한국IT서비스학회지 (Journal of Information Technology Services)

한국IT서비스학회 (Korea Society of IT Services)
권호 표지
DOI QR코드

DOI QR Code

제조기업의 데이터 품질과 재무적 성과

Data Quality and Firm Financial Performance in the Manufacturing Industry

  • 김정철 (국민대학교 비즈니스IT전문대학원) ;
  • 이춘열 (국민대학교 경영정보학부) ;
  • 이상호 (선문대학교 IT경영학과)
  • 투고 : 2012.09.14
  • 심사 : 2012.10.22
  • 발행 : 2012.11.30
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

There is a belief that timely and precise data are important to decisions and the better decisions are related to better firm performance. However, empirical research investigating the effect of data quality on firm financial performance is still scarce up to recently. Current study empirically explores such an effect of data quality on firm accounting performance in the Korean manufacturing industry during 2008~2010 with secondary data. The results show that better data quality does not impact on sales and operating profit, but positively and significantly impacts on EVA(Economic Value Added). Raising the level of data quality management maturity by one level can increase EVA by about 34% in manufacturing firms.

키워드

참고문헌

  1. 금융감독원, 전자공시 시스템, http://dart.fss.or.kr/, 2012.
  2. 박현지, 이춘열, "고객 DB 품질평가 및 품질원인에 관한 연구：고객포인트 관리 DB에 대한 실증적 평가", 한국정보기술응용학회 춘계학술대회, (2004), pp.190-209.
  3. 유천수, 심승배, "국방-IT융합을 위한 전략적 접근방안", 한국통신학회지(정보와 통신), 제28권, 제4호(2011), pp.3-10.
  4. 이상호, 박주석, 김재경, "금융산업에서의 데이터 품질이 경제적인 성과에 주는 영향의 실증분석", Information Systems Review, 제13 권, 제1호(2011), pp.1-11.
  5. 이춘열, "데이터베이스 품질평가에 관한 사례 연구", Journal of Information Technology Applications and Management, 제11권, 제4 호 (2004), pp.209-225.
  6. 이춘열, "비즈니스 인텔리전스 환경에서 변화 관리를 이용한 데이터 품질 향상에 대한 연구", Information Systems Review, 제6권, 제2호 (2004), pp.65-77.
  7. 이춘열, "정보구조 그래프를 이용한 통합 데이터 품질 관리방안 연구", Journal of Information Technology Applications and Management , 제10권, 제4호(2003), pp.103-118.
  8. 이춘열, 박재현, 배광현, 안희진, "데이터베이스 품질평가의 실증연구：한국데이터베이스진흥센타 품질평가 프레임워크를 중심으로", 데이터베이스 그랜드 컨퍼런스, (2003), pp. 455-461.
  9. 통계청, 국가통계포털, http://kosis.kr/index/index.jsp, 2012.
  10. 한국데이터베이스진흥원(구 한국데이터베이스진흥센터), 데이터 품질관리 성숙 모형(Ver1.0), http://www.dbq.or.kr/pds/pds_read.php? DBS_IDX = 123&page = 1&field = &keyword = &DBM_IDX = 3, 2006.
  11. Ballou, D. P. and H. L. Pazer, "Designing Information Systems to Optimize the Accuracy- timeliness Tradeoff", Information Systems Research, Vol.6, No.1(1995), pp.51-72. https://doi.org/10.1287/isre.6.1.51
  12. Batini, C., C. Cappiello, C. Francalanci and A. Maurino, "Methodologies for Data Quality Assessment and Improvement", ACM Computing Surveys, Vol.41, No.3(2009), pp.1-52.
  13. Caballero, I., A. Caro, C. Calero and M. Piattini, "IQM3：Information Quality Management Maturity Model", Journal of Universal Computer Science, Vol.41, No.22(2008), pp. 3658-3685.
  14. Cappiello, C., C. Francalanci and B. Pernici, "Time-related Factors of Data Quality in Multichannel Information Systems", Journal of Management Information Systems, Vol. 20, No.3(2003), pp.71-92. https://doi.org/10.1080/07421222.2003.11045769
  15. DeLone, W. H. and E. R. McLean, "Information Systems Success：The Quest for the Dependent Variable", Information Systems Research, Vol.3, No.1(1992), pp.60-95. https://doi.org/10.1287/isre.3.1.60
  16. DeLone, W. H. and E. R. McLean, "Measuring E-commerce Success：Applying the DeLone and McLean Information Systems Success Model", International Journal of Electronic Commerce, Vol.9, No.1(2004), pp. 31-47.
  17. DeLone, W. H. and E. R. McLean, "The DeLone and McLean Model of Information Systems Success：A Ten-year Update", Journal of Management Information Systems, Vol.19, No.4(2003), pp.9-30. https://doi.org/10.1080/07421222.2003.11045748
  18. Eckerson, W. W., Data Quality and the Bottom Line：Achieving Business Success through a Commitment to High Quality Data, TDWI Report Series, The Data Warehousing Institute, http://download.101com.com/ pub/tdwi/Files/DQReport.pdf, 2002.
  19. Haug, A., F. Zachariassen, and D. van Liempd, "The Costs of Poor Data Quality", Journal of Industrial Engineering and Management, Vol.4, No.2(2011), pp.168-193.
  20. Kim, J. K., J. Y. Xiang and S. Lee, "The Impact of IT Investment on Firm Performance in China：An Empirical Investigation of the Chinese Electronics Industry", Technology Forecasting and Social Change, Vol.76, No.5(2009), pp.678-687. https://doi.org/10.1016/j.techfore.2008.03.008
  21. Lee, S. and S. H. Kim, "A Lag Effect of IT Investment on Firm Performance", Information Resources Management Journal, Vol. 19, No.1(2006), pp.43-69. https://doi.org/10.4018/irmj.2006010103
  22. Lee, S., J. Y. Xiang and J. K. Kim, "Information Technology and Productivity：Empirical Evidence from the Chinese Electronics Industry", Information and Management, Vol.48, No.2/3(2011), pp.79-87. https://doi.org/10.1016/j.im.2011.01.003
  23. Madnick, S. E., Y. W. Lee, R. Y. Wang, and H. Zhu, "Overview and Framework for Data and Information Quality Research", ACM Journal of Data and Information Quality, Vol.1, No.1(2009), pp.1-22.
  24. Miles, M. B., "Qualitative Data as an Attractive Nuisance：The Problem of Analysis", Administrative Science Quarterly, Vol.24, No.4(1979), pp.590-601. https://doi.org/10.2307/2392365
  25. Petter, S. and E. R. McLean, "A Meta-analytic Assessment of the DeLone and Mc- Lean IS Success Model：An Examination of IS Success at the Individual Level", Information and Management, Vol.46, No.3 (2009), pp.159-166. https://doi.org/10.1016/j.im.2008.12.006
  26. Pipino, L. L., Y. W. Lee, and R. Y. Wang, "Data Quality Assessment", Communications of the ACM, Vol.45, No.4(2002), pp.211-218. https://doi.org/10.1145/505248.506010
  27. Redman, T. C., "Improve Data Quality for Competitive Advantage", Sloan Management Review, Vol.36, No.2(1995), pp.99-107.
  28. Redman, T. C., "The Impact of Poor Data Quality on the Typical Enterprise", Communications of the ACM, Vol.41, No.2(1998), pp.79-82. https://doi.org/10.1145/269012.269025
  29. Tee, S. W., P. L. Bowen, P. Doyle, and F. H. Rohde, "Factors Influencing Organizations to Improve Data Quality in their Information Systems", Accounting and Finance, Vol.47, No.2(2007), pp.335-355. https://doi.org/10.1111/j.1467-629X.2006.00205.x
  30. Wang, R. Y. and D. M. Strong, "Beyond Accuracy： What Data Quality Means to Data Consumers", Journal of Management Information Systems, Vol.12, No.4(1996), pp.5-34. https://doi.org/10.1080/07421222.1996.11518099
  31. Wang, R. Y., V. C. Storey and C. P. Firth, "A Framework for Analysis of Data Quality Research", IEEE Transactions on Knowledge and Data Engineering, Vol.7, No.4(1995), pp.623-639. https://doi.org/10.1109/69.404034
  32. Wixom, B. H. and H. J. Watson, "An Empirical Investigation of the Factors Affecting Data Warehousing Success", MIS Quarterly, Vol.25, No.1(2001), pp.17-41. https://doi.org/10.2307/3250957
  33. Zhu, K., K. L. Kraemer, S. Xu and J. Dedrick, "Information Technology Payoff in Ebusiness Environments：An International Perspective on Value Creation of E-business in the Financial Services Industry", Journal of Management Information Systems, Vol.21, No.1(2004), pp.17-54. https://doi.org/10.1080/07421222.2004.11045797