• Journal of Digital Convergence
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• v.20 no.3
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• pp.157-167
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• 2022

This study was conducted to confirm the relationship between the proactive accounts receivable management of SMEs on credit sales decision making and business performance, and to derive effective accounts receivable management plan and systematic credit sales decision making plan. Based on 455 copies of data collected through a survey targeting SMEs, it was confirmed through factor analysis, reliability analysis, confirmatory factor analysis, and model fit verification, and the research hypothesis was verified with a structural equation model. As a result of the verification, credit rating had a positive effect on financial performance, sales performance and credit sales decision, while credit control had a positive effect on financial performance, while negative effect on sales performance and credit sales decision. In the mediating effect hypothesis test, credit sales decision had a positive effect between credit rating and business performance and a negative effect between credit control and business performance. The study suggests that if small and medium-sized enterprises improve their business performance through effective accounts receivable management, they can create a synergistic effect in enhancing the business performance of companies if they simultaneously improve their proactive accounts receivable management and credit sales decision ability. Future research is required to study the impact of factors such as segmentation of research subjects and credit transaction motives and accounts receivables management.

• Journal of Digital Convergence
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• v.19 no.1
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• pp.107-115
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• 2021

This study empirically analyzed the effect of SME representative competency on account receivable management and management performance using questionnaire data. The research model was confirmed through EFA, reliability analysis, CFA, and model fit, and the hypothesis was verified with a SEM. As a result, representative's manager competency had a positive(+) effect on account receivable management, and entrepreneurial competency had a negative(-) effect on credit control management. Account receivable management had a positive(+) effect on management performance. In the mediating test, credit sales management had a positive(+) effect but credit control management had a negative(-) effect on the effect between entrepreneurial competence and business performance. The result suggests that representative competency is an important factor and it is necessary to cultivate management competencies such as finance, utilization of management resources, and account receivables knowledge to improve management performance, and to manage account receivable based on insurance and customer credit for stable account receivable management. In the future, research on the impact of external factor such as consulting and government support and the account receivable management is required.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.163-175
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• 2016

The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.

• Product Safety
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• s.184
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• pp.30-37
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• 2009

• Product Safety
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• s.179
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• pp.46-51
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• 2008

• Review of KIISC
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• v.18 no.5
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• pp.21-32
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• 2008

신용카드 정보를 노린 해킹이나 카드 분실 도난 사고가 증가하면서 고객정보를 보호하고자 하는 지불카드산업 데이터 보안표준(PCI DSS) 컴플라이언스가 제정되고 이를 준수하도록 강제화 되고 있다. 국내에서는 정보보호 인식이 높아지고 정보보호시스템이 운영되고 있음에도 불구하고 PCI DSS 를 준수하기 위한 중복된 정보보호활동이 필연적인 상황이다. 본 논문에서 제안하는 정보보호 통제항목 코드화 방안은 효과적인 PCI DSS 구현을 가능하게 하며 하나의 통제 항목 준수로 유사한 다중 정보보호관리체계 준수를 가능하게 한다. 결과적으로 IT 컴플라이언스 통제항목 준수의 상시적 자가진단을 할 수 있다.

• Proceedings of the Korea Information Processing Society Conference
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• 2023.05a
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• pp.268-270
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• 2023

기존 Web2.0 시대의 플랫폼 기업은 서비스를 통해 생성된 개인 데이터로 다양한 비즈니스를 창출해왔다. 하지만 데이터 제공자인 개인은 해당 수익에서 제외되는 모순된 상황에 놓였다. 이에 개인이 자신의 데이터를 적극 관리·통제하면서 능동적으로 활용할 수 있는 개념인 마이데이터(MyData)가 등장했다. 국내에서는 '20.8월 데이터3법(개인정보보호법, 신용정보법, 정보통신망법)이 통과되면서 신용정보법에 근거해 금융 분야 마이데이터 서비스가 활성화되기 시작했다. 그러나 현존하는 마이데이터 플랫폼은 중앙화된 시스템으로 본래 취지와 다르게 개인의 데이터 소유권과 통제권을 보장하기에 부족하다. 이에 본 논문에서는 기존 마이데이터 플랫폼의 한계점을 분석하고, Web3.0 등 변화하는 환경에서 개인의 데이터 주권을 보장하고, 데이터 가치를 공정하게 분배받을 수 있는 DID 플랫폼 기반의 마이데이터 서비스 모델을 제안한다.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.25 no.4
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• pp.881-888
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• 2015

Financial Authorities have added security controls to the Electronic Financial Transaction Act and the Supervisory Regulation according to the recent frequent personal credit information leakages. Accordingly, the security level has been upgraded. But it is necessary to study more security controls to add. This paper deduces 19 security controls over the mean value to be added to the financial area receiving 15 security consultant's help.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.12 no.6
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• pp.13-24
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• 2017

The purpose of this study is to examine the effect of the management of receivables on the management performance of micro manufacturing industries. The results of the survey are as follows. First, among the factors of management of pre- and post-trade receivables in the micro manufacturing industries, management organization and regulations, contract execution management, bad debt control, which are the subordinate factors of credit control, are positive (+) significant effect on stability. In terms of profitability, management organizations and regulations, which are subordinate factors of credit control management, have a positive (+) significant effect on profitability. The recovery management, which is a factor of management of post - receivable receivables, did not have a significant effect on the stability and profitability of financial management performance. Second, the effect of financial performance on organizational satisfaction is positively related to stability, while profitability has no significant effect on organizational satisfaction. The implication of this study is that pre - trade receivables management is more important than post - trade receivables management in the management of accounts receivables of micro manufacturing industries. Proactive credit management refers to the procedure of establishing and managing personal guarantees and physical guarantees in order to smooth the execution of the obligations at the same time as the contract is concluded through processes such as credit investigation, analysis and evaluation, and sales decision before the contract is concluded. Post receivables management based on the assumption of default is a receivables management procedure from receipt of receivables that are already defaulted to bad debts to bad debt processing. If the collection of receivables is delayed or bad debt is increased, Furthermore, a corporation may be subject to bankruptcy risk (insolvency by paper profits). Therefore, it is meaningful that this study suggests direction to induce change of contract type in advance by understanding the possibility of settlement of accounts receivable and recovery of bad debts within the day of transition in case of contract of micro manufacturing industries.

• 한국벤처창업학회:학술대회논문집
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• 2018.04a
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• pp.167-171
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• 2018

본 연구는 지난 50여 년 동안 국내 학위논문과 주요 학술지에 등재된 총 34편의 국내 매출채권관리 관련 연구를 분석하여 매출채권관리 연구의 흐름과 동향을 파악하고 향후 연구의 방향을 제시하는 것이 본 연구의 목적이며, 다음과 같이 국내 매출채권관리 관련 연구의 동향을 정리할 수 있었다. 첫째, 연구의 대상에서 규모의 측면을 살펴볼 때 대부분 중소기업 이상이다. 이는 매출채권관리의 전, 후 결과를 비교적 단기간에 명확히 측정할 수 있으며 연구결과의 활용이 비교적 용이한 장점은 있으나 현실적인 매출채권관리에 대한 필요성과 중요성의 인식은 중소기업이 더욱 절실하다. 둘째, 매출채권관리 관련 연구는 매출채권관리의 성과를 제고시키기기 위한 연구가 대부분이었는데, 내용은 사전적 채권관리와 사후적 채권관리로 나눌 수 있었다. 기업의 특성을 감안하여 사전적 채권관리는 신용판매관리와 신용통제관리, 사후적 채권관리는 회수관리로 분류하고 있으며 이는 매출채권관리의 주요변수로 간주되고 있다. 셋째, 연구 분석방법의 양에 있어 질적 연구와 실증 연구는 질적 연구위주의 편협된 비율로 이루고 있지만 시대의 흐름에 따라 변화가 있다. 매출채권관리가 1969년대부터 1990년대 까지는 질적 연구로만 이루어져 있고, 2000년대부터 실증연구가 시작된 이후 2010년부터는 매출채권관리 연구는 실증 연구위주로만 진행되고 있는데 이는 질적 연구에 비해 실증 연구가 매출채권관리 성과를 정량적으로 파악하기에 더 용이하기 때문이라 해석할 수 있다. 넷째, 연구주제에 있어 실증 연구보다 질적 연구가 연구주제의 다양성이 높은 반면 실증 연구는 연구대상이나 연구에 사용된 변수가 한정적이어서 향후 매출채권관리 성과에 영향을 미치는 다양한 변수의 탐색이 요구된다. 질적 연구의 경우 사례연구 등을 통해 매출채권관리의 과정과 방법, 문제점, 방향성을 제시하고 있지만, 실증 연구의 경우 대부분의 연구가 매출채권관리의 성과 검증에 초점을 맞추고 있으나 사용된 변수가 한정적이고 유사한 변수를 반복 사용하는 경우도 있다.