• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.457-468
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• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.169-181
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• 2022

The purpose of this study is to see how career management affects employee retention in professional service businesses (PSOs). The role of knowledge and skills as moderating variables in the relationship between career management and intention to stay is also investigated. A review of the literature on career management, which includes promotion, training, mentorship, starting salary, and the laxity-stringency of organizational entry-exit rules, leads to the hypothesis that career management positively affects employees' intentions to stay. Such a positive impact may differ between knowledgeable and skilled employees and their less knowledgeable and skilled counterparts. Cross-sectional data is obtained from 200 professionals working for various PSOs. Stepwise regression is employed to analyze the data. The research found that career management positively affects the intention to stay. The impact of promotion, training and mentorship on the intention to stay is moderated by knowledge and skills. Conversely, knowledge and skills do not moderate the effect of starting salary and the laxity-stringency of organizational entry-exit on intention to stay. The study's findings imply that by implementing effective career management, talented professionals can be retained. However, the level of knowledge and skills should be carefully considered. These findings offer significant insights into human capital management, particularly in PSOs.

• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.57-69
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• 2022

The purpose of the study is to empirically investigate the effect of suppliers' environmental consciousness on environmental information sharing and management performance and to conduct the mediating effect of environmental information sharing between the environmental consciousness of suppliers and environmental management performance. The scope of environmental consciousness was extended from the consumer perspective to the organizational perspective and proposed a variable called environmental information sharing to explain how environmental consciousness affects environmental management performance. The research model and hypotheses were established based on previous studies. After collecting 295 samples of effective responses from suppliers, an empirical analysis was conducted using structural equation modeling. The findings show that suppliers' environmental consciousness affects environmental information sharing and management performance, and such sharing has a mediating effect on the relationship between suppliers' environmental consciousness and environmental management performance. The fact that environmental consciousness affects environmental management performance indicates that environmental consciousness is not just a concept of values such as the firm's belief or will, but a part of the firm's actual goal of performance. Therefore, suppliers have difficulties in reality such as a lack of professional manpower or guideline, but it is necessary to enhance the importance of environmental consciousness and promote environmental information sharing.

• 아태비즈니스연구
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• 제11권3호
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• pp.185-198
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• 2020

Purpose - The purpose of this study is to examine the effect of performance-related pay on gender labor productivity differences theoretically and empirically. Design/methodology/approach - This study analyzes the Principal-Agent model in which a firm employes many male and female workers under moral hazard, and uses large survey data from Survey of Business Activities of MDIS (MicroData Integrated Service) in Korea. The fixed-effect model is employed in order to analyze the data. Findings - The theoretical result is that, after performance-related pay is offered to workers, the effect of performance-related pay on gender productivity is determined by whether the female ratio within firm affects firm's performance(such as revenue and profit) per capita. The empirical result is that, before performance-related pay is provided for all workers, the firm's female ratio does not affect firm's revenue and profit per capita at all, but after it is offered, the female ratio positively affects firm's performance per capita. Research implications or Originality - Fixed pay does not bring about the difference between male and female productivity, but performance-related pay affects female productivity more positively than male productivity in Korean firms. It means that female workers are more sensitive to incentives than men in Korea.

• 아태비즈니스연구
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• 제12권4호
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• pp.87-105
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• 2021

Purpose - The purpose of this study was to explores how CEO general human capital, one of the most critical issues in recent research, affects compensation schemes. Design/methodology/approach - This study collected the CEOs of S&P500 companies from 2001 to 2009 and contains 4,155 CEO-firm-year observations and 704 different CEOs. Findings - First, only contingent bonus is affected by general human capital and reputation. Second, the career concerns of CEOs are relevant, especially when explaining CEO tenure. Third, we offer an alternative view of what determines the level of cash compensation schemes and the factors that affect the running of a firm. Fourth, we also suggest that the increase in general human capital can be explained by the increase in its relative importance in managing a modern firm. Overall, the results of this study do not only contribute to academics but also important to boards and shareholders. Research implications or Originality - This study intends to fill the gap in the extant literature by examining the relationship between general human capital and compensation schemes.First, we add to the compensation literature by arguing that a cash compensation scheme is efficient for generalist CEOs. We break down CEO cash compensation schemes into fixed and contingent bonus compensation and investigate whether general human capital differentially affects CEO cash compensation schemes, and thus, the sensitivity to unequal pay for human capital. Second, we contribute to the reputation literature by arguing that CEO perceived reputation also affects CEO compensation schemes.

• Asian Journal of Business Environment
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• 제12권2호
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• pp.29-41
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• 2022

Purpose: In the era of sustainable development, the role of consumers and businesses has become increasingly important by demonstrating the importance of social and environmental issues. Accordingly, firms widely adopt cause-related marketing to fulfil corporate social responsibility. The purpose of this study is to examine factors that affect consumer attitude toward cause-related marketing with perspectives of the sustainable development goals (SDGs) and instrumental conditioning. Research design, data and methodology: Proposed research questions include effects of cognition, emotion, sustainability, and business ethics on attitude, effects of attitude on purchase intention, and effects of intention on satisfaction. This study collected the data via an online survey and applied factor and regression analysis. Results: Findings indicated that factors affect attitudes differently in cases of cause-related marketing with SDGs and instrumental conditioning. The results of this study found that business ethics affects consumer attitude and differ based on types of cause-related marketing. This study found that attitude positively affects purchase intention that also affects expected satisfaction. Conclusions: By applying perspectives of SDGs, findings of this study provide implications to producers, marketers, and policymakers to promote and achieve sustainability. In particular, the results found that business ethics should be more addressed to fulfill customer attitude.

• 유통과학연구
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• 제21권7호
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• pp.11-20
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• 2023

Purpose: The development of e-commerce in the marketplace is becoming a big trend, but there is a handful of research about the unique characteristics of e-commerce. Online distribution has several differences from offline, such as consumer approach, payment, and product assortment. In addition to the relationship between quality factors and e-commerce satisfaction, this study research how brand awareness affects consumer satisfaction and which quality factor affects brand awareness. Research design, data, and methodology: This study conducted a survey on 457 customers using top online shopping malls. As for the analysis method, multiple regression analysis to verify the mediating effect. Results: All quality factors and brand awareness affect consumer satisfaction. Among the quality factors, only price, payment, and delivery had an effect among the four factors. As a result of verifying the mediating effect of brand awareness in the relationship between online shopping mall quality factors and consumer satisfaction, price, payment, and delivery showed mediating effects. Conclusion: Online shopping mall satisfaction affects the satisfaction of brand awareness consumers perceive aside from consumers' direct experience. The result showed that price, payment, and delivery were significant in the relationship of quality factor and brand awareness of an online shopping malls.

• 한국프랜차이즈경영연구
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• 제14권4호
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• pp.51-65
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• 2023

Purpose: As social interest in environmental issues increases, pro-environmental initiatives are becoming more active in many industry sectors. This study explores how a firm's perceived green brand image affects consumer loyalty through brand trust and attachment. Research design, data, and methodology: The data of 363 respondents aged 20 to 59 who purchased the franchise lunchbox in the last three months were analyzed using SPSS 25.0 and SmartPLS 4.0. Result: Green brand image affects consumer loyalty through cognitive trust, affective trust, and brand attachment. Regarding serial mediations, cognitive trust affects brand attachment only through affective trust and, in turn, consumer loyalty. Conclusions: This study employs the hierarchy of effects theory to explore the role of the perceived green image of the franchise lunchbox brand in prompting consumer loyalty through brand trust and attachment. The eco-friendly initiatives are imperative in establishing a green brand image, given their critical roles in generating consumer brand trust and attachment as well as consumer loyalty in the franchise lunchbox industry. The franchise lunchbox firms should implement environmental initiatives and effectively communicate and actively inform these initiatives to raise perceptions of green brand image and build cognitive brand trust.

• 경영과정보연구
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• 제36권1호
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• pp.81-94
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• 2017

사물인터넷, 빅 데이터, 클라우드 컴퓨팅 등의 정보과잉시대를 맞이하여 개인의 의지와는 상관없이 데이터가 수집되고 정보가 처리된다. 연구의 목적은 개인정보과잉이 정보프라이버시 위험, 정보프라이버시 염려(수집, 통제, 인식)와 개인정보 프라이버시보호반응에 관련된 모형을 제시하고 실증분석을 하였다. 연구의 주요결과를 요약하면 다음과 같다. 첫째, 개인정보과잉은 정보프라이버시 위험에 유의한 영향을 미치는 것으로 나타났다. 둘째, 개인정보과잉은 정보프라이버시 염려(수집, 통제, 인식)에 유의한 영향을 미치는 것으로 나타났다. 셋째, 정보프라이버시 위험은 정보프라이버시 염려의 수집, 인식에 유의한 영향을 미친 반면, 통제는 유의한 영향을 미치지 않는다. 이러한 결과는 정보과잉으로 인한 개인정보가 개인의도와 다르게 정보가 다른 방향으로 이용될지도 모른다는 것이다. 정보위험을 개인정보사용자는 정보의 수집과정에서 인지하고 있음을 알 수 있다. 정보에 대한 통제는 개인정보사용자가 가능하지 않는 것으로 판단되어, 정보프라이버시 염려(통제)는 유의한 영향을 미치지 않는 것으로 나타났다. 넷째, 정보프라이버시 염려(수집, 인식)는 정보프라이버시 보호반응에 유의한 영향을 미치는 것으로 나타났으나, 정보프라이버시(통제)는 유의한 영향을 미치지 않는 것으로 나타났다. 결론적으로 개인정보사용자는 개인정보과잉으로 인해 정보침해를 염려하고 있으며, 자신의 정보에 대한 보호능력이 강해질 것이다.

• 한국산학기술학회논문지
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• 제16권3호
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• pp.1699-1706
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• 2015

본 연구의 목적은 주택재건축 사업의 사업시행단계에서 나타나는 갈등에 대한 대응, 처리, 관리에 관한 지표를 도출하여 관련주체를 대상으로 적합하고 합리적으로 재건축 사업의 갈등을 해결하는 것이 목적이며, 이러한 평가를 통해 사업만족도와 지속적 사업의사에 어떠한 영향구조를 가지는지 분석하고자 진행하였다. 이를 위해 변수 간의 관계를 검증하기 위해 조작적 가설을 설정하고, Smart PLS 3.0 통계 패키지를 이용하여 구조모형을 작성하였다. 총 252개의 셈플을 이용하여 영향구조를 분석한 결과, 가설에서 설정한 데로 (+)의 경로계수로 도출되면서 t 통계량도 1.65 이상으로 유의하게 나타나는 가설을 최종 가설로 채택하였다. 그 결과 채택된 가설은 총 9개 중 6개로 '갈등대응이 갈등관리(H1)'에 미치는 경로계수가 0.618, '갈등처리가 갈등관리(H2)'에 미치는 경로계수가 0.150으로 나타났다. '갈등처리는 사업만족도(H5)'에 0.101의 경로계수 값을 나타냈으며, '갈등관리는 사업만족도(H7)'에 0.644의 경로계수 값이 도출되었다. 또한 '지속적 사업의사(H8)'에도 0.258의 경로계수를 나타냈다. 마지막으로 '사업만족도는 지속적 사업의사(H9)'에 0.391의 경로계수를 나타내는 것으로 도출되었다.