burnout and ends up in turnover intention, the study identified that job burnout and self-efficacy indeed plays an intermediate role in relation between emotional labor and turnover intention. And finally, though the study objectively verified that the positive influence of supervisors' supports on alleviating the burnout linking to turnover intention. This study has some limitations. First, this study’s convenience sampling limits the generalizability of the results beyond the sample profile. Second, we measured perceptions and turnover intentions from the viewpoint of the respondents. This may limit the generalizability of the results in that we did not delineate the sample by determining whether the respondents’ currently used emotional labor. Thus, future research should validate this study’s findings by using a more refined sampling design to secure respondents who fit the specific research objectives.

5

4,500원

갯벌은 생물다양성, 홍수조절, 기후변화에 의한 온실가스 저감 등 다양한 기능을 수행하고 있으며, 경제적으로도 지역경제의 수익창출과 국민들에 대한 갯벌체험 및 관광수요를 충족시키는 역할을 하고 있다. 본 연구는 개별여행비용법을 이용하여 갯벌체험 및 관광을 하는 방문객에 대한 방문편익을 추정하였다. 여행방문객의 방문속성을 분석하기 위하여 가산자료모형 중 개별여행비용법을 이용하였으며, 실증적인 수요모형을 추정하고 소비자 잉여 및 경제적 가치를 추정하였다. 분석대상은 서해의 태안군 지역이며, 심층면접조사방식을 이용하였으며, 구체적인 분석과정 및 결과를 살펴보면 다음과 같다. 첫째, 분석모형으로 포아송모형(Poisson Model, PM), 음이항모형(Negative Binomial, NB), 절단된 포아송모형(Truncated Poisson Model, TPM), 절단된 음이항모형(Truncated Negative Binomial, TNB)에 대한 이론적 접근과 응용을 실시하였다. 둘째, 분석결과 추정계수들은 통계적으로 유의하게 나타났으며, 경제이론에도 부합되는 결과를 도출하였다. 셋째, 분석자료에 대한 과산포(overdispersion)현상은 발견되지 않았으며, 모형적합도검정을 통하여 절단된 포아송모형이 적정모형으로 선정되었다. 넷째, 서해 태안군 지역내 갯벌관광활동의 경제적가치를 추정하기 위하여 관광객의 연평균 방문횟수와 최적모형으로 선정된 절단된포아송모형(TPM)으로 분석한 결과 1인당 1회 방문 편익은 17,825원으로 나타났고, 1인당 연간 방문 편익은 22,692원으로 추정되었다. 다섯째, 갯벌체험 및 관광을 목적으로 태안군 지역을 방문하는 전체 관광객은 연평균 231,438명으로 해당 방문객으로 인한 연간 총 경제적 가치는 5,251,776,684원으로 도출되어 지역경제에 긍정적인 영향을 미치는 것으로 분석되었다.

Tidal flat has various functions such as biodiversity, reduction of greenhouse gas, etc. The paper is to estimate the benefits that visitors would receive by visiting the tide flat using individual travel cost which is one of non-market good valuation methods. For estimating consumer surplus, we used count data models. Count data econometric techniques have been applied with increasing frequency to travel cost models of recreation demand. That is, count data models are intuitively appealing for recreational demand because they deal with non-negative integer valued dependent variables. For recreation with tidal travel, the number of trips is a non-negative integer. The integer characteristic is less important than the non-negative range of the variable. The count data model specifies the quantity demanded, trips, as a random nin-negative integer, with a mean that is dependent on exogenous regressors. For the Poisson, the functional form for expected demand is typically exponential. Shaw(1988) developed a Poisson model(PM) that corrected for problems that corrected for problems associated with samples drawn from on-site recreational surveys. Also, the sample for survey is truncated because it does not include non-users. This study has extended the application of count models to include truncated Poisson model(TPM). A negative binomial model(NBM) and truncated negative binomial model(TNBM) have not extended that there are no exist the over-dispersion problem. Shin(2012) applied count models to natural recreation site focusing on the Yeongsan river in korea, while Eom(2008) applied this class of model to valuing of leisure time revealed through recreation demand for environmental resources. None of these papers developed for tidal tourists. The primary data used in this study came from two sources: an on-site survey of visitors in Taean-gun and data of the tideland experience tourism association in Taean-gun. The visiting survey was used to obtain individual characteristics. These characteristics included visitors’ information such as visitors’ knowledge, income, and family, etc. Also, the association’s data provided information about the total number of visitors for the tideland experience tourism association in Taean-gun between 2010 and 2012. The survey was administered to visitors at a sample of randomly chosen visiting beaches during the summer of 2013, Surveying began August and ended October 2013. In total 105 surveys were administered. A key point of analysis is the demonstration that any count data model provides both per trip welfare measures and the quantity demanded measures that are needed to find total surplus for visiting tidal flats. The findings of the study are as follows. First, four different specifications of the model were studied theoretically using maximum-likelihood regression. The coefficient on in the possion model(PM) is zero suggesting that both BM and NBM are inappropriate. There is no exist the over-dispersion problem. The PM and TPM was applied to estimate the demand of tideland experience tourism and consumer surplus. The Poisson likelihood function is straightforward. We observe the number of tidal trips each individual takes, and then use equation to write the provability of observing that number of trips. Second, TPM was statistically more suitable than the other models. That is, the analysis suggests that the TPM is more preferred than PM. All parameters for TPM estimated are statistically significant and theoretically valid. Third, benefit measures associated with the TPM is calculated using the estimated parameter on the trip cost(). The consumer surplus measure for a person who takes a single trip is . Consumer surplus for the average person in the population is calculated as . The TPM suggests an per trip surplus which is per consumer surplus for one-visit in the tideland experience tourism, 17,825won. We can also compute the consumer surplus for the per consumer surplus is 22,692won per year. Fourth, the number of visitors for visiting the tideland experience tourism in Taean-gun is about 231,438 per year. The total economic value of visitors for visiting the tideland experience tourism in Taean-gun is estimated 5,251,776,684won. These results suggest that the tourism of tidal flats provide positive benefit to Taean-gun. Also, this paper may be able to help policy makers understanding the tourism of tidal flats in the Korea.

6

5,200원

본 연구는 국내 외식시장에서 급격히 성장한 커피프랜차이즈 가맹본부와 가맹점 사이에서 역할을 수행하는 슈퍼바이저가 역할 수행 간에 겪게 되는 갈등이 직무만족과 이직의도에 미치는 영향을 구명하기 위하여 수행되었다. 실제 슈퍼바이저로 근무하면서 동료 슈퍼바이저들과 공감하는 변수들을 채택하였다. 즉, 직무만족과 이직의도에 영향을 미치는 변수로 가맹본부 내 갈등, 가맹본부-가맹점 갈등, 개인성향-역할 갈등, 개인능력-역할 갈등을 채택하였다. 국내에서 매장수가 가장 많은 카페베네를 포함한 커피프랜차이즈의 서울, 인천 등 수도권을 포함 전국매장들을 담당하고 있는 슈퍼바이저를 대상으로 설문분석을 실시하였다. 수집된 자료를 분석한 결과, 연구모형에서 제시한 역할갈등이 직무만족과 이직의도에 유의한 영향을 미쳤으며, 세부적으로는 선행변수들 중에서 직무만족에는 가맹본부-가맹점 갈등과 개인성향-역할 갈등이 부(-)의 방향으로 유의한 영향을, 이직의도에는 가맹본부-가맹점 갈등과 개인능력-역할 갈등이 정(+)의 방향으로 유의한 영향을 미쳤으며, 직무만족은 이직의도에 부(-)의 방향으로 유의한 영향을 미쳤다. 이 같은 연구결과는 슈퍼바이저의 위치 특성상 가맹본부의 직원이면서 1차 고객인 가맹점을 관리해야하는 역할에서 오는 이중적인 역할요구에 대한 갈등이 직무만족과 이직의도에 많은 영향을 미친다는 점이 검증되었다. 또한, 개인의 성향이나 능력에 따라서도 직무만족과 이직의도에 영향을 미친다는 점을 확인하였다. 마지막으로 본 연구의 분석결과를 가맹본부에서 효율적으로 슈퍼바이저를 관리할 수 있는 방안을 제시함과 동시에 연구의 한계점을 제시하여 향후 연구자들에게 도움을 주고자 하였다.

The role of supervisors in the rapid growing market of Coffee Franchise that boomed in early millenium became an important topic especially when consuming coffee became prevalent among adults and suppliers compete to attract consumers more than ever. Due to lack of poor work environment and conflict from supervisors’ role performances, employee’s turnover rate have not stopped increasing. Past studies revealed that role conflict affect job satisfaction and intent to leave negatively. Studies focusing supervisors’ role conflict and satisfaction that lead to bad impact of job satisfaction and turnover rate is yet to be covered in marketing literature. This study shed a light to supervisors undergoing conflict between coffee franchise headquarters and a member store, and how this conflict affect job satisfaction and intent to leave. From author’s personal experience as a supervisor in coffee franchise industry, I have managed to categorize key factors such 1. conflict between franchise headquarters and member store, 2. individual habitude and role conflict, and 3. individual capacity and role conflict. This study is supported by surveys from supervisors of CafeBene, one of the biggest coffee franchises in South Korea. Preliminary surveys, I gathered total of 169 survey responses from people who currently work as a supervisor in Cafebene, Tom and Toms, Mangosix, Coffee Smith, DropTop and Dunkin Donuts. This however, was limited to Seoul, and Incheon in South Korea. Chronbach’s Alpha was used to measure credibilities of each factors, and regression method was used in data analysis. This revealed that role conflict significantly affected job satisfaction and intent to leave. As for job satisfaction, the relevance was found from the conflict among franchise headquarters and member store which lead negative affect for supervisors. As for intent to leave, positive relevance was found from the conflict between franchise headquarter and member store, along with individual capacity and role conflict. Result describes that first role as a employee, hired by franchise headquarter cause opposing view to the second role as a head manager of member store. Supervisors(head manager) respond to both two parties(headquarter and member store) as a intermediary role, in lots of times face dualism from a confusion in how to act upon who’s benefit. These priority matter put supervisors(head managers) into twofold role to stand either for the headquarter or member store. These conflict along with individual potentials; capacity or habitude affected job satisfaction and intent to leave. At last, sub variables from supervisors’ role conflict were affected by the conflict between franchise headquarter and member store. In order to improve existing drawback, the range of role needs to be clarified along with reformation of preexisting operating system. Feedback structure needs to be modified so that supervisors(head managers) can act as a proper intermediary without being pressured whether to support headquarter of member store. Also, defining essential requirement for job specifics is needed when recruiting supervisors(head managers). If individual habitude can not satisfy the required needs of supervisor, then replacing or relocating human resource can be a start.

7

A Duration Approach to High-Tech Industry : An Evidence from the Rigid Hard Disk Drive Industry

Yim, Hyung Rok, Shin, Yuhyung

한국기업경영학회 기업경영연구 제21권 제6호 2014.12 pp.113-130

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5,200원

기술은 기업성장을 위한 동력 및 내재가치로써 기존의 수많은 연구들에서 기술의 중요성과 가치에 대한 접근이 이루어졌다. 최근에는 기업의 지속 가능성의 핵심요소로서 그 중요성을 더해가고 있는 상황이다. 특히나 대량생산체제 하의 제품수명주기가 단축되자 기술의 중요성은 더욱 강조되어 왔는데, 이는전통적인 창조적 파괴(creative destruction)의 원천으로 간주된다. 하지만 이와는 대조적으로 차별화를 기반으로 하는 소비자화(customization) 드라이브 하에 포트폴리오 구성과 마케팅 역량의 중요성 역시 지속성장에 있어서 내재적 가치를 가친 핵심역량으로써 그 역할이 점차 강조되고 있다. 이러한 복합적이고 유기적인 인과율에 준해 볼 때 자연 발생적으로 대두되는 가장 중요한 질문이 존재한다. 그것은 그렇다면 과연 가장 앞선 기술이 기업의 생존을 결정할 수 있을지 여부이다. 이는 궁극적으로 최고의 기술을 가지고 있는 기업의 생존성이 보장될 수 있다는 인과율에 대한 검증을 요구하는 질문으로 귀착된다. 만약 기업성과가 그대상이라면 최고 기술은 기업성과와 직결될 수 있을 것이나 장기적인 생존성과 연결될 경우 최고 기술을 가진 기업의 생존성이 높을 것인지 여부는 아직까지 명확하지 않다. 본 연구는 이러한 핵심주제를 기준으로삼아 기술과 기업의 생존성 그리고 마케팅 역량과 기업의 생존성이라는 대칭적 구조 하에 듀레이션 접근(duration approach)을 시도한다. 이를 위해서는 가급적 기술이 중요하다고 간주되는 산업을 대상으로 연구를 진행시켜야 할 것인데, 이에 본 연구는 하드 디스크 산업을 연구대상으로 삼았다. 특히 기술과 제품의 구성역량을 의미하는 포트폴리오 능력 그리고 구축된 포트폴리오 내에서 모델을 판매하는 마케팅 역량을 함께독립변수로 사용했다. 이를 통해 기업의 진퇴가 빈번한 하드 디스크 산업 내에서 세 가지 독립변인이 기업의 생존가능성에 미치는 효과를 계량적으로 분석하고자 했고, 이를 위해 해저드 함수(hazard function)을추정해 생존 가능성을 분석하는 서바이벌 분석(survival analysis)을 시도했다. 특히 기술 부분의 경우 각기업들이 기술지표로서 매년 가장 적은 크기의 하드 디스크를 개발할 수 있는 역량의 유무와 상대적으로 얼마나 우수한 데이터 집적도를 가지고 있는 가로 양분해 측정했다. 실증분석 결과 기업의 생존성만을 대상으로 할 때 반드시 매년 가장 적은 디스크 드라이브를 개발할 수 있다고 해서 반드시 생존성이 높아지는 것은아님을 알 수 있다. 반대로 평균적인 개념에서 데이터 집적도의 역량이 높을수록 생존성이 높아진다. 이는포트폴리오 역량이 기업의 생존성에 가장 큰 영향을 미친다는 결과와 결부해 절대적인 기술수준이 반드시생존성을 높이는 절대 요소가 아니라는 점을 의미하고, 어찌 보면 시장의 트렌드를 추적할 수 있는 역량을갖추고 있을 때 생존성이 높아질 것임을 반증한다. 이러한 연구결과에 기반할 때 차후에는 장기 생존기업과단기 퇴출기업간의 기업특성에 따른 생존성 문제를 분석해 보는 것이 필요하다

This paper analyzes an everlasting paradoxical phenomenon why technically superior firms tend to exit earlier. We tackle this issue using probit analysis as well as survival analysis. We mainly focus on four variables: absolute technology superiority, relative technology superiority, portfolio capability, and marketing ability. The absolute technological superiority is measured by the smallest drive production ability and the relative technological advantage represents the degree of superior storage capacity a firm owns against rival firms. The portfolio capability is measured by the number of disk drive inches produced annually and so it is a proxy for the economies of scope and the number of model out of each disk drive category is a proxy for marketing ability. Estimation results suggest that the absolute technological superiority affects negatively on firm longevity whilst the relative technological advantage, measured by normalized technology position index, affects positively. Further, portfolio capability rather than relative technological superiority turn out to be more important to firm survival, which implies that superior technology cannot guarantee long-run survival alone, quite differently from a conventional wisdom.

8

팔로워십 척도 개발 및 타당화

최준원, 권성우

한국기업경영학회 기업경영연구 제21권 제6호 2014.12 pp.131-159

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6,900원

기업의 성공을 위해서는 조직 구성원들의 리더십과 함께 팔로워십도 중요한 요인이다. 그러나 팔로워십에 대한 관심과 연구는 리더십 대비 크게 부진한 상황이다. 특히, 국내의 팔로워십 연구는 고유의 관점을 제안하는 연구가 많지 않은 가운데 미국기업을 기반으로 개발된 Kelley(1992)의 척도를 활용하는 연구가 주를 이루어 왔다. 본 연구는 국내 기업의 구성원을 기반으로 신규 팔로워십 척도를 개발함으로써 팔로워십에 대한 보다 다양한 관점과 논의의 기반을 마련하고자 수행되었다. 팔로워십 측정문항들을 개발한 후 설문을 통해 측정한 373부의 표본을 대상으로 탐색적·확인적 요인분석을 실시했다. 분석 결과 주도적 책임수행, 상생, 진정성, 직무열의, 조직제도 순응, 업무능력, 성실성 등의 7개 팔로워십 역량을 측정하는 38개 문항이 확정되었다. 개발된 척도에 대해 측정동일성 검증을 시행한 결과 형태동일성, 메트릭동일성, 절편동일성 등이 수용됨으로써 기업 구성원의 팔로워십 측정에 활용될 수 있는 척도의 안정성이 확인되었다. 척도에 대한 수렴 및 변별타당도를 검증한 결과 기존 팔로워십 척도와 유의한 수렴타당도가 나타났고, 과업수행, 맥락수행, 변혁적 리더십 등과는 유의한 변별타당도가 나타났다. 이어서 팔로워십 연구들이 준거변인으로서 검증해온 대표적 변인인 정서적 조직몰입과 직무만족을 대상으로 법칙 및 증분타당도를 검증한 결과가 유의하게 나타남으로써, 개발된 척도가 주요 조직 변인을 설명 및 예측할 수 있음이 확인되었다. 이러한 연구결과를 바탕으로 연구의 의의와 제한점, 연구과제 등에 대하여 논하였다.

Both leadership and followership are important for the success of the enterprises. However followership studies have been relatively weak compared to leadership studies. Furthermore, many followership studies in Korea have been dependent on Kelley’s followership scale which was developed and validated in the United States. The purpose of this study is to facilitate diverse viewpoints and research discussions for followership studies in Korea by developing new followership scale based on Korean employees. The study is composed of literature review and two stages of empirical analysis. The literature reviews cover followership definition, proposed followership competencies and core concepts of major followership studies. In many leadership studies, follower has been granted as same concept of subordinate and followership as a concept which is related with specific position in the hierarchical structure. Recently, however, follower and followership are granted as concepts which are based on the relative role in the each interpersonal interaction. According to this viewpoint, leadership and followership are flexible role-based concepts which are both important to create organizational performance. Considering both leadership and followership are important for organizational performance, current sluggish study of followership is not desirable. By followership scale development, this study intends to promote more active research about followership and contribute more balanced approaches to organizational studies considering both leadership and followership. Empirical studies are composed of panel study by Delphi method and quantitative study by survey method. Delphi method was carried out for the purpose of selecting major followership competencies which were put into quantitative scale development afterward. Through repeated assessment by the panel, 9 major competencies were selected. For quantitative study, 44 items for 9 competencies were developed and measured by web-based survey. The data was collected from 389 employees in several companies based in Korea. Furthermore, 373 responses were put into analysis after filtering out inappropriate responses. Through exploratory and confirmatory factor analysis, 38 items for 7 core followership competencies were identified. The new followership scale was found to be stable by verification of measurement equivalence including configural invariance, metric invariance and scalar invariance. Construct validity was also supported by verification of convergent validity, discriminant validity, nomological validity and incremental validity. Followings are theoretical contributions through the empirical analysis. First, the new followership scale was developed based on Korean employees working with local enterprises while many followership studies have been dependent on Kelley’s scale which was developed and validated in the United States. Through incremental validity analysis, the new followership scale proved to have significant incremental ability to predict some important organizational effectiveness variables after statistically controlling Kelley’s scale. Second, new followership scale encompasses a wide range of competencies. Viewpoints and discussions of previous studies which used Kelley’s scale had some limitations due to simple dimensions of the scale. Although usefulness of the scale cannot be determined by the range of the scale, this new scale at least expand the base for the followership research and discussions. Third, new scale tried to focus on unique followership competencies while many previous studies didn’t care much about differentiation between followership and leadership competencies. This is important to strengthen base for followership study considering that organizational studies by leadership viewpoints have been more vigorous than by followership viewpoints. The limitation of this study is as follows. First, the survey data was collected by convenience sampling method. So some demographic characteristics of the sample like gender and academic background didn’t well proportioned. Second, independent/critical thinking, which is one of the core dimensions of Kelley’s scale, was not selected as one of major followership competencies in Delphi method study. This could be resulted from overlap as a leadership competency in spite of substantial importance as a followership competency. Third, communication skill was selected as one of major competencies in Delphi study but dropped out during exploratory and confirmatory factor analysis. This was partly due to methodological characteristics of factor analysis. So followership study including communication skill should be carried out with various statistical methodology.

9

브랜드 파트너링(Brand Partnering) : 부정적 정보의 역할

최인혁, 김훈구, 조희정

한국기업경영학회 기업경영연구 제21권 제6호 2014.12 pp.161-186

※ 기관로그인 시 무료 이용이 가능합니다.

6,400원

최근 브랜드의 중요성은 나날이 증가하고 다양해진 소비자들의 욕구를 충족시키기 위해 기업들은 브랜드 제휴를 통해 브랜드의 자산 가치를 높이려는 노력을 많이 하고 있다. 이에 최근 기업의 평판에 대한 분야에서 논의되고 있는 기업 신뢰성을 브랜드 제휴에 접목시켜 브랜드 신뢰성으로 확장하여 브랜드 신뢰성에 따라 파트너 기업 브랜드가 제휴 기업 브랜드에 어떠한 영향에 미치는지에 대하여 알아보았다. 여기서 좀 더 나아가 파트너 기업 브랜드의 신뢰성의 정도가 제휴 기업 브랜드에 끼치는 영향이 부정적 정보의 강도와 유형에 따라 어떻게 다른지에 대하여도 자세히 알아보았다. 연구결과, 파트너 기업 브랜드의 신뢰성 수준은 제휴 기업 브랜드의 소비자 태도에 영향을 미치는 것으로 나타났으나 부정적 정보의 강도와 부정적 정보의 유형은 제휴 기업 브랜드에 영향을 미치지 못하는 것으로 나타났다. 하지만, 파트너 기업 브랜드의 신뢰성은 파트너 기업 브랜드의 부정적 정보의 강도와 유형에 따라 제휴 기업 브랜드의 태도에 영향을 미치는 것으로 나타났다

In recent years, the importance of brand marketing is increasing day by day because this companies are multi-pronged effort to raise its brand value through brand alliances. In addition, companies are feeling the only limit its brand to meet the needs of various consumer made, resulting in a tendency to partnering with other brands is increasing gradually. In addition, as full-fledged research on brand equity is also being began research on the reliability with businesses and brands. Some people believe that trust is the authenticity and integrity of the partners, the company is associated with the idea of forming the consumer will provide the best benefit to the consumer. Also, when the consumer confidence is placed in the uncertain was a decision situation, reduces the uncertainty of the consumer. For this reason companies are multi-faceted effort to increase the reliability of the consumer to the enterprise. This means that the company is a reliable enterprise faith of consumers for companies that provide goods that meets the needs of the consumer, and is composed of the technical aspects of professionalism and moral aspects of authenticity. Therefore, companies are simply trying to get the trust of consumers rather than businesses to improve the economic indicators. This study is being conducted actively in recent reliable study on the company's reputation by combining the branded indeed why do you evaluate the companies improve reliability and characters. And previous studies have also conducted a study to limit the strength of some of the information or information specific to consumers encounter. But the problem Consider the strength to see all of the information consumers feel the same way for the same information. This study is divided into factual information and evaluative information, based on the demonstrated significant potential in contact with the information consumer, the strength of the information, also the separation of the groups according to the strength of consumers feel the same information for the study was performed. Research, led companies brand has been shown to negatively evaluate information differently depending on the reliability of the partner brands. Results reliable partners due to the high negative information on affiliated enterprises is lower than brand partners studied the effect appears to be larger. In other words, consumers were more negative information is evaluated largely due to spillover effects are highly reliable partner for the corporate brand of corporate brand. Consumers also showed that the reliability of corporate brand, consumers rated highest by far in the negative for the company's brand partnership with the strength of the negative information when you encounter factual information on the partner company's brand. However, the reliability of corporate brands showed lower consumer does not have a significant impact on the assessment of the affiliated company's brand, regardless of the type or intensity of the information of the partner company's brand. This gives indirectly show that the more reliable the brand transition effects for negative information appears to be greater for the brand the more reliable the brand more measures are required with respect to the type and intensity of negative information.

10

5,100원

프랜차이즈 시스템에서 가맹점은 가맹본부, 타 가맹점, 방문 직원과의 관계를 가진다. 하지만 지금까지 대부분의 연구는 가맹본부와 가맹점과의 관계를 연구하였다. 가맹점과 가맹본부의 상생협력을 위해서는 가맹점과 가맹본부와의 관계뿐만 아니라 프랜차이즈 시스템에서 이해관계를 가지는 타가맹점, 방문 직원과 가맹점과의 관계를 살펴보고, 재무적 성과에 미치는 영향을 연구하는 것이 프랜차이즈 산업의 경쟁력 향상을 위해 필요하다. 가맹본부, 타가맹점 그리고 방문 직원의 자유방임형 리더십이 가맹점의 재무적 성과에 미치는 영향을 확인한 결과, 가맹본부와 타가맹점과의 관계품질이 가맹점의 재무적 성과에 긍정적으로 영향을 미치는 것으로 나타났다. 하지만 방문 직원의 자유방임형 리더십은 가맹점의 재무적 성과에 영향을 미치지 않는 것으로 나타났다. 그리고 가맹점의 재무적 성과가 가맹점의 만족과 재계약 의사에 미치는 영향을 확인한 결과, 유의한 영향을 미치는 것으로 나타나 가맹점의 만족이 재계약 유지의사에 직접적인 영향을 미치는 것으로 나타났다. 본 연구결과를 통해 전통적인 서비스산업에서는 종업원의 역할이 무엇보다 중요하게 나타났지만, 프랜차이즈 산업에서는 전통적인 서비스와 다른 특성을 가지고 있어 종업원과 가맹점의 관계보다는 가맹본부와 타가맹점과의 관계에 보다 많은 노력을 기울여야 할 것이다. 따라서 프랜차이즈 산업에서 실무적으로 가맹점과의 상생협력에서는 가맹점과 가맹본부, 가맹점간의 협의체를 통한 상호동반성장할 수 있는 전략적 대안의 마련이 필요하다.

Franchise systems are networks structured by contractual ties. Franchisee have relations with franchisor, other franchisee, and supervisor in franchise system. Up to now, most research examined relationship between franchisor and franchisee. The study for the impact on the relationship of franchisor-franchisee, inter-franchisee and franchisee-supervisor of franchisor on monetary performance of franchisee is needed that franchisor and franchisee have a competitive advantage in franchise industry. This study investigated how relationships between franchisee and franchisor, other franchisee and laissez-faire leadership with supervisor would directly and interactively affect franchisee monetary performances in the context of franchise industry. In turn, we examined the relationships between franchisee monetary performance, satisfaction and recontract intention. The research used a survey questionnaire to validate the proposed research hypotheses and the questionnaire is structured in a self-report way to investigate the perceptions of the respondents. The data for the research were collected from the franchisees. 204 samples of the questionnaires were returned by respondents. The hypotheses proposed in the research were analyzed by using structural equation model with SPSS 18.0 and Amos 18.0. The results show that relationship between franchisor and franchisee affects franchisee monetary performance. Also. we identified that relationships among franchisees has an effect on franchisee monetary performance. However, laissez-faire leadership for relationship between franchisee and supervisor has no effect on franchisee monetary performance. Franchisee monetary performance affects franchisee satisfaction and recontract intention. The result of this study provides the meaningful implications. The results of this study give insight into the fact that the relationship between franchisor and franchisee is more important than relationship between franchisee and employee of franchisor, while the roles of employees is important in traditional service industry. The strategy for win-win collaboration in the relationship between franchisor and franchisee is needed in practice. Despite the meaningful findings, this study also has some limitations in sampling. First, this data most collected from metropolitan area. Second, data were not collected according to industry and size. In this regard, more research samples are required to generalize the findings and there might be a possibility of common method bias, because independent variables and dependent variables are measured based on a self-report survey.

11

6,000원

본 연구에서는 한국 기업인들이나 비즈니스맨들이 비즈니스 협상을 진행하는 과정을 4단계(1단계: 협상범위 탐색 및 의제형성 단계, 2단계: 요구조건 및 제안사항 제시단계, 3단계: 의견차이 좁히기 단계, 4단계: 최종교섭단계)로 나누어 각각의 단계에서 어떠한 협상 전략-전술을 사용할 때 협상 과정 및 결과 만족도가 큰가를 알아보고자 하였다. 이를 위하여 본 연구에서는 244명의 CEO들로부터 설문지를 수집하였고, ‘협상결과에 대한 만족도(Y1)’ 및 ‘협상과정에 대한 만족도(Y2)’를 종속변수로 하고 협상의 4단계별로 경쟁전략, 협력전략, 예속전략 등 3개 협상전략을 구성하는 하위 전술들의 측정치 평균을 독립변수로 하는 다중 회귀분석을 통하여 가설검정을 실시하였고 그 결과를 요약하면 다음과 같다. 첫째, 협상의 제1단계인 협상범위의 탐색 및 의제 형성 단계에서는 협력전략-전술을 사용하는 정도가 높을수록 협상결과에 대한 만족도가 커지는 것으로 볼 수 있으며, 예속전략-전술을 사용하는 정도가 높을수록 결과 만족도가 낮아지는 것으로 검정되었다. 둘째, 협상의 제2단계인 요구조건 및 제안사항 제시단계 및 협상의 제3단계인 의견차이 좁히기 단계에서는 협력전략-전술을 사용하는 정도가 높을수록 협상결과 및 협상과정에 대한 만족도가 커지는 것으로 나타났다. 셋째, 협상의 제4단계인 최종교섭단계에서는 경쟁전략-전술 및 협력전략-전술의 사용정도가 높을수록 협상결과 및 과정 만족도가 높아지는 것으로 나타났으나, 경쟁전략-전술을 사용하면 결과 만족도가 더 커지는 효과가 있었으며, 협력전략-전술을 사용하는 경우 협상과정 만족도가 더 커지는 것으로 분석되었다. 이상과 같은 가설검정의 결과로부터 얻을 수 있는 시사점은 협상의 모든 단계에서 협력전략-전술을 사용하는 정도가 높을수록 협상결과에 대한 만족도가 커진다는 것이다. 따라서 비즈니스 협상에 임하는 경영자들은 협상행위를 서로 대립적인 이해관계 구조 속에서 발생하는 싸움이라고 간주하지 말고, 협상상대를 나의 비즈니스 파트너로 간주하고 호혜적인 협상을 할 수 있도록 해야 할 것이다. 최종교섭단계에서 만약 실질적 이해관계가 중요하고 관계가 중요치 않는 경우에 경영자는 단호한 경쟁전략을 고려해야 한다. 그러나 협력전략-전술을 사용하는 정도가 높을수록 협상과정 만족도가 더 높아진다는 검정결과를 고려할 필요가 있다.

The objective of this study is to derive the successful negotiation strategy and tactics for business negotiations of Korean businessmen. We divided the negotiation process to four phases(The first phase: The Search for an Arena Formulation, the second phase: The Stating of Demands and Offers, the third phase: Narrowing of Differences, the fourth phase: Final Bargaining), and tried to find out which strategy and tactics have positive effect on the level of satisfaction from negotiation results and process. And we divided the negotiation strategy to three kinds as ‘Competition Strategy’, ‘Collaborate Strategy’, and ‘Subordinate Strategy’, according to Savage(1989). ‘Competition Strategy’ could be considered if substantive interests are important but the relationship is not. This situation often occurs when managers have little trust for the other party ir the relationship is not good to begin with. In such situation they may want to exert their power to gain substantive outcomes. To enact this competitive strategy they may also become highly aggressive, bluffing, threatening the other party, or otherwise misrepresenting their intentions. ‘Collaborate Strategy’ is consdered by managers if both relationship and substantive outcome are important to the orgarnization. The hallmark of this strategy is openness on the part of both parties. By encouraging cooperation as positions are asserted, the executive should be able to achieve important relationship and substantive outcomes. The executive seeks a win-win outcome both to achieve substantive goals and maintain a positive relationship. Trustingly collaborative strategies generally are easiest to use and most effective when the manager`s organization and the other party are interdependent and mutually supportive. ‘Subordinate Strategy’ is consdered if managers are more concerned with establishing a positive relationship with another party than obtaining substantive outcomes. An openly subordinate strategy is a yield-win strategy that usually provide desired substantive outcomes to the other party but rarely to the manager. A subordinate strategy may used regardless of whether the manager exercises more, less, or equalpower relative to the other party. The main question that I tried to answer in this study was "Which strategy, among ‘Competition Strategy’, ‘Collaborate Strategy’, ‘Subordinate Strategy’ is significantly related with the level of satisfaction from negotiation results and process, according to negotiation phases?To answer this question, I tried to test the hypotheses through multiple regression methodology using the data collected by questionnaire survey from 244 CEO respondents. The main findings of my empirical tests are as follows;First, in the first phase of negotiation, I found the higher the level of using collaborate strategy, the higher the satisfaction level from negotiation results. However, the higher the level of using subordinate strategy, the lower the satisfaction level from negotiation results. Second, in the second & third phase of negotiation, I found the higher the level of using collaborate strategy, the higher the satisfaction level from negotiation results. Third, in the fourth phase of negotiation, I found the higher the level of using collaborate strategy & competition strategy, the higher the satisfaction level from negotiation results & process. However, the degree of result satisfaction was the higher than the degree of process satisfaction when they used competition strategy. And the degree of process satisfaction was the higher than the degree of result satisfaction when they used collaborate strategy. In summary, in all of the negotiation phases, the higher the level of using collaborate strategy, the higher the satisfaction level from negotiation results. We could get some implications as follows; we should consider negotiation partner not as confronting partner but as cooperative partner, so win-win style negotiation could be possible. In the final bargaining phase, if actual result is more important than relationship, CEOs should consider firmly competitive strategy. However, when the actual result and relationship is equally important, CEOs should consider collaborate strategy.

12

소비자의 환경관심과 환경마크 제품 구매의도

정헌배, 이일한

한국기업경영학회 기업경영연구 제21권 제6호 2014.12 pp.229-248

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5,500원

세계 여러 선진국들은 경제의 새로운 패러다임으로서 녹색정책을 추구하고 있다. 이러한 노력의 일환으로 각국에서는 생산자들로 하여금 제품의 환경적 측면을 개선시키고 소비자에게는 친환경 제품구매를 권장하기 위하여 환경마크제도의 도입을 적극 시행하고 있다. 본 연구에서는 소비자들이 구매과정에서 환경마크를 어떻게 지각하고 있으며, 지각된 환경마크는 외재적 단서로서 제품평가(환경비용지불의지와 환경마크 제품 구매의도)에 어떠한 영향을 미치는지 살펴보고자 하였다. 또한 환경마크에 대한 소비자의 지각을 중요성과 신뢰성의 두 차원으로 분류하여 각 차원에 영향을 미치는 소비자 관련 변인도 함께 살펴보았다. 이 연구를 위하여 수도권에 위치한 소비자를 연구대상으로 선정하여 설문조사를 실시하여 연구결과를 도출하였다. 본 연구의 결과는 다음과 같다. 첫째, 생태중심 환경관심은 환경마크에 대한 중요성 지각에 유의한 영향을 미치는 반면, 자기중심 환경관심은 통계적으로 유의한 영향을 미치는 않는 것으로 나타났다. 둘째, 환경마크의 친숙성은 환경마크에 대한 신뢰성 지각에 유의한 영향을 미치는 반면 환경마크의 이용가능성은 통계적으로 유의한 영향을 미치는 않는 것으로 나타났다. 셋째, 환경마크에 대한 소비자 지각(중요성, 신뢰성)은 모두 환경비용지불의지와 환경마크 제품 구매의도에 유의한 영향을 미치는 것으로 나타났다. 이러한 연구결과를 통해 소비자 관련 변인은 환경마크에 대한 소비자의 지각(중요성, 신뢰성)에 영향을 미치며, 환경마크에 대한 소비자의 지각(중요성, 신뢰성)은 다시 환경비용지불의지 및 환경마크가 부착된 제품 구매의도에 긍정적인 영향을 미치는 것을 확인할 수 있었다. 즉 환경마크는 제품의 환경정보를 전달하는 수단으로서 소비자들의 제품평가에 중요한 외재적 단서로 사용될 수 있음을 검증하였다. 본 연구의 결과는 친환경 제품 마케팅전략을 수립하는 기업에게 환경마크가 하나의 귀중한 자료가 될 수 있음을 시사하고 있다.

Many advanced countries around the world pursue the green policy as a new paradigm of economies. As part of such an effort the government and the environmental organizations are actively enforcing Eco-mark’s introduction to encourage consumers to buy environmental products more and to enforce encourage manufacturers to improve product’s environmental aspects. Also in environmental labelling (Type III) which is prescribed in ISO14020 series, it became compulsory to indicate the products’ whole process of inventory information. In this movement, the company's main task is how they quantify the stewardship of the environment. There is an increasing awareness that the natural environment is being harmed by human actions. Polling data suggest that high percentages of people around the world believe that environmental problems are among the most important social problems of the day. Other recent findings have differentiated between environmental attitudes based on concern for self (egoistic) and concern for plants and animals (biospheric). In recent years, as consumers have been particularly concerned about the purchase of environment-friendly products, the confusion issue with regard to eco-labelling began to emerge. Eco-labelling systems having too many ambiguous and similar eco-labels are blamed for creating confusions among the consumers and undermine the credibility of the eco-labelling systems. This study attempts to examine how consumers perceive the Eco-mark in their purchase situation, and how their perception influence their product evaluation. In this study, we classified the consumer’s perception of Eco-mark into two dimensions and examined the effect of consumer related factors on each dimension. We administerd a survey with consumer attending a located in the metropolitan area. The research used a survey questionnaire to validate the proposed research hypotheses and the questionnaire is structured in a self-report way to investigate the perceptions of the respondents. The data for the research were collected from consumers. 200 copies of the questionnaires were returned by respondents. The hypotheses proposed in the research were analyzed by using Path Analysis with SPSS 21.0 and Amos 18.0 program. Structural equation modeling was used to explicitly model sources of error in the dataset, thereby providing more accurate estimates of the true relationships between the variables of interest. The results of this study are as follows. First, biospheric environmental concerns had a positive effect on the perceived importance of Eco-mark, while egoistic environmental concerns had no effect. Second, the familarity of Eco-mark had a positive effect on the perceived credibility of Eco-mark. the availability of Eco-mark had no effect. And finally, two dimensions of consumer’s perception of Eco-mark had significant effects on the willingness-to-pay a premium for environmentally products and the Eco-mark product purchasing intention. That is, consumers seem to use Eco-mark as an important extrinsic cue in addition to environmental information when they evaluate the products. This study examines the necessity and applications of Eco-mark, and the results of this empirical study suggest some important implications for the marketer of companies.

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6,300원

리더와 구성원의 관계에서 리더의 감성지능에 대한 관심과 중요성이 더욱 증가하고 있다. 높은 수준의 감성지능을 보유한 리더가 조직구성원들을 효과적으로 관리하고 조직유효성을 향상시키는 방향으로 구성원들을 동기 부여할 수 있기 때문이다. 이에, 본 연구는 리더의 감성지능에 초점을 맞추고, 리더의 감성지능이 구성원에게 미치는 영향들을 규명해 보고자 한다. 구체적으로, 본 연구는 리더의 감성지능을 네 가지 하위차원으로 분류하고, 각각의 차원이 구성원의 리더신뢰에 미치는 효과를 분석하고자 한다. 이와 더불어, 본 연구는 구성원의 리더신뢰를 인지기반신뢰 및 감성기반신뢰의 두 가지 유형으로 구분하고 각각의 신뢰가 조직몰입과 직무성과에 미치는 개별적인 효과를 검증하고자 한다. 제안된 연구모형 및 연구가설의 검증을 위하여 PLS 분석을 이용하였으며, G지역에 소재한 지역은행 지점들에서 근무하는 직원들로부터 수집된 128개의 데이터를 분석에 사용하였다. 주요 분석결과는 첫째, 리더의 감성지능의 하위차원 중에서 자기감성이해를 제외한 타인감성이해, 감성조절능력, 감성활용능력은 모두 인지기반신뢰와 감성기반신뢰에 긍정적인 영향을 주는 것으로 나타났다. 둘째, 인지기반신뢰와 감성기반신뢰는 조직몰입과 직무성과를 증가시키는 것으로 밝혀졌다. 마지막으로, 조직몰입은 직무성과를 상당히 증가시키는 것으로 나타났다.

There has been a growing interest in exploring the effects of a leader's emotional intelligence (EI) on followers' attitude toward organization and performance. Previous studies indicate that leaders with a high level of EI can not only manage followers more effectively, but also lead them toward the direction for increasing organizational effectiveness. In this sense, we put our focus on leader EI and examine how it influences followers’ attitudes and behaviors. The purpose of this study is three-fold. First, we examine whether leader EI is associated with followers’ trust in leaders. In this study, leader EI is conceptualized as a multi-dimensional concept consisting of four sub-constructs, such as self-emotional appraisal (SEA), others' emotion appraisal (OEA), regulation of emotion (ROE), and use of emotion (UOE). Moreover, followers’ trust in leaders is categorized into two sub-constructs, that is, cognition-based trust and affect-based trust. Second, this study investigates whether two types of follower trust in leaders are related to organizational commitment and job performance. Finally, the study verifies the relationship between organizational commitment and job performance. To evaluate the proposed research model and hypotheses, we conducted a PLS(Partial Least Squares) analysis, using a total of 128 data collected on employees working for local banks located in Gwangju. The key findings are as follows. First, our results show that except SEA, the other three sub-dimensions of EI are positively associated with cognition-based trust and affect-based trust. More specifically, when a leader has the ability of using his or her emotions to motivate followers to achieve the organizational goal (i.e., UOE), followers' cognition-based trust is greatly increased. In contrast, the most influential dimension of EI for followers' affect-based trust is ROE that refers to a leader's ability of regulating his or her emotions effectively. These findings provide an academic implication by showing that sub-constructs of EI are associated with two types of follower trust in leaders, which remains uncovered. Second, two types of follower trust (i.e., emotion- and cognition-based trust) in leaders contribute to increased organizational commitment and job performance. That is, cognition-based trust is strongly related to job performance whereas affect-based trust is strongly related to organizational commitment. These findings suggest that to increase followers' job performance, it is essential that leaders build cognition-based trust with followers. In contrast, to increase followers' organizational commitment, leaders should attempt to establish affect-based trust with followers. Finally, organizational commitment considerably increases job performance. In our study, almost 60 percentage of the variation of job performance is explained by the three variables namely, organizational commitment, cognition-based trust and affect-based trust. Overall, our results provide an empirical evidence for the assertion that a leader’s EI plays a key role in enhancing two types of follower trust in leader i.e., cognition- and affect-based trust, which in turn lead to increased organizational commitment and job performance.

 
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