TheThe technology acceptance model (TAM) predicts the user acceptance of end-user applications by specifying casual relationships among external variables, for example perceived ease of use, perceived usefulness, attitude, and actual usage. However, TAM focused on volitional behavior. When technology usage is mandated, as it is in many small and medium enterprises (SMEs), it is expected that the underlying relationships of traditional TAM will be different. Also, perceived resources will play a significant role in explaining the context of mandatory environments compared to voluntary environments.
This paper discusses technology acceptance in accounting information systems whilst examine TAM in mandated usage environments.

Extant researches on high-tech venture businesses going abroad have been mainly focused on the direct causal relationship between the intention going abroad and various independents such as product attributes, firm and industry characteristics and environmental factors. It was hypothesized that indirect effects exist between antecedents and consequence through mediating variables. Through an empirical study of e-commerce related venture businesses we show that the perceived need for and the perceived barrier of entering into international markets mediate independent influencing factors and the dependent variable of the foreign market entry behavior relationship. The theoretical and practical implications of these findings are discussed.

Based on 70 companies of the special construction industry in Busan area, this study analyses and provides suggestions for improvement on accounting practices and cost management of the industry.
Research results suggest that the industry needs regulations for avoiding both low volume of construction contracts and biddings of below cost. Also It needs to educate more professionals, to insure construction fund, and to improve the sub-contract regulation. For accounting practice, research results suggest the percentage of completion method for the profit recognition method and improvement on calculating completion ratio by using actual progress of a construction or by invested construction funds. Both job-order costing and standard costing method should be used more to control construction cost better.
Since there are few current research papers in construction or special construction area, this study provides very useful empirical results on accounting practice, operations, and cost control not only for the special construction industry in Busan area but also for future studies of construction area in general construction area.

This study examined the expected work values as variables which would affect career choice for entrepreneurship or organizational employment, and workplace choice for large enterprises or SMEs. This study also examined the relationship between individuals' career orientations and their career choices. Data were collected from undergraduates of business department, and graduates of the same department. The samples of 208 and 110 for each group were used for analysis. Results showed that students expected different levels of work value fulfillment from each of entrepreneurship, large enterprises, and SMEs. Expectations of work values entrepreneurship would fulfill were also differed between students choosing entrepreneurship and organizational employment as their careers. Results also showed that students' career choice depended on their types of career orientation.

As the business becomes influential, the whole society shows great concern for business ethics. However, only a few study investigates the relationship between the business ethics and business performances, while the most of the common study topics are the factors affecting the business ethics and the management`s ethical level itself.
The purposes of this study are (1) to enhance the systematic understanding of business ethics by reviewing it`s developments and providing a standard for it`s measure, (2) to analyze the levels of the business ethics in Korea, (3) to find the factors affecting the ethical levels of business and the extents of their influences, (4) to study the relationship between the ethical levels of business and business performances, and (5) the deliver implications for the improvement of business performances and competitiveness.
The first step toward the goal is to conduct an extensive reference search. Based upon the literature review, a model for empirical test is developed. The results indicate that (1) the Korean businesses tend to focus their attentions on internal aspects and management performance rather than on the external ones, (2) passive business ethics tends to be emphasized compared to active ethics, (3) overall the ethical levels of the businesses are relatively high, (4) the ethical levels of the businesses are affected by the individual, organizational and social factors, and (5) higher ethical levels result in better business performance.
Consequently, further studies seem to be necessary to take into account more extensive factors in the model, to analyze the transition of the outcomes over time, and to study the business ethics based on behavioral term.

This paper reports evidence supporting the hypothesis that production flexibility is one of the forces that explain differences between the performance of small firms and that of large firms in Korea. Using a data set composed of annual observations on 431 firms, this study, first, tests whether the firm's performances are different between small firms and large firms, and then investigates the determinants of the relative advantage of small and large business using regression methodology.
The empirical result implies that the performance of small firms is higher than that of large firms, because small firms have the flexible production structures which enable them to respond better to changing demand conditions. The result also shows that small firms are faced with the diseconomies of scale, while large firms enjoy the economies of scale.

Reviewing the literature of human resources management, researchers have explored different configurations of job characteristics, organizational commitment and job satisfaction. In this paper, we offer a new configuration that includes interactive effects of job characteristics, organizational commitment on job satisfaction. Utilizing structural equation modeling, we test our 3 proposed model among employees in the small-medium sized firms. The Structural Equation Modeling approach has been employed to investigate the cross influences among the three categories. The proposed model 3 against the another two models produces the best fit. The theoretical and managerial implications are discussed.

Information systems research was mostly conducted in the context of large size enterprises, and similar frameworks are applied to small and medium enterprises with modifications. However, in many cases, the context of small and medium enterprises(SME) requires different perspectives and approaches in developing and using information systems. In this regards, this study explores and investigates antecedents of IS success in the context of SMEs from the ground up. Information strategy planning documents of 1109 SMEs were collected and contents were analyzed from the perspective of success factors particular to SME context.
Data analysis was conducted in four phases. The first phase was the preprocess, preparing and integrating the text from 1109 consulting reports, followed by phase 2, in which large amount of text were processed, drawing up basic analysis units by conceptualizing and counting number of words and relations. In phase 3, a tool based on Excel was developed to systematically break sentences into meaningful analysis units, producing an analysis matrix. Finally, in phase 4, sentences and analysis units were counted and categorized based on the frequency of simultaneous appearance.
As a result, six categories that require immediate attention on SMEs side were emerged: information orientation, work process, information strategy, management system, human resources, information organization, in sequence of importance.

Along with the development of national economy and increasing income, the demand for better medical quality and specialized hospital service is becoming important. At the same time, social costs of hospital operation is also increasing. As the demand for effective and high quality, the number of hospitals also increased rapidly, which led to increased competition among hospitals. To survive the competitive environment, introduction of the concept of customer satisfaction in hospital management is becoming more important.
Therefore, this study attempts to analyze the managerial factors that affect the performance of hospital service.
Data were collected through structured questionnaires taken by 400 patients visited 4 small and medium-sized hospitals in Cheongju with 150, 200, 276 and 550 beds.
As the results of the regression analysis on the performance variable, the quality of medical treatment is the most important factor. And the convenience facilities to the customers, waiting time and procedure are also important factors.