• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.4
• /
• pp.41-50
• /
• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.17 no.1
• /
• pp.165-174
• /
• 2016

The aim of this descriptive correlation research was determine the factors affecting the professional self-concept of nurses working at rehabilitation hospitals. The data were collected from 192 nurses working at three rehabilitation hospitals with less than 300 beds in B City and at two in D City from May 1 to 30, 2015, and then analyzed using the SPSS Win 18.0 program. They scored 3.03 for professional autonomy, 3.43 for self-efficacy, and 3.25 for professional self-concept on average; professional autonomy was positively correlated with the professional self-concept and self-efficacy was strongly positively correlated with the professional self-concept. The professional self-concept generally accounted for 46.9% and the self-efficacy had the greatest impact on the professional self-concept, accounting for 33%. Based on these results, it is necessary to help rehabilitation hospital nurses improve their self-efficacy and develop standardized professional education programs to give them pride and dignity.

• Journal of the Korea Convergence Society
• /
• v.11 no.3
• /
• pp.263-269
• /
• 2020

The purpose of this study was to determine the factors for professional consciousness of caregivers and provide basic data that could help develop a intervention to promote their professional consciousness. For this descriptive research, a survey was conducted to collect data from 110 caregivers in G City for six weeks in September 2019. Descriptive statistics, t-test, ANOVA, Pearson's correlation coefficient, and multiple regression were used. They scored 3.41 for calling and 3.23 for Communication Competence and 4.12 for job satisfaction. Professional consciousness was positively correlated with job satisfaction (r=.636, p<.001) and calling (r=.356, p<.001) and Communication Competence (r=.378 p<.001). job satisfaction (B=.329, p<.001), followed by Communication Competence (B=.216, p<.001) and calling(B=.165, p=.002), had the strongest impact on professional consciousness, accounting for 57.5% in general. It is necessary to give job satisfaction reinforcement training constantly in long-term care givers. It is also necessary to conduct education and research that can promote professional consciousness.

• Management & Information Systems Review
• /
• v.35 no.3
• /
• pp.81-93
• /
• 2016

UK "FSMA" provides a safe harbour for members of professions, which are lawyers, accountants, and actuaries in their provision of certain financial services, despite the general prohibition, the professions carry on exempt regulated activities. In particular, DPBs(designated professional bodies), which professional bodies are designated by the Treasury, must have rules and have to supervise and regulate their members those activities by rules. Also, the FSA must keep itself informed about the role of DPBs, and may make directions concerning the safe harbour in relation to particular classes of persons of different descriptions of regulated activities. On the other hand, Korea "FSCMA" explicitly except provision of financial services by professions to investment adviser without regard to mainstream financial services activities or incidental activities. Under "FSMA", if the professions conduct provision of financial services as mainstream activities, they must be authorized person and even if their activities is incidental, they have to comply with exemption sections. Therefore, there is a need of prepare the legal safeguards about provision of financial services by professions for the investor protection.

• Journal of the Korean Professional Engineers Association
• /
• v.16 no.4
• /
• pp.20-31
• /
• 1983

Study was made for the work study application in industry by sampling one thousand manufacturing companies. Small and medium industries are far behind in systematic application of the work study technique. Large industries are gradually introducing the work study technique systematically in line with the nation-wide quality control movement. Major sessions that the industries feel important in IE curriculum were QC, Work study and Cost accounting followed by the Organization theory, Industrial psychology, and Labor relations. Most of the industries were still less aware of the sophisticated fields such as OR, SE and Simulation. They put more emphasis on QC and TQC and as a result, work study should be closely bounded to TQC in order to systemize the work study application in the future.

• Proceedings of the Korea Association of Information Systems Conference
• /
• 2000.11a
• /
• pp.26-31
• /
• 2000

It is said that the focus of managing venture business is currently moving from technology competition to management competition. By the way, the software venture business(SVB) has some weak points in its structural composition and itematization and no professional personnel in other several sections except technology development section. In addition, such basic functions as technology and R & D, finance and accounting, marketing required to the management of business are concentrated on only one man, its representative director. Therefore, this study aims to provide the basic data useful to the establishment of governmental policy in information and communication, to the rearing of the SVB by a local government related to the software, and to the administration of SVB by investigating the actual conditions. This study attempts to examine the literature on venture business and software industry, and its management with a questionnaire about the actual conditions of managing the SVB. The questionnaire is given to 527 local enterprises belonging to the Software Industry Association and to 171 enterprises in the Software Center. This study compromises the characteristics of the SVB, the actual conditions of its technology and R & D, finance and accounting, and marketing. The characteristics of the SVB are classified into categories such as the stage of its growth(the stage of its seed and start-up, the stage of tis development and growth, the stage of its stability and maturity) and the main business(the system integration, the software development for contract, the package software development service, the software-related service). Additionally, the study attempts to analyze positively the actual condition of its management after classified by the areas of business profile, its general management, its technology development, its finance and accounting, and its marketing The result of this study is found that the SVB has a lot of troubles in part of marketing and finance & accounting activity as well as general management. The SVB realizes the importance of the technology development rather than that of management activity including marketing activity. So we expect this study can assist the SVB to establish the business guidelines for own management plans.

• Journal of Information Technology Applications and Management
• /
• v.13 no.1
• /
• pp.149-166
• /
• 2006

During the past several years, a number of attempts have been made to develop computer applications for the farm business. However, none of them truned out properly applicable to small farms occupying more than 90% of the total agri-business in number as they failed to take it into consideration that small farm, typically a private busines is quite different by nature from the large-scaled farm corporate. Small-sized farming is usually done on the houshold basis, and thus there is no distinction between the household and the business economy. In addition, small farm managers are mostly lacking knowledge or skills of both computers and accounting. This study, therefore, aims at the design and implementation of the financial management and accountign information system for small farms, with an attempt to relax constraints and resolve pitfalls revealed in previously developed applications. The following principles were introduced for the study : 1) The user-system interfaces have to be managed in the natural language as much as possible, so that the users can operate the system without any professional terms. 2) Household accounting has to be seperarte by some means from the business accounting, so that small farm businesses can manage their finance and accounting as necessary. 3) The system has to be designed so as not only for the users to manage transactional data but to analyse historical data in multiple dimensions for their decision-makings. The results from this study would perhaps help not only for the farmers but for the educators, policy makers, and counselors for the farming.

• The Journal of Asian Finance, Economics and Business
• /
• v.6 no.2
• /
• pp.161-171
• /
• 2019

Personality factors and ethical values are considered as vital element in social and professional life. This present research aims to explore the relationship between Personality and Job Satisfaction. Further, we tried to test the moderating effect of Islamic work ethics (IWE) in the relationship of Personality traits with Job satisfaction. Convenience sampling was used in defining sample as in Pakistan there is no data base which provides information regarding number of employees. Due to moderating variable the data has been collected from respondents who identify themselves as Muslim. To collect data from respondents Self-administered, close-ended questionnaires and e-questionnaire were used in this study and respondents were targeted in the normal working environment. Correlation and regression analysis was used to analyze the data statistically. The results of study indicated that neuroticism exhibits significant negative effect on job s atisfaction. Also, openness to experience, agreeableness and conscientiousness showed positive effect on job satisfaction. Whereas, extraversion exhibits no effect on job satisfaction and IWE has a negative effect on job satisfaction. However, the output indicates that IWE do not act as moderator in the relation of agreeableness and conscientiousness with job satisfaction moderation effect of IWE is observed between the relationship of neuroticism, extraversion and openness to experience with job satisfaction.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.4
• /
• pp.863-873
• /
• 2021

The purpose of this research is to examine the effect of family share ownership on the value of family companies and differences in the value of the firm - a family firm managed by family members and a family firm managed by non-family members. This research is also related to agency problems, namely share ownership and professional management can increase company value. This research uses the firm value as the dependent variable that is measured using Tobin's Q. Meanwhile the independent variable in this research is family ownership, and firm size is the control variable. The purposive sampling method was used to determine the sample for this research. The object of this research is 78 family companies listing on the Indonesian Stock Exchange in 2017. The hypothesis is tested by using multiple linear regression analysis which meets the analysis requirements test or classic assumption test. The results show that majority family ownership does not affect the value of the firm and there is no difference in the firm value of family firm led by family members and the firm value of family firm managed by non-family members.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.7
• /
• pp.181-193
• /
• 2021

Thailand's tourism industry contributed to over three trillion baht in 2019. Tourist attractions across Thailand attract tourists around the world with their natural scenery, lifestyles, and cultures, especially in those called "second-tier cities". Community enterprises play a vital role to drive the tourism industry to local areas. However, most community enterprises lack professional accounting knowledge. This research aims to provide guidelines for ecotourism cost management of community enterprises in Thailand. Participatory Action Research (PAR) was employed to investigate the current circumstances of the Banlaem enterprise by using in-depth interviews to identify problems in cost management. Then, the focus and small group meetings were organized to monitor and evaluate solutions. The results reveal that the cost of VIP-Two Days trip was generating the highest net profit and margin, followed by VIP-One Day trip, but net losses were detected on the Students-One Day trip, even though income was greater than the variable costs, revenues didn't cover fixed costs. Thus, accounting knowledge could be a major concern of these enterprises. They should systematically record revenues and expenses, set appropriate labor costs, reduce production costs by using seasonal seafood and make use of vegetables in their gardens, and price products according to their production costs.