• The Korean Journal of Archival Studies
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• no.55
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• pp.135-163
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• 2018

Business is the key component of a capitalist system, and, recently, archives management in businesses has been emphasized to secure the transparency of business administration. However, until now, almost 20 years since archival studies were introduced in South Korea, there is a noticeably low interest in archives management. Archival studies in academic circles are still insufficient, and the level of archives management in the field of business practices is very low. For example, no academic discussions have been conducted on the concept and characteristics of business archives, as well as the suitability of the use of such terms. Thus, this study aims to prepare the basic foothold of business archives management studies in the future, examining the concept of "business archives." For this purpose, this study would diagnose the present situations and help readers understand theoretical discussions by introducing actual cases of business archives management.

• Architectural research
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• v.21 no.2
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• pp.41-48
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• 2019

The purpose of this study is to research and development of 'Korea B(Benefit)-impact Model' for Sustainable Development. A concept evaluation model is 'B(Benefit)-impact model' in U.S.A. We use the results of surveys that examined the importance of social value issues to stakeholders in Korea to implement the benefit-impact model in Korea. In particular, in this paper, we use the KSI(Korean Sustainability Index) survey data conducted by the Korea Standards Association to evaluate the social value of the construction industry for representative stakeholders in the construction industry. The social value pool and the activity indicator pool used for the survey are created based on relevant International Standards; ISO 26000, ISO 14001, ISO 37001. As a result, Korea B-impact model for construction industry included the following five core social value issues; Strengthen transparency of corporate management, Ensure fair employment and employment relations, Efforts to prevent corruption, Conduct fair competition, Efforts to prevent environmental pollution. In addition, the US B-impact model has three limitations. First, it is unclear whether the key indicators have been derived while considering all issues of social value. Second, US B-impact model indicators are developed by the social responsibility experts, so it is necessary to review by stakeholders in each industry. Finally, it would be more effective for companies to use the B-impact model index as a more detailed activity indicator. When developing a Korea B-impact model, the following methods are used to supplement it. First, we reviewed all social value issues using international standards. Secondly, we used the KSI(Korean Sustainability index) survey results to derive the importance of the social value issue of construction industry in Korea. Finally, we have clearly matched the activity indicators by social value core issues based on the GRI Standard so that companies can actually use the Korea B-impact model for the construction sector. The detailed development stages and results of this study are as follows;.

• The Journal of the Convergence on Culture Technology
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• v.10 no.3
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• pp.279-288
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• 2024

With the development of ICT, the use of software has become essential for organizations to exchange information or manage operations. However, security and software management issues that have increased with the development of ICT are issues that need to be continuously addressed. In 2021, the U.S. government has standardized and established SBOM as one of the countermeasures for software security. This research was initiated as a study to lay the groundwork for the introduction of SBOM in Korea. Based on the effects of SBOM characteristics on adoption intention, we tested management support and institutional support as moderating variables. As a result, security management was found to be a significant moderating variable for management support, and transparency was found to be a significant moderating variable for government institutional support. This study verified that SBOM adoption requires both corporate and government efforts, and the variables that are important from each perspective are different. We hope that this study will contribute to the development and adoption of SBOM.

• The Journal of the Korea Contents Association
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• v.12 no.10
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• pp.169-177
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• 2012

Due to the influences of global financial crisis, countries are putting their efforts on the enhancement of appropriateness and transparency of director compensation. In several countries including Germany, the United States, the United Kingdom, France, and Italy, listed companies and financial institutions in certain levels make public announcement for compensations of individual directors, not the averages. Recently, even Asian countries including China, Hong Kong, and Singapore are introducing individual director compensation public announcement policies. On the other hand, in cases of companies, which must submit annual reports, under current Korean capital market laws and enforcement ordinances, they are obligated to mention 'total wage paid to all executives in that business year' on the annual report, but does not have to mention individual wages of each executive. About this, at the 17th national assembly, revised bill for the Securities and Exchange Act for companies to mention wages of each executive. The financial world is opposing to open individual director compensation to the public as they concern about the shrinking of outstanding human resources recruitment, breach of corporate confidence, privacy invasion, deterioration of labor-management relations, and downfall of the executive's management will as director compensation will be standardized downward; however, if public opening of individual director compensation is forced, domestic companies will prepare more objective and rational standards when they calculate director compensations, and moreover, it will prevent arbitrary intervention of dominant shareholders. Therefore, to clearly and efficiently control director compensation, we need regulations for obligating public opening of individual director compensation.

• Industry Promotion Research
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• v.5 no.4
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• pp.39-53
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• 2020

With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

• The Journal of Society for e-Business Studies
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• v.19 no.2
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• pp.143-158
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• 2014

Country ownership and management of information security companies generally do not clearly separate from the Board of Directors to function smoothly controlling shareholders do not participate in management decision-making and internal control board does not perform the task correctly, they said the issue was raised. The purpose of this study is to improve corporate governance, information security companies of the outside director system was introduced as part of the transparency of accounting information to investigate whether the effectiveness of the overall business management is also part of the efficient management of operations and earnings being with respect to the empirical data would be analyzed using the. This means that with the specific purpose of the characteristics of a technology-intensive company focusing on information security proportion of outside directors and outside directors of the board of directors of the board of directors of the target attendance rate for identifying the relationship between earnings management purposes. The empirical results is the ratio of outside directors and the relationship between discretionary accruals as a temporary negative (-) boyimyeo significant relationship, so was adopted. is discretionary accruals and attendance of outside directors, as is the hypothesis that the regression coefficient negative (-) shows the relationship between the mind, so was adopted.

• Journal of Information Technology Applications and Management
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• v.26 no.4
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• pp.41-50
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• 2019

Block chain technology revolutionizes the 'double entry bookkeeping' of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It's easy to identify a transaction, and it's easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders. Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest. Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don't have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it's a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders. It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.

• The Korean Journal of Franchise Management
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• v.8 no.4
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• pp.21-32
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• 2017

Purpose - In hotel business, how to build the relationship between leader and employees is very important, because it affects on the customer satisfaction. Thus, this research examines the effect of authentic leadership on job performance in the context of hotel industry and identifies mediating roles of organizational engagement, job satisfaction, and creativity in the relationship between authentic leadership and job performance. This study suggests the guidelines for how hotel companies should improve employee productivity and build a desirable organizational culture by presenting employee attitudes and behavioral models that explain the relationship between leaders and employees. Research design, data, and methodology - This study examines the structural relationship between authentic leadership, organizational engagement, job satisfaction, creativity, and job performance from the employee's perspective. Authentic leadership divide into four sub-dimensions such as self-awareness, balanced process of informations, internalized moral perspective, and relational transparency. In order to test the purposes of this study, research model and hypotheses were developed. All constructs were measured with multiple items developed and tested in the previous studies. The data were collected from 114 franchise hotel employees and were analyzed using SPSS 21.0 and Smart PLS 3.0. program. Result - The results of this study are as follows. First, authentic leadership have significant impacts on organizational engagement and creativity, but does not have impact on job satisfaction directly. Second, organizational engagement have significant impacts on job satisfaction and job performance, but does not have impact on creativity directly. Third, job satisfaction has significant impact on creativity, but does not have impact on job performance. Fourth, creativity has significant impact on job performance. Conclusions - The findings of this study indicate that hotel leaders should properly implement the authentic leadership and consider how to build a corporate culture to improve an organizational and employee productivity through authentic leadership. Due to the nature of the hotel industry, which relies heavily on human resources, hotel companies must manage their employees with authenticity in order to increase organizational engagement, job satisfaction, and creativity that affect hotel and employee productivity. If hotel employees perceive their leader's authentic leadership, they show more organizational engagement that increases creativity and leads to job performance. Finally, hotel employees can propose creative ideas only if they will be satisfied with their jobs. Therefore, the leader should develop non-monetary or monetary reward system for the employees and, make an efforts to foster creativity of the employees.

• Knowledge Management Research
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• v.24 no.3
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• pp.73-94
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• 2023

With the virtual asset market's rapid growth, government regulations on listing and trading procedures are expected. However, specific measures are currently lacking. To ensure stable inclusion in the institutional framework, precise regulations are needed for market development and investor protection. This study compares self-regulatory guidelines of the top domestic virtual asset exchanges with Korea Exchange's Preliminary Listing Examination Standards (2022) to enhance timeliness and relevance. It defines IEO, IPO, and ICO concepts and addresses conflicts of interest in IEO. Analyzing delisted virtual assets, it categorizes issues and classifies listing examination guidelines into formal and qualitative requirements. The study examines self-regulatory guidelines based on continuity, transparency, stability, corporate characteristics, and investor protection criteria, along with five special requirements for virtual assets. Improvement measures include regular disclosures of governance structure, circulation volume, and the establishment of independent audit institutions. This research further analyzes delisting cases, classifies issues, and proposes solutions. Considering stock market similarities, it offers measures based on the institutional framework.

• International Area Studies Review
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• v.22 no.4
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• pp.55-75
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• 2018

In China, different from the private enterprises or the locally-administered state enterprises, central state-owned enterprises generally spread over cornerstone industry which is greatly influenced by the public policy, which results in the objective existence of government influence in their productive activities. As the strategic resource, listed companies controlled by central state-owned enterprises, mostly distributed in the lifeblood and security of key industries. Therefore, listed companies controlled by central state-owned enterprises' governance efficiency play an important role in optimal allocation of state-owned assets, improve capital operation, improve the return on capital, and maintain state-owned assets safety. As the immune systems of national governance, the government audit strengthen the supervision of listed companies controlled by central state-owned enterprises in case of the loss of state-owned assets and significant risk events occur, to ensure that the value of state-owned assets. As an important component of national governance, government audit produced in entrusted with the economic responsibility of public relationship. Government audit can play an important role in maintaining financial security and corruption, and also improve listed company's accounting stability and transparency. While government audit can improve governance efficiency and maintain state-owned assets safety, present literature is scarce. Under the corporate governance theory and the economical responsibility theory, the thesis select data from 2010-2017 to verify the relationship between government audit and listed companies controlled by central state-owned enterprises' corporate performance. Results show that listed companies controlled by central state-owned enterprises are more likely to be audited by government of poor performance. Results also show that the government audit will have a promoting effect on listed companies controlled by central state-owned enterprises, and through to the improvement of the governance efficiency will enhance its companies' value. The results show that China's government audit has appealing role in accomplishing central state-owned enterprises to realize the business objectives and in promoting the governance efficiency.