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학회지논문 목차 LIST |
아래논문중에서 주제 또는 초록보기를 클릭하시면 논문초록의 내용을 미리보기 하실수 있습니다 |
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- Shin Jong Chil (Konkuk University))
- Song Chang Seok (Soongsil University)
- Hong Seong Tae (Sangmyung University)
- Kang Myung Soo (Hansung University)
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[논문다운받기]
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The Internet has been considered as an important strategic means to build up small-and-medium sized companies and many efforts have been made for SMEs to utilize the information for their efficient and effective management by the industries and government. Under this background, we tried a structural approach on SMEs' Internet marketing related activities.
Empirical research showed that products' appropriateness to the Internet, marketing resource barrier, organizational Internet knowledge, the dependence of major transaction counterparts and peer pressure have significant effect on the intention to use the Internet marketing. But the hypothesis related to reputation and industrial competitiveness are not supported. This result reflects on the SMEs and this study's subjects characteristics and the result can not be considered countervailing but mutually complement.
These results also give some implication on which SMEs characteristics are suitable for the introduction and utilization of the Internet marketing and that some previous readiness and supportiveness of companies and the government are required.
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- Kim Young Tae (Hannam University)
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[논문다운받기]
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This study was analyzed empirically about the capacity for enhancement of Eco-efficiency on small and medium manufacturing companies in Taejon-Chungnam region that were certified ISO14000. If the companies increases the environmental investments and costs, then environmental performance indicators of them will be improve. The results were as follows.
First, according to the extent of environmental influence, it was confirmed the difference in environmental investments and costs among the industries.
Second, according to the assets, it was confirmed the difference in environmental investments among the companies. Third, according to the sales, it was confirmed the difference in environmental costs among the companies. Fourth, among the environmental investments and costs and performance, it was confirmed the positive correlation in the companies. Fifth, if the company increase the environmental investments, the environmental performance was increased. Sixth, if the company increase the environmental costs, the environmental performance was increased.
Conclusionly, Eco-efficiency, that is, the efficiency of environmental management are important with the rational environmental investments and costs in order to improve the environmental performance according to the company characteristics,
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- Park Joonho (Hanyang University)
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[논문다운받기]
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This research intends to identify current Cost/Management Accounting practices of SMEs in Seoul, Gyeonggi and Inchon areas. And the adoption of well-discussed management concepts and techniques among SMEs is also examined in order for the comprehensive understanding of current status of SMEs' managerial capability. The results of research show that there has been a noticeable improvement in cost accounting practices and in the adoption of modern management concepts and techniques. Despite this improvement, still the majority of firms are not free from the problems of traditional cost/management accounting practices. Many firms are still depending on single volume-based driver for manufacturing overheads allocation, and quite so often, convenience and past practices dictate accounting system. Therefore, there stil are huge room for further improvement.
With very limited number of previous research on SMEs' Cost/Management Accounting practices available, this research provides very useful results with respect to issues that should be considered in improvement efforts. And this research also provides information that can be utilized in governmental policy decision-making, and can be used as guidelines for the firms attempting to development cost/management accounting system.
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- HongKwan Soo (Keimyung University)
- CheongKi-Woong (Keimyung University)
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[논문다운받기]
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As the importance of supply chain management becomes increasingly recognized as a vital factor to company performance, researchers and practitioners alike are focusing their attention on this subject. The study's main object is to examine the impact of environmental clockseed, information sharing, and collaboration on supply chain performance. Reviewing the literature, we suggested a research model and developed five hypotheses to be tested. A sample of 102 manufacturing firms in several industries was used to empirically test these hypotheses. Major findings are: 1) environmental clockspeed has a positive impact on information sharing and collaboration, 2) information sharing has a positive impact on collaboration, 3) greater the information sharing and greater the collaboration between the buyer and its supplier, greater the performance. Inconsistent with prior research, the influence of environmental closckspeed on collaboration was positive. The result of the hypotheses test are detailed and implications for supply chain management discussed.
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- Shin Gun Kwon (Hoseo University)
- Kim Yeon Yong (Hoseo University)
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Small & medium firms need to make a prior evaluation of target softwares in order to construct accounting information system before purchasing packed accounting softwares which are appropriate for their companies. However, there has been rare cases of comparisons between products though scores of accounting softwares for medium & small firms have been produced. Therefore it is considered very difficult for a company to choose appropriate softwares to meet its needs.
In the current study, the researcher purports to make a comparison of NEOplus/SAwin and AIAS products, which are considered to be different from each other in the accounting process. For this purpose, criteria of quality evaluation which have shown high reliability and validity in the previous studies were ed and applied to the comparison of the products.
Longitudinal observation was used for 1-year in order to improve the survey methods used in the previous studies. The criteria of evaluation applied during observation were usability, flexibility, information contents, security, and suppliers' evaluation.
As a result of the study it was found that the softwares showed significant difference in the aspects of usability, flexibility, information contents, security, and suppliers' evaluation. It is hoped that this result will be able to provide necessary criteria in the purchase of packed accounting softwares in the future.
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- Cho Se-Hyung (Konyang Univ)
- Kim Seung-Chul (Hanyang Univ)
- Chung Yong-Kyun (Kangwon National Univ)
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[논문다운받기]
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Business firms are increasingly taking part in online business activities through internet as the size of the e-commerce market is rapidly growing in the recent years. Electronic commerce (EC) activities now become an essential part of the business strategy for survival as well as growth for both large enterprises and small- to medium-sized enterprises (SMEs).
Previous studies on e-commerce mostly focused on the factors leading to adoption and diffusion of EC by business firms, and also have been carried out with the data from big enterprises. More often than not, the results obtained from the large business firms are used to provide the guidelines for SMEs. SMEs are, however, different from large business firms in many aspects, and need to be studied on their own.
This paper extends the previous researches on EC in three aspects. Firstly, we study the e-commerce issues in the area of implementation in relation to EC performance, beyond the adoption and diffusion of IT technology which has been the research issues in many previous researches. Secondly, we focus on small and medium enterprises which comprise a large portion of national economy with significant influence. Finally, we propose desirable EC strategies for SMEs upon consideration of SMEs' characteristics.
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- O Oung Rak (Soongsil University)
- Kim Yi Bae (Soongsil University)
- Kwon Ku Il (Cheongju Girls' Commercial High School)
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[논문다운받기]
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This study primarily examines whether cash flow have an incremental explanatory power on stock prices as an useful information that accounting earnings may not provide for investors in KOSDAQ market. In addition, this study further focuses on verifying firm characteristics affecting on the usefulness of cash flow information by analyzing the difference between venture and non-venture firms in explanatory power on stock prices.
Our empirical results show that abnormal earnings and book value per share of non-venture firms listed in KOSDAQ are significantly positively related to stock prices regardless of firm characteristics though the incremental power of cash flow in normal firms are not significant. In case of venture firms with higher cash flow, the coefficient of abnormal earings and book value per share are significantly positively related to stock prices while firms with lower cash flow have no significant coefficient of abnormal earnings. This result can be interpreted that cash flow of venture firms have further information content because the history of venture firms is relatively short and accounting earnings are regarded as relatively less reliable in comparison with normal firms.
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