• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.8
• /
• pp.409-419
• /
• 2021

The study examines the effects of digital accounting on financial reporting quality, accounting information usefulness, and strategic decision effectiveness of listed firms in Thailand through digital transformation as the moderating variable. A total of 313 listed firms in Thailand were selected as the sample for the study. Structural equation model and multiple regression analysis are applied to test the research relationships. The results of the study show that digital accounting has a significant effect on financial reporting quality, accounting information usefulness, and strategic decision effectiveness. Financial reporting quality significantly affects both accounting information usefulness and strategic decision effectiveness while accounting information usefulness has a significant effect on strategic decision effectiveness. Both financial reporting quality and accounting information usefulness mediate the digital accounting-strategic decision effectiveness relationship. In addition, digital transformation moderates the digital accounting-financial reporting quality relationship and the digital accounting-accounting information usefulness relationship, but it does not moderate other relationships. Accordingly, digital accounting plays a significant role in determining and explaining firms' goal achievement. Executives are suggested to learn, invest and utilize the digital accounting system in the organization to ensure goal achievement and enhance organizational sustainability.

• Culinary science and hospitality research
• /
• v.24 no.1
• /
• pp.151-163
• /
• 2018

Today, the development of internet brings many changes in formation exploration and acceptance. Not only the customers can come into contact much information about the firm and its product by quick and easy search, but also they produce information by themselves or can spread the information via the internet. Nowadays, customers are progressive information explorer and producer on online. In this sense, this study examined the effects of e-word-of-mouth information characteristics on the consumer's perceived usefulness and perceived acceptance of e-word-of-mouth information in the food service industry in order to suggest directions to enhances marketing strategies for marketer. The research model for this study was designed based on the hypothesis that the characteristics of e-word-of-mouth information and credibility of the information influenced both the user's perceived usefulness and acceptance. Based on total 277 customers obtained from the empirical research, this study reviewed validity, reliability and fitness of research model. The analysis results on these factors are as follow. First, the characteristics of e-word-of-mouth information; vividness, consensus, direction had an influence on the customer's perceived usefulness. Second, the characteristics of e-word-of-mouth information; vividness, consensus, direction had an influence on the customer's perceived acceptance. Third, the reliability of information had an influence on the customer's perceived usefulness and the credibility of e-word-of-mouth information perceived acceptance. Fourth, the customer's perceived usefulness had an influence on the customer's perceived acceptance.

• Agribusiness and Information Management
• /
• v.11 no.2
• /
• pp.16-24
• /
• 2019

BRIS has been established by the Ministry of Agriculture, Food and Rural Affairs since 2011 under Article 21 of the Act on the Preservation, Management and Utilization of Agricultural Life Resources. It is an information service that provides information related to agricultural life resources in connection with the Rural Development Administration, the Forest Service, and Korea Seed & Variety Service, Agricultural Resources and Agricultural and Livestock Quarantine Headquarters. The purpose of this study is to evaluate how the users assess the information system quality (information quality, system quality) for the current Bio Resource Information Service (BRIS). Ultimately, the structural equation modeling analyzes the causal relationship between each variable and how it responds to the user's continuous use intention. As a result, information quality among information system quality and information quality among system quality used as the main variables for the evaluation of BRIS were statistically positively influenced by users' perceived usefulness, while system quality It has been analyzed to have a positive effect on the sustained use intention. The user's continuous use intention is positively influenced by the information system quality and perceived usefulness at a statistically significant level. Especially, the perceived usefulness plays a role in mediating the user's continuous use intention.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.6 no.9
• /
• pp.81-95
• /
• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• Journal of the Korea Society of Computer and Information
• /
• v.27 no.6
• /
• pp.11-21
• /
• 2022

Although interest in de-identification measures for the safe use of personal information is growing at home and abroad, cases where de-identified information is re-identified through insufficient de-identification measures and inferences are occurring. In order to compensate for these problems and discover new technologies for de-identification measures, competitions to compete on the safety and usefulness of de-identified information are being held in Korea and Japan. This paper analyzes the safety and usefulness indicators used in these competitions, and proposes and verifies new indicators that can measure usefulness more efficiently. Although it was not possible to verify through a large population due to a significant shortage of experts in the fields of mathematics and statistics in the field of de-identification processing, very positive results could be derived for the necessity and validity of new indicators. In order to safely utilize the vast amount of public data in Korea as de-identified information, research on these usefulness metrics should be continuously conducted, and it is expected that more active research will proceed starting with this thesis.

• The Journal of Information Systems
• /
• v.24 no.2
• /
• pp.117-138
• /
• 2015

Purpose The number of Tablet PC users has recently increased in steep, which started to offer media companies more opportunities to enter into a new business field. Based on Information System Success model, this study finds that tablet magazine's quality factors influence perceived usefulness, user satisfaction and intention of continuous use. Design/methodology/approach We conducted a survey for 20-40's Tablet PC users. After pilot study, we analyzed the main survey data by using SPSS 18.0 and AMOS 18.0, and employed structural equation modeling to test the hypotheses. Findings Our research results are summarized as follows : First, information quality has a positive impact on user satisfaction, but not on perceived usefulness. Second, service quality has a positive impact on perceived usefulness, but not on user satisfaction. Third, perceived usefulness positively influences user satisfaction. Fourth, user satisfaction positively influences the intention of continuous use. In particular we found that Tablet PC usage experience had a moderating effect on the relationship between perceived usefulness and user satisfaction.

• Journal of information and communication convergence engineering
• /
• v.10 no.1
• /
• pp.71-77
• /
• 2012

This study examines the factors influencing internet protocol television (IPTV) usage intention. Using Davis's technology acceptance model (TAM) and DeLone and McLean's model of information system success, this study investigates the effects of information system quality (information quality, system quality, and service quality) and media quality on IPTV use in terms of perceived usefulness, perceived ease of use, and usage intention. We examined the proposed model by employing structural equation modeling and survey data from 222 IPTV users. The results indicate that information quality, service quality, and media quality had significant effects on perceived usefulness and that information quality and media quality had significant effects on perceived ease of use. However, system quality had no effect on perceived usefulness or perceived ease of use. In addition, perceived ease of use influenced perceived usefulness, and perceived usefulness and perceived ease of use influenced IPTV usage intention. Further, the stability and reliability of IPTV services encouraged IPTV use, and successful IPTV services showed high media quality.

• Culinary science and hospitality research
• /
• v.21 no.1
• /
• pp.159-173
• /
• 2015

This study performed to examine the effects of the characteristics of SNS information, SNS site, and perceived usefulness of information on the visiting intention of SNS user in context of restaurant. Customers use SNS for navigation to find useful information and confirm the information about the destination they would like to visit. To achieve purpose of the current study, we developed a research model based on theoretical backgrounds and conducted a questionnaire survey targeting who is using SNS for searching a useful information. The results were as follow. 1) SNS information reliability, neutrality and amusement had a positive effect on the perceived usefulness of the information. 2) SNS site interaction, usage simplicity and reliability had a positive influence on the perceived usefulness of the information. 3) SNS user's perceived usefulness of the information had a positive effect on the perceived usefulness of the information.

• The Journal of Information Systems
• /
• v.23 no.3
• /
• pp.47-71
• /
• 2014

The purpose of the present study is to verify the structural relationship among system quality, information quality, service quality, perceived ease of use, perceived usefulness, satisfaction, intention on continuous use of mobile learning in cyber university. For this study, W cyber university in Korea was chosen to conduct web survey. The subjects were 283 students who participated in W's cyber university courses. A hypothetical model was composed of system quality, information quality, service quality, perceived ease of use and perceived usefulness as exogenous variables, satisfaction and intention on continuous use of mobile learning as endogenous variables. The result of this study through structural equation modeling analysis is as follows: First, information quality only affect satisfaction, Second, perceived ease of use, perceived usefulness and satisfaction significantly affect intention on continuous use of mobile learning. These results imply that information quality should be considered for the design and development of mobile learning contents. Also, perceived ease of use, perceived usefulness and satisfaction is important to enhance intention on continuous use of mobile learning. This study proposes strategies for successful mobile learning in cyber university.

• Journal of Korea Society of Digital Industry and Information Management
• /
• v.8 no.3
• /
• pp.185-198
• /
• 2012

This paper is to analyze consumer's acceptance phase of innovative IT product on the ground of dividing into product and application phase. In the acceptance phase of product determinants to consumer's satisfaction were analyzed and TAM(Technology Acceptance Model) were applied to the acceptance phase of application. It is analyzed that how well expected usefulness and perceived satisfaction to product have positively influence its performance and perceived satisfaction respectively in the acceptance phase of the product. In the acceptance phase of application, factors to consumers' satisfaction were analyzed to investigate its influence to the usefulness of application. Usefulness expectancy to the application and product were analyzed to figure out consumers'intention to use the product and effort and cost going into application use were also analyzed. Empirical study was implemented aimed at smart phone users. As a result, perceived usefulness expectancy to product have positively influence on perceived product performance and perceived product performance also affects perceived product satisfaction significantly. Although product satisfaction doesn't affect usefulness expectancy to the application, usefulness expectancy to the product and perceived product performance have positively influence on usefulness expectancy to the application significantly. And also usefulness expectancy to the both of application and product have positively influence on consumer's intention to use the product but consumer's effort and cost going into application doesn't affect to it, it's hold forth the possibility that consumer's effort affect consumer's intention to use the product.