Earticle

기업의 창업가들과 경영자들은 글로벌 대기업들에 의해 지배되고 있는 산업들에서 성공하기 위해 필요한 규모 및 능력을 달성하기 위해서 협력업체들과의 확장된 네트워크를 잘 이용할 줄 알아야 한다는 사실을 목격하게 된다. 기업의 경영자들은 간소하지만 민첩한 기업을 만들고자 한다면, 그들은 어떻게 기업의 조직구조 모델이 운영효율성, 유연성에 영향을 미치게 되는지, 그리고 어떻게 기업 조직을 기업환경과 전략(기회와 위협을 감지하고 대응할 수 있는)에 맞게 조정해야 하는지를 이해해야 한다. 본 연구는 요즘처럼 빠르게 변하고 불확실한 기업 환경에서 생존하고 번창할 수 있는 기업을 만들기 위해 필요한 역량들을 검토한다. 본 논문에 제시된 것 들은 빠르게 변하는 글로벌 경제의 수요에 대처하려 했던 수백 명의 경영자들과 기업창업자들의 지난 20년 동안의 노력의 결과들이다[1]. 본 연구의 결과는 정보기술(IT)이 기업의 성공을 위해 필요한 역량 및 조직구조를 개발하는데 있어서 필요한 가이드라인을 제공한다. 본 연구는 계량적인 연구 모델을 제시하지 못하는 한계점을 가지고 있으나, 최근의 정보기술 환경에서 기업들이 조직의 구조를 설계하는데 있어 고려해야할 점들과 지침을 제공하는 것이 연구의 목적이다.

Most of researchers and business futurists agree that traditional organizational designs are inadequate for coping with today's turbulent and increasingly networked world. Executives in small firms find that their organizations must tap into an extended network of partners to achieve the scale and power needed to succeed in industries dominated by large, global firms. As they attempt to build lean yet agile businesses, these executives are finding that they no longer rely on gut instinct alone. Neither can they simply copy organizational model that worked in the past. They must understand how organizational design choices influence operational efficiency and flexibility and, even more important, how to best align the organization with the environment and the strategy chosen to quickly and effectively sense and respond to opportunities and threats. This research examines the capabilities required to build businesses that can survive and prosper in today's fast-faced and uncertain environment. The insights presented in this research have emerged from over 30 years of work with hundreds of executives and entrepreneurs as they struggled to build businesses that could cope with the demands of a rapidly changing, networked global economy. The insights from this research suggest that IT is an important enabler for developing the best capabilities required for success.

The purpose of this research is to examine the major determinants affecting the usage and performance of information technologies in Daedeok Valley and Zhongguancun venture firms. The development of the research model is based on the theoretical linkages of IDT (Innovation Diffusion Theory) and TAM(Technology Acceptance Model). Seven hypotheses are derived and tested using regression analysis. The results from regression analysis suggest that the usage of Information technologies is affected by innovation characteristics (perceived usefulness) as well as organizational characteristics (top management support, employee capability on information technology acceptance) in Daedeok Valley venture firms. But, The results from regression analysis suggest that the usage of Information technologies is affected by innovation characteristics (perceived usefulness), organizational characteristics (top management support, employee capability on information technology acceptance), and external pressure (environmental uncertainty, intensity of competition) in Zhongguancun venture firms.

Personalization and customization of product and service designs involving firms and customers using online design interfaces across the Internet is increasingly being facilitated by brands. Research on the role of information technology and value co-creation across various research disciplines in management has provided learnings on ways to creatively improve products and services by integrating customers and firms in web portals. This paper provides a comprehensive analysis of the specific attributes of value co-creation between customers and firms relevant to business logic, learnings, projects, personalized products and services, social network innovations, brand management and markets across the Internet for the purpose of enhancing information management of value co-creation for industries and research. The paper draws on published research and industry surveys on how value co-creation is growing in the digital economy. An industry survey of managers who use web portals for their business responded to a questionnaire on how various social, economic and intellectual motivation factors of firm-customer interactions result in value co-creation for customers and firms. These motivation factors can lead to improved learning systems for business process improvements and service management for industries, customers and firms and may also be classified.

본 연구는 스마트공장시스템이 관리회계에 어떠한 영향을 미치는가를 분석함에 주된 목적이 있다. 국내 108개 중소제조기업으로부터 수집한 데이터를 분석하여 스마트공장시스템의 실행이 관리회계 업무에 중대한 변화를 야기한다 는 실증을 도출하고자 하였다. 회귀모형분석을 통하여 스마트공장 특성이 관리회계 범위 중 내부보고, 예산편성, 최신회 계기법의 적용, 조직원의 관리회계 직무 등 4개의 측면에서에 긍정적인 영향을 미친다는 결과를 도출하였다. 세부적으로 예산편성의 세분화에 있어서 명세화된 예산편성 소프트웨어의 실행 품질은 유의적 영향을 미치지만 경영환경과 회계기 법의 적용간에 부의 상관관계가 발견되었다. 본 연구를 통하여 중소제조기업은 관리회계 실무적 효과를 증진시킬 수 있도록 원가행태의 변동성추적을 통한 생산량, 제품배합결정 등과 같은 경영분석 모듈의 실행에 초점을 두어야 한다는 점을 제안한다.

The objective of this research is to investigate how implementation of smart factory systems(SFS) effects management accounting(MA). The results based on data collected from 108 Korea small and medium enterprises(SME) confirmed that SFS implementation caused significant MA changes. Estimated regression models revealed that the most important SFS characteristic were the analytical capabilities since it positively influenced MA changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and MA employee’s job. In the segment of budgeting, the quality of implementation of specialized bedgeting software had significant and positive influence. The only negative correlation founded was the one between the uncertainty of business environment and adoption of modern accounting techniques. Results from this study provide that SME should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in MA prctices.

오늘날 글로벌 경쟁 환경에서 다양한 산업에 걸쳐 기업들은 경쟁력을 강화시키기 위하여 공급망의 성과를 개선하고 생산성과 그 효율성을 높이기 위하여 다양한 노력을 기울이고 있다. 최근 몽골의 건설 관련 기업들도 이러한 공급망의 중요성을 인식하기 시작하고 있지만, 몽골 건설산업의 공급망 성과를 성공적으로 관리하고 측정하는 방법에 대해서는 많은 제약이 있는 것이 사실이다. 이 연구는 몽골 건설산업 내 관련 기업들의 설문을 통해 건설 공급망 성과에 영향을 미치는 요인에 대해 알아보고자 한다. 이 연구는 다중 회귀 분석에서 200개 조사 기업 중 71개의 유효한 응답을 활용하였으며, 이를 통해 공급망 내 기업들 간의 관계가 정보 기술과 공급망 성과를 중재하는 반면 환경적 불확실성은 성과에 부정적인 영향을 미친다는 것을 보여준다. 특히 본 연구결과에서는 공급망 관계 요인이 공급망 성과의 가장 중요한 예측 인자임을 보여주고 있다. 이번 연구에서는 제조업에 비해 공급망 관리에 있어서 상대적으로 제약이 많은 건설업에 대한 공급망 성과 관리에 대해 조사하였다. 주어진 기간 내 많은 협력업체를 통해 프로젝트 기반으로 이루어지는 건설의 특수성으로 인해 무엇보다 공급망 성과측정을 위해 알맞은 계획과 전략이 잘 마련되어야 할 것이다. 이에 따라 본 연구는 정보 기술, 공급망 내 기업들 간의 관계, 환경적 불확실성이 공급망 성과에 긍정적인 영향을 미친다는 것을 보여주고 있으며, 이 중 공급망 관계 요인이 공급망 성과에 가장 큰 요인을 미친다는 것을 보여준다. 이는 기존 공급망 성과 관리에 제한적이었던 몽골의 건설산업 정책의 방향에 있어서 기본적인 틀을 마련해야 하는 근거로 제시할 수 있으며, 공급망 투자에 있어서 공급망 관계 평가시스템의 개발에 대한 통찰력을 제공할 수 있을 것이다. 즉, 기존의 공급망 관계 평가시스템에서 벗어나 고객과의 관계 및 공급업체와의 협력 관계가 장기간에 걸친 고객에 대한 이해와 협력 관계의 구축이 중요함으로써 이에 대한 보완이 필요하다. 최근 공급망 관리에서는 네트워크의 복잡성과 글로벌화에 대한 대응책으로써 공급 관계에 있는 기업들 간의 간밀한 관계를 형성하는 것이 무엇보다 중요하다는 것은 일맥상통하는 결과이다. 본 연구는 몽골의 건설산업을 중심으로 하여 산업 내 관련 기업들 간의 공급망 관계 요인이 공급망 성과에 큰 영향을 미칠 수 있음을 규명하였다. 정보 기술, 공급망 관계 요인, 환경적 불확실성의 영향에 대한 이 연구의 결과는 상대적으로 공급망 관리 전반에 대한 정보와 정책이 낙후되어 있지만 향후 잠재적으로 건설산업의 발전이 이루어질 몽골뿐만 아니라 저개발 국가에게 체계적인 공급망 성과 관리를 구축하기 위한 전략과 실질적인 정책의 마련이 필요함을 강조하고 있다.

In today’s world competition, companies are always in search for new ways to improve the performance of their supply chain, and gather knowledge and skills to reduce time, improve quality and increase productivity. In recent years, Mongolian construction companies started to recognize the importance of supply chain. But there is a limited research and literature on the way how to successfully manage and measure the supply chain performance in Mongolia. The thesis addresses the theory and practice of factors affecting on supply chain performance on the sample of Mongolian construction companies. The study tries to define which factors influence on supply chain performance and which one has the most critical impact in the case construction companies. This study utilized 71 valid responses from 200 surveyed companies in the multiple regression analysis. The findings indicate that supply chain relationship significantly mediates information technology with supply chain performance, whereas environmental uncertainty negatively effects the performance. In addition, the results demonstrate that the supply chain relationship factor is the most critical predictor of supply chain performance. Hence, companies should control the supply chain and gain experience from their mistakes on every stage of supply chain process, and utilize the knowledge in the next phase. The answers of suggested research questions are as follows. The first research question was with which factors can the performance of the supply chain in the construction companies be measured? The results show that information technology, supply chain relationship, environmental uncertainty have positive impact on supply chain performance. The second question was with which factors are most effective in influencing supply chain performance. The results reveals that the most critical factor influencing supply chain performance in Mongolia is supply chain relationship. Since there was no formal information about supply chain performance in Mongolia, this study gives considerable information about supply chain performance in Mongolian companies. Also, it contributed to the limited research on supply chain system in Mongolia and tries to develop a framework for the relationship between affected factors and supply chain performance in case of Mongolian companies. Consequently, it provides insight for experts who would invest in supply chain systems. The result of this study pointed out critical factors for supply chain performance that claim more consideration from managers and engineers to implement supply chain performance successfully. The results of this paper reveal that companies should start the planning stage with a plan detailing the supply chain from it indicators that needed to evaluate success. Without clarifying supply chain desired it companies would not be aware that whether they implementing successfully or not. Without clear indicators and adequate parameters, it is impossible to measure supply chain. Supply chain relationship is proved that it has the strongest influence on supply chain performance. This result asserts the assessment of existing supply chain relationship is required for reaping supply chain performance. Assessments of existing supply chain relationship includes assessing whether the company has supply relation team, building stronger relationships will bring extra security because collaboration with customers and suppliers demonstrates understanding, concern and the desire to work with them over the longer term. Supply chain practitioners continue to press managers to form closer, longer-term relationships between customers and fewer suppliers as the only response to increasing market sophistication and globalization.

We examine the effects of information technology (IT) labor on productivity using data from U.S. private industries. Our results suggest that IT labor is more than six times as productive as non-IT labor. We also find that IT labor has a significant positive impact on the productivity of IT capital, but not on IT outsourcing. Further analyses reveal that in IT intensive industries IT labor significantly enhances the productivity of both IT capital and IT outsourcing, and a lesser such impact in non-IT-intensive industries. Moreover, dividing IT labor by wage levels, we find that high-wage IT labor has a significant effect on productivity, whereas lower-wage IT labor does not. More critically, although all IT labor enhances the productivity of IT capital, it is only high-wage IT labor that has a positive impact on the productivity of IT outsourcing.

정보기술의 급속한 발전으로 회계관련 소프트웨어를 이용한 회계정보의 산출의 기초인 전산회계는 지식산업사회의 기업자본과 경영의 중추적인 역할을 하는 중요한 핵심 분야로서 인식되어지고 있으며, 정보화 사회에서 전산회계 능력의 중요성과 필요성이 확산되고 있다. 따라서 본 연구는 정보화시대에 기업 경영자에게는 필요한 회계정보를 창출하고 실무계에서 요구하는 기술적 능력과 회계적 지식을 함양하기 위한 교육으로서 필요한 전산회계교육의 발전과 개선방안을 기존 연구들을 통하여 제시하고자 하며 새로운 시대에 부합하는 전산회계교육의 목적을 달성하여 회계정보를 창출하는 전문가를 양성하는데 도움이 될 것으로 생각된다.

With rapid development of information technology, computerized accounting used accounting related software generates a large number of accounting information. It is recognized as the important core field and a great role of business capital and corporate management. In knowledge－oriented and information industrial society, importance and requirement of computerized accounting is spreading. Accordingly, this research generates necessary accounting information to business manager in information－oriented period, through existing researches, show development and improvement direction of a necessary computerized accounting education as education for building up technical capability and accounting knowledge in community of business practice, with attaining objectives of computerized accounting education well matched the new period, is helpful for training an expert creating accounting information.

Next Generation internet banking service for important role of banking business competitive power separates service function of individual banking and should equip various service that coincides in each special qualities these are customer management, portfolio management, global corporation support etc. The past few years have been characterized by rapid changes in technology and the introduction of corporate and retail banking services through the Internet. the integration of e-banking platforms with legacy systems and the increasing dependence of banks on third party information service providers, all dramatically amplify the magnitude of risks to which banks are exposed. Risk management disciplines have not evolved at the same speed and many institutions, especially the smaller ones, have not been able to incorporate Internet banking risk controls within their existing risk management structures. This article provides an overview of the various risks which are heightened with Internet banking, and a holistic approach to managing these risks. In addition, the presentation will explain the different risk areas and the controls to be adopted to mitigate these risks.

목적 : 본 연구는 예비연구로 65세 이상 노인을 대상으로 Information & Communication Technology (ICT) 홈 기반 프로그램을 적용하여 인지향상 프로그램의 효과를 확인하고, 원격재활 전달모델로서 가능성을 찾고자 한다. 연구방법 : 2022년 8월부터 10월까지 대상자 3인을 선정하여 약 2개월에 걸쳐 ICT 홈 기반 인지향상 프로그램 중재를 실시하였다. 본 중재는 프로그램 전⋅후 인지향상을 평가하기 위해 한국판 간이 정신 상태 검사, 한국판 몬트리올 인지평가, 노인용 전산화 인지평가도구, Two shorter form of the Center for Epidemiologic Studies Depression scale을 사용하여 진행하였다. 치료사는 원격으로 대상자의 수준에 맞는 인지훈련의 난이도 조절을 매주 피드백을 통해 설정하고 프로그램 진행 시에는 매일 정해진 시간에 치료사의 도움 없이 진행하였다. 인지향상 프로그램에 대한 추가 의견을 위해 인터뷰를 진행하였다. 결과 : 중재 후, 사전 사후에 진행한 한국판 몬트리올 인지평가 대부분의 항목에서 모든 대상자가 향상된 점수를 보였다. 또한 Cotras-pro의 항목 중 상위인지, 언어능력, 주의집중, 시지각, 기억력이 향상되었다. 결론 : ICT 홈 기반 프로그램을 사용한 인지재활훈련은 치매를 예방할 뿐 아니라 원격재활에 대한 내적동기 또한 가질 수 있었다. 본 연구를 통해 노인을 대상으로 한 원격재활이 가능할 수 있음을 확인할 수 있었다.

Objective : This study, as a preliminary study, applied an Information & Communication Technology (ICT) home-based program to elderly people aged 65 years or older to confirm the effect of the cognitive enhancement program and to find the possibility of remote rehabilitation. Methods : This study from August to October 2022, three subjects were selected and the intervention was conducted for about 2 months. This intervention was conducted using Korean version of Mini-Mental State Examination, Korean version of Montreal Cognitive Assessment (MoCA-K), Computer Cognitive Senior Assessment System, and the Center for Epidemiologic Studies Depression scale to evaluate cognitive improvement before and after the program. The therapist remotely set the level of cognitive training according to the subject's level through weekly feedback. Results : After the intervention, all subjects showed improved scores in most items of the MoCA-K conducted before and after the intervention. In addition, among the items of Cotras-pro, upper cognition, language ability, attention, visual perception, and memory were improved. Conclusion : Cognitive rehabilitation training using an ICT home-based program not only prevented dementia but also made it habitual. Through this study, it was confirmed that remote rehabilitation for the elderly could be possible.

노인층의 정보격차(digital divide)는 건강정보 불균형을 야기하고, 이는 노인층의 건강 문제로 이어질 수 있다. 이에 본 연구는 노인 건강과 관련된 신문보도가 노인의 정 보통신기술(ICT)의 수용을 장려하여 정보격차를 줄일 수 있는 메시지 요소를 포함하고 있는지 분석하였다. 기술수용모델을 분석틀로 사용하여, 인지된 유용성(perceived usefulness), 인지된 이용용이성(perceived ease of use)과 유용성과 이용용이성에 영 향을 미치는 변수들이 노인의 건강 관련 정보통신기술(ICT)을 다루는 신문기사에 어떻 게 제시되는지 살펴보았다. 분석 결과, 인지된 유용성, 인지된 이용용이성, 유용성과 이 용용이성에 영향을 미치는 변수들은 노인보다, 노인 주변사람을 이용주체로 하여 정보통 신기술(ICT)의 수용을 권장하는 경우가 대부분이었다. 특히 노인의 정보통신기술(ICT) 의 사용을 증진시킬 수 있는 자기효능감에 대한 언급은 거의 찾아볼 수 없었다. 연구결과 는 신문기사가 노인의 정보격차를 줄이는데 효과적이지 않고, 오히려 노인을 돌봄의 대 상으로 인식시켜 노인의 적극적인 정보추구나 획득을 저해할 수 있다는 것을 나타낸다.

Given the impact of digital divide on health disparities of older adults, this study analyzed how and to what extant the news articles targeting older adults encourage adoption of health related information and communication technology(ICT). Using the Technology Acceptance Model(TAM) as a theoretical framework, message components of 100 news articles were assessed in terms of perceived usefulness(PU), perceived ease of use(PEOU), and indirect factors that increase PU and/or PEOU. Results showed that most of the PU, PEOU and indirect factors were included in the articles defined users of the ICT as surrounding people such as family and caregivers, instead of older adults themselves. In particular, few articles provided self-efficacy components. Results illustrate that news articles fail to include necessary message components that can motivate older adults to adopt health related ICT. Rather news reports depict older adults as the object of being taken care of and discourage older adults’ active pursuit of information seeking through ICT.

본 연구는 현행 ICT 거버넌스의 주요 논리를 분석하여 콘텐츠가 성장할 수 있는 ‘창조산업 생태계 및 친화적 콘텐츠 거버넌스 구축’을 위한 정책대안을 제시하는데 있다. 이를 위해 ICT 생태계가 주장하는 인터넷 중심의 콘텐츠(C)-플랫폼(P)-네트워크(N)-디바이스(D) 부문의 문제점을 진단하고, 이를 포괄하는 보다 거시적 개념으로서 콘텐츠산업 생태계(c-P-N-D에서 C-p-n-d로의 진화)’의 근거 논리를 전개하였다. 연구결과 ICT 생태계 주장의 논리는 IT 차원의 통합에 집중됨으로서 콘텐츠(C) 경쟁력의 원천과 핵심 속성(창작자, 창조성 등) 등이 경시되어, 콘텐츠(C) 부문이 P-N-D 각 부문보다 작은 개념으로 인식될 가능성이 매우 크다. 즉 콘텐츠(C)는 Large C가 아닌 Small c 개념으로 c-P-N-D 가치사슬체계로 간주되어 상대적으로 창의적 콘텐츠가 소홀하게 다루어질 우려가 있다. 따라서 콘텐츠 핵심인 창작이 순수예술과 함께 어우러진 문화적 감수성에서 발현될 수 있도록 ‘ICT생태계(c-P-N-D)에서 콘텐츠산업 생태계(C-p-n-d)로의 진화’가 모색되어야 할 것이다.

This study aims to analyze the key logic of the current C-P-N-D ICT ecological system, to find out the shortcomings of the current system, and then to offer policy suggestions for the establishment of a new creative contents industry ecological system; that is, ICCT (Information, Communication, Contents and Technology) System.

This study investigated the use of community information and communication technologies in light of its dual visions (i.e., serving as an affordable Internet service provider and a community building tool). Surveying the randomly selected users of a community network (n = 213), this study examined the influence of the community features on service use compared to that of Internet features. The present study found that the respondents were using the service mainly for general Internet features, such as email and web access. More than two-thirds of the respondents did not recognize community contents as available service. Community features of the service were found as significant predictors of use only among people who were aware of community contents but not among people who were not. Nonetheless, there was no difference in the amount of use between the two groups, indicating that the awareness of community contents itself did not increase use. Findings suggest that the service providers did not fully communicate the community aspect of the service with the users although the very aspect distinguishes the service from other Internet services.

Sustainable Information Technology (IT) and Sustainable Information Systems (IS) were synonymous with Green IT-IS until recently the studies focused on sustainable IT-IS encompassing the interaction between economy, society, and environment. Here, is an attempt to understand the development in the emerging field of Sustainable IT-IS from Green IT-Green IS. The studies in the area of Sustainable IT-IS spare address diverse topics. This study attempts to provide a framework for the field of research and indicate potential research directions in the sustainable IT-IS domain. A detailed comparative analysis approach of 296 papers has been used to understand the progress of management research in Sustainable IT-IS vis-à-vis Green IT-IS. The review analyses the collated literature to understand the trends across the study period, development across various economies/ geographies, methodological approaches used, behavioral and theoretical aspects investigated, and finally, develop a taxonomy based on identified theses in the field of study. The study highlights that developed countries focus more on studies on the Sustainable IT-IS domain compared to other economies. It was evident that sustainable IS has received very limited focus. The study identifies 7 major themes and 29 subthemes forming the area of study during the evolution of Sustainable IT-IS through Green IT-IS. Subsequently, taxonomy was proposed to identify future research initiatives for investigation. The review comparing the evolution of research on managerial issues on Sustainable IT-IS vis-à-vis Green IT-IS is provided perhaps for the first time. The study provides an avenue for future research in the upcoming domain of Sustainable IT-IS.

The concept of Health Related Quality of Life and its determinants have evolved since the 1980s. Although many researchers have published articles of technology usage in hospitals and the installation of technology based healthcare system, the research about applying the information technology to improve the patients’ perceived quality of healthcare services is still limited. In general, services are deeds, processes and performances that are essentially concerns of the consumer. The healthcare service quality depends on tangible factors, such as equipments, facilities, and the quality of hospital staff and also the intangible ones. The main purpose of this work is to establish new model and find out the contribution of information technology to enhance the patients’ perceived quality of healthcare service. We attempted to examine the main information technology related factors in 3 aspects, namely quality of information, the technology accessibility and the community that can improve patients’ perceived quality of healthcare services. Offline and online questionnaires were used to measure the patients’ perceived quality and were distributed to 384 people in 2 countries, Laos and South Korea. A principle component analysis and multiple regressions were used to verify our model. Results show that the use of information technology has partial positive effect on patient-physician interaction in both countries. However, patient knowledge and patient autonomy which are the 2 dimensions of patient-physician interaction has significant positive effect on patients’ perceived quality of healthcare service.

Contemporary research on information technology (IT) continuance is plagued by inadequate understanding of the continuance concept and inappropriate use of theories for studying this phenomenon. Following a review of the IT continuance literature, this paper identifies some of the extant misconceptions about continuance research and suggests theoretical avenues for advancing this research in a meaningful manner. Based on these insights, an extended expectation-confirmation theoretic model of IT continuance is proposed.