• International Journal of Advanced Culture Technology
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• v.11 no.2
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• pp.221-228
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• 2023

The industrial revolution 4.0 in general and the trend of the digital economy in particular have affected all aspects of the economy. In the orther hand, Digital Technology has the power to impact the strategies and competitiveness of businesses in the market. It is ever evolving and creating a revolutionary stand for different professions as well. Accounting is considered to be one of the oldest and traditional professions. The rules and methodology of this profession has remained uniform for a long period of time. But due to the advent of the digital technology accounting industry is experiencing some great changes. Challenges for the accounting profession are reflected in the need for rapid adaptation and transformation of business practice and business processes. Gradually it was difficult to manage the accounting of large firms without having any machine help. This profession faced a lot of challenges and required the need to adapt technology. The requirements of finance and digital accounting, as well as the requirements of regional and international financial and accounting integration, require proactive preparation, taking full advantage of the advantages as well as limiting the impacts. disadvantage. The aim of this paper is to analyze and systematize the key challenges that digitalization brings for accounting industry and propose some solution for digital transformation of accounting industry for Small and Medium Enterprise in Vietnam

• Journal of the Korea Safety Management & Science
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• v.26 no.1
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• pp.45-53
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• 2024

A Smart factories are systems that enable quick response to customer demands, reduce defect rates, and maximize productivity. They have evolved from manual labor-intensive processes to automation and now to cyber-physical systems with the help of information and communication technology. However, many small and medium-sized enterprises (SMEs) are still unable to implement even the initial stages of smart factories due to various environmental and economic constraints. Additionally, there is a lack of awareness and understanding of the concept of smart factories. To address this issue, the Cooperation-based Smart Factory Construction Support Project was launched. This project is a differentiated support project that provides customized programs based on the size and level of the company. Research has been conducted to analyze the impact of this project on participating and non-participating companies. The study aims to determine the effectiveness of the support policy and suggest efficient measures for improvement. Furthermore, the research aims to provide direction for future support projects to enhance the manufacturing competitiveness of SMEs. Ultimately, the goal is to improve the overall manufacturing industry and drive innovation.

• Journal of Technology Innovation
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• v.23 no.3
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• pp.287-316
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• 2015

The trend of R&D in automotive electronics industry is shifting towards ECU(Electronic Control Units) based on softwares which requires technology convergence to accommodate customers' requests on safety and convenience. The trend requires systemized R&D paradigm which reflects increased role of softwares. As the softwares became the core components in automotive innovation, there has been wide range of efforts to introduce software R&D processes and methodologies such as CMMI, A-SPICE and ISO-26262 etc. However, R&D departments in the industry fields are confronted with conflicts which arise from discrepancies among the individual process. In this study, we focus on suggesting our integrated and systematic R&D process with the aim of alleviating the conflicts and confusions. For this purpose, we analyze the cases of Korean automotive electronics companies to compare various R&D processes in the field and their relationships. Based on the analysis, we derive and suggest our model of R&D process which effectively integrate ISO/TS-16949 for manufacturing quality and CMMI, A-SPICE, ISO-26262 for system with softwares.

• Journal of the Korean Regional Science Association
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• v.35 no.3
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• pp.33-44
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• 2019

Smart City is the regional innovation platform that actively utilizes information and communication technologies to diversify city services and improve the performance and quality, hence improving the quality of life and creating new trends of urban activities. Recently, the importance of citizen participation is increasingly emphasized to build smart cities successfully and the Living Lab, an open innovation platform led by users, is taking center stage as a means of realizing it. Accordingly, this study aims to establish the plans for popularizing living labs that provide innovative environments for domestic smart cities. To this end, first of all, political trends related to domestic smart cities' living labs were analyzed, and then, individual characteristics and development processes of the relevant cases were investigated. In addition, in-depth interviews were conducted with the experts of specialized agencies from Netherlands, Finland, and Denmark, etc. which are considered as leading countries in smart cities' living labs. As a result, in order to popularize living labs in domestic smart cities, the following policies were proposed; establishing support systems for commercialization and dissemination, building intermediary support organizations, improvement of laws and institutions, establishing the joint response systems with neighboring areas, etc.

• Journal of Information Technology and Architecture
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• v.11 no.1
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• pp.45-52
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• 2014

Recently, more and more hospitals have become interested in the innovation of healthcare services and processes through IT convergence based on RFID, NFC, smart devices and so on. This paper presents a case of process innovation by implementing a smart health checkup system using these advanced information technologies. The existing inefficient health checkup process based on the paper chart and manual work has been innovated using the advanced information and communication technologies. The newly developed smart health checkup system has been used successfully in a tertiary university hospital named Samsung Medical Center since April 2013. The contributions of the system include improvement of service quality, enhancement of customer satisfaction, reduction in workload of staffs, improvement of work accuracy, and accordingly reinforcement of the competitiveness of the hospital.

• STI Policy Review
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• v.6 no.2
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• pp.54-86
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• 2015

The study examines the U.S. Small Business Innovation Research (SBIR) program, with a focus on the recent Reauthorization, and compares, in the political context, the U.S. and East Asian countries-Japan, Korea and Taiwan-that adopted the U.S. SBIR program. For the systematic analysis and cross-country comparison, the study employs Kingdon (2003)'s framework-his political theory and Garbage Can Model-to identify political participants and processes underlying the SBIR Reauthorization and to analyze the differences in problem, policy, and politics streams between the U.S. and East Asian countries. For the cross-country comparison, specifically, the study uses various data sources such as OECD, Global Entrepreneurship Monitor, Hofstede's Cultural Dimensions, and World Value Survey. Based on the analysis outcomes, implications of U.S. practices on East Asian countries are extracted as follows. East Asian countries tend to: Have higher entrepreneurial aspiration while lower entrepreneurial activity and attitude than the U.S.; bear higher long term orientation and uncertainty avoidance while lower individualism than the U.S.; and have greater expectations of technology development and higher confidence in political parties while participating less in political action than the U.S. Drawing on the differences, the following policy recommendations are suggested. East Asian countries should: Improve entrepreneurs' access to resources (in particular, financial resource) in order to link their high entrepreneurial aspiration to actual entrepreneurial activities; cultivate failure-tolerating culture and risk-taking entrepreneurs, for instance, by providing a second chance to SBIR-participating businesses that failed to materialize their innovative ideas; and leverage their high expectations of new technology in order to take bold actions regarding their SBIR programs, and update the programs by drawing out constructive dialogues between SBIR stakeholders.

• Proceedings of the Korea Database Society Conference
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• 2010.06a
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• pp.5-12
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• 2010

With a sample of 147 Korean small and medium size companies, this study examined the relationships among degree of information orientation, corporate culture, degree of information management implementation and selected business performances in the process of implementing IMS improvement programs, such as IMS(Information Management System). Information orientation is defined as company-wide understanding and implementation of the underlying philosophy, principles, approached, and tools of information improvement programs. It is assumed that successful implementation of information improvement programs requires a information-oriented mind-set of the employees. The key elements of information orientation include continious improvement structured processes, organixation-wide participation and customer-focused spirit. Culture id defined as the value and beliefs of em organization that shape its behavior. It is also assumed that successful implementation of information improvement programs require strong support from s corporate culture that emphasizes cintinious improvement. Adopting the competing values model of Quinn and McGrath(1985), corporate culture is classified into 'flexible' versus 'controlled culture' and 'outer-directed' versus 'inner-directed culture'. Fitness was defined through the relationship between levels of information oriented and types of corporate culture. The results were as follows. First, it was found that when a company with high information orientation promoted information innovation programs, such as IMS, it reported higher degree of information management implementation and improvement in business performances. Second, the results showed the importance of 'flexible culture' and 'outer-directed culture' in performing information, innovation. Regarding the types of corporate culture, the analysis found that developmental culture, rational culture and group culture were effective. Third, companies with high information oriented and flexible culture or companies with high information orientation and outer-directed culture reported the highest implementation in Information management activities. Fourth, the results showed that the level of information management implementation had a mediating effect on the relationship between information orientation and business performance. It was also found that enhanced non-financial performance led to the improvement of financial performance. This study attempted to exaime the factor that lead information management program to success. In order to reach success, first, it is suggested that companies have positive mind set toward continious information improvement. Secondly, it is recommended that a flexible and outer-directed culture appropriate for continious information improvement is cultivated.

• Journal of Korean Society for Quality Management
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• v.34 no.4
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• pp.22-32
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• 2006

In these days, most of Korean industries advocates and utilizes Six Sigma as an integrated innovation tool for all their business and manufacturing processes. Six Sigma is known to bring more financial and managerial achievements than other innovation methods and tools. However, such successes are not always guaranteed. To adopt and implement Six Sigma successfully, it is necessary to grasp and understand essential characteristics of Six Sigma and then identify suitable elements and complements in consideration of vision, strategies, capability, circumstance and environment of the company. Step by step implementation plan may be built based on those ingredients. This study is to find out key ingredients (KIs) of Six Sigma. Potential ingredients selected from previous studies of success factors and ingredients of Six Sigma and TQM, and criteria of quality awards like MBNQA, EFQM, Deming prize and Korean National Quality Awards (KNQA) are classified into 11 categories based on experts' opinion and affinity analysis: management leadership, belt system, training, six sigma system, compensation, organization, corporate culture, customer focused, project selection, management of project results, and managerial achievements. Irrelevant or ineffective potential ingredients are discarded using factor analysis for the questionnaires answered by champions, MBB's and BB's of 90 Korean companies that have more than 3 years experience of Six Sigma. Also from the factor analysis, 3 factors are derived for each categories respectively except the managerial achievement category. Those 11 categories and 30 factors are defined as KIs of Six Sigma. This study also reveals that there is difference according to enterprise size, type of business, and implementation time in terms of KI's, and prioritizes KI's that an enterprise to pursue Six Sigma successfully should consider according to its characteristics.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.9 no.7
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• pp.891-900
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• 2019

In this paper, we investigate the relationship between IPR creation and export activity. And we try to examine the effects of IPR use as innovation on export performance. The dataset used in the empirical analysis are the annual "Survey of Business Activity(2006~2014)" panel data which include total of 6,144 samples of firms. Data set includes the sample characteristic such as employee, industry, export performance, possession/use/development of IPR. According to analysis results, this paper confirms that R&D and export activities of firms make positive effects on IPR creation. In addition, this paper finds that IPR use of firms make positive effects on firm's export performance. Exporting firms achieve higher export performance by developing new products and processes to enter and compete in overseas markets. In addition, exporting firms can achieve higher performance by using intellectual property rights to appropriate innovation outcomes in foreign markets and to exclude the possibility of patent disputes in advance.

• Journal of the Economic Geographical Society of Korea
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• v.21 no.4
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• pp.409-424
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• 2018

Since the 1950s, many of the traditional industrial cities of advanced economies in Europe and North America were affected by a series of de-industrialization. The de-industrialization process, characterized by company shut-downs and massive lay-offs, has resulted in high unemployment rates and massive redundancies in physical infrastructure. Since the 1980s, many of the old industrial cities have attempted to overcome such problems. However, it has been found that not many of the cities are found to be successful. The City of Dortmund, one of the core cities of the large German industrial conurbation of the past, the Ruhr, is found to be an exceptional case demonstrating a clear success in overcoming deindustrialization problems. The City in fact strategically pursued transforming backbone of its economy from steel-making, coal-mining and beer-brewery to high-technology and future-oriented industries, based on microsystems, biomedical, electronic logistics and information technology. This paper attempts to analyse the processes and outcomes of transforming Dortmund beginning from the 1980s to articulate the roles of the agencies contributing to the success.