• Title/Summary/Keyword: Accounting Performance

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An Empirical Study on the Impact of the Perception of the Monitoring Function on Effective BPMS Adoption (모니터링 기능에 대한 인식이 효과적인 BPMS 도입에 미치는 영향)

  • Chae, Myung-Sin;Park, Jin-Suk;Lee, Byung-Tae
    • Asia pacific journal of information systems
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    • v.17 no.3
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    • pp.105-130
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    • 2007
  • Recently, there is a substantial interest in implementing Business Process Management System(BPMS) among enterprises with the purpose of business process innovation. BPMS redesigns and coordinates business processes in terms of both automated steps and human involvement in order to maximize the value of both involved people and systems. The reason why BPMS is getting attention from top managers is that it has the possibility to optimize the business processes by cycling the process of modeling, execution, monitoring, evaluation, and redesigning work processes. Thus, it has created high expectations about not only productivity improvement but also business process innovation. However. having an innovative nature, which is used for process innovation, BPMS implementation has great potential to stir up employee resistance. The analysis and the discussion about the prevention of the resistance against IS(Information Systems) is important because IS change the way people work and also alter the power structure within the organization, in general. The purpose of this study is to investigate factors that have an impact on the effective adoption of BPMS at the enterprise level. To find out these factors, this study considers two characteristics of BPMS: First. BPMS shares some characteristics with other enterprise-wide IS such as ERP. Second, it has special BPMS-specific characteristics. Due to the lack of previous research on BPMS adoption, interviews were carried out with IT-consultants and CIOs who conducted BPMS projects previously to find out BPMS-specific features that would make BPMS unique when compared to other enterprise-wide IS. As a result, the monitoring function was chosen as the main BPMS-specific factor. Thus, this paper reviewed studies both on enterprise-wide IS adoptions, which applied Technology Acceptance Model (TAM) and secondly on computer based monitoring to find out factors that would influence the employees' perception on the monitoring function of BPMS. Based on the literature review, the study suggested three factors that would have an impact on the employee's perception of the monitoring function: fairness of enterprise evaluation system, fairness of the boss, and self-efficacy of their work. Three factors that would impact the enterprise-wide IS adoption were also set: the shared belief in the benefit of BPMS, training, and communication. Then, these factors were integrated with TAM. Structural equation modeling was used to test hypotheses, out factors that would impact the employees' perception on the monitoring function of BPMS. Based on the literature review the study suggested three factors that would have an impact on the employee's perception of the monitoring function: fairness of enterprise evaluation system, fairness of the boss, and self-efficacy of their work. Three factors that would impact the enterprise-wide IS adoption were also set: the shared belief in the benefit of BPMS, training, and communication. Then, these factors were integrated with TAM. Structural equation modeling was used to test hypotheses. The data analysis results showed that two among three monitoring function related factors - enterprise evaluation system and fairness of the boss - were significant. This implies that employees would worry less about the BPMS implementation as long as they perceive the monitoring results will be used fairly for their performance evaluation. However, employees' high self-efficacy on their job was not a significant factor in their perception of the usefulness of BPMS. This is related to cases that showed employees resisted against the information systems because they automated their works (Markus, 1983). One specific case was an electronic company, where the accounting department workers were requested to redefine their job because their working processes were automated due to BPMS implementation.

Korean Family Business Research : A Review and Agenda for Future Research (우리나라 가족기업의 연구동향과 과제)

  • Nam, YoungHo
    • Korean small business review
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    • v.42 no.2
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    • pp.69-92
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    • 2020
  • This study is aimed at the growth and development of family businesses that greatly contribute to Korea's economic development, but the specific research purpose is to firstly examine the research trends and current status of Korean family businesses and compare them with those of developed countries such as the United States. Second, I would like to look at the future research for revitalizing Korean family business research. In addition, we intend to contribute to increasing the interest in this field and the number of researchers involved. The research target of this paper is 212 papers published in professional academic journals for 13 years from 2006 to 2018 when family businesses began to be fully researched in Korea, 112 master's and doctoral dissertations (graduate schools), and 324 totals. As a result of empirical analysis, the number of published papers is increasing more than the initial ones, but it has been on the decline recently. In addition, 57.5% of the journals are papers that do not have specific definitions or simply list the claims of several scholars by analyzing content. Thesis was 33.9%. As for the type of research, qualitative research, which is a conceptual research, is a small number, and empirical research occupies most of the research topics. Research topics and academic dissertations also have a large proportion of management, management strategy, succession, financial accounting, and business performance. In other words, it can be said that the research on family business in Korea corresponds to the early childhood of the United States. First of all, in the future, we need to put more effort into increasing the qualitative research, starting with the definition of a family business, which is an essential problem, in addition to the theory building of family business. Second, as an analysis level of research, we should make family an important level of analysis for existing individuals, groups, and organizations. Third, the research subject and research area should be expanded. It is desperately necessary to study large companies including chaebols, mainly from small and medium-sized companies, which are the existing research areas of family business. In addition, it is considered that it is necessary to appropriately introduce various theories suitable for the interdisciplinary study, which is the characteristic of the family business, for example, theories of family science, psychology, and sociology. Fourth, it should build the research infrastructure.

Fish Community Characteristics and the Influence of Fish Sampling Gears in Lake Singal, South Korea (신갈호의 어류군집 특징 및 어구별 채집 효과 분석)

  • Myeong-Hun Ko;Mee-Sook Han;Kwang-Seek Choi;Ihn-Sil Kwak;Young-Seuk Park
    • Korean Journal of Environment and Ecology
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    • v.38 no.3
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    • pp.263-276
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    • 2024
  • Fish community characteristics and the influence of sampling gear were investigated in Lake Singal, South Korea, from August 2020 to October 2021. The employed sampling gears included a kick net, cast net, gill net, and fyke net, which are commonly utilized within the lake. Across three survey stations, a total of 18 fish species from seven families, comprising 3,501 individuals and contributing to a total biomass of 117,670 grams, were identified. Dominance among species was assessed based on individual count and biomass. Pseudorasbora parva was the most abundant, constituting 29.9% of the total catch, followed by Zacco platypus (25.1%) and Micropterus salmoides (19.3%). In terms of biomass, Carassius auratus was predominant, accounting for 45.1%, followed by Cyprinus carpio (17.4%) and M. salmoides (14.3%). Among the sampled species, three were identified as endemic to Korea: Squalidus japonicus coreanus, Cobitis nalbanti, and Odontobutis interrupta. Additionally, four exotic species were recorded, including M. salmoides and Lepomis macrochirus, both classified as invasive alien species, along with C. cuvieri and a variant of Cyprinus carpio (nudus type). Analysis of the average standard length (SL) and body weight (BW) revealed significant size variations among species. P. parva, the dominant species, measured 60 ± 24.1 mm (SL) and weighed 4.4 ± 3.42 g (BW). The subdominant species, Z. platypus, exhibited an SL of 82 ± 17.6 mm and a BW of 10.4 ± 7.27 g. M. salmoides, another dominant species, registered 96 ± 25.1 mm (SL) and 24.9 ± 96.02 g (BW), while C. auratus measured 125 ± 77.3 mm (SL) and weighed 168 ± 336.5 g (BW). In terms of gear-specific performance, the kick net captured eight species from three families, totaling 302 individuals with a biomass of 1,269 g. The cast net was more effective in coastal zones, collecting 11 species from four families, amounting to 948 individuals and 31,343 g of biomass. The gill net yielded the highest biomass, capturing 13 species from four families with 682 individuals weighing 69,695 g. The fyke net recorded the highest species diversity and number of individuals, capturing 15 species from seven families, totaling 1,569 individuals and 15,362 g of biomass. The fyke net proved most efficient in species and individual counts, whereas the gill net was superior for biomass collection. Conversely, the kick net demonstrated effectiveness in collecting small benthic species in coastal areas.