• The Journal of Information Systems
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• v.24 no.1
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• pp.45-66
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• 2015

This study empirically investigated the relationships among organizational culture, target costing, knowledge management activities, and corporate innovations. The results of this study showed that innovative and supportive culture positively affects the adoption degrees of target costing. According to the results, it was observed that target costing as well as innovative and supportive culture have a positive impact on levels of knowledge management activities(i.e., knowledge creation, sharing, storage, and application). It was also demonstrated that organizational culture has an indirect effect on activation of knowledge management activities through target costing. Thus, to enhance knowledge management activities, target costing must be aligned with appropriate types of organizational culture. In examining the impact of knowledge management activities on the frequencies of product and process innovations, no significant effect was found. Additional analyses that compare across three groups(i.e., low level group, middle level group and high level group in knowledge management activities) and between two groups(i.e., between high level group and middle level group or between high level group and low level group) were performed. The results of comparison showed that the degrees of product and process innovations are highest in high level group, but no significant differences are found in the degrees of innovations between middle level group and low level group.

• Journal of Digital Convergence
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• v.20 no.4
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• pp.247-260
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• 2022

In order to advance theoretical and practical understanding of innovative behaviors and affective commitment to change, this study investigated the relationship among innovation supporting organizational culture, decentralized structure, acceptance of organizational change, and affective commitment to change and tested the mediating effect of acceptance of organizational change in the relationship. Data were collected from 261 employees at H corporation and analyzed to test suggested research hypotheses using SPSS 20.0 and AMOS 20.0. The results are as follows: First, it is found that innovation supporting organizational culture influences positively acceptance of organizational change and affective commitment to change. Second, results show that decentralized structure influences positively acceptance of organizational change, but does not influence innovative behavior. Third, it is found that acceptance of organizational change influences positively affective commitment to change and innovative behavior. Fourth, it is also found that acceptance of organizational change mediates partially the relationship between innovation supporting organizational culture and affective commitment to change and acceptance of organizational change mediates completely the relationship between decentralized structure and affective commitment to change. With these findings, it is confirmed that innovation supporting organizational culture and decentralized structure influence positively affective commitment to change and innovative behavior through acceptance of organizational change. Limitations and suggestions were discussed.