• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.139-146
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• 2021

This article analyzes factors affecting the application of strategic management accounting in different enterprises in Vietnam's consumer goods industry, providing more empirical evidence on factors affecting the application of strategic management accounting. The research method used a questionnaire survey of managers at all levels, chief accountants, and accountants from 72 consumer goods enterprises in Vietnam. The survey results collected 290 questionnaires, however, due to invalid questionnaires with many blank cells, 284 questionnaires were finally selected. Quantitative research was carried out with SPSS 25 software. Research results show that 6 factors have a positive influence on the application of strategic management accounting including awareness of the business market, business strategy, technology, corporate culture, qualification of management accountants, decentralization of management, in which technology has the strongest influence on the application of strategic management accounting in consumer goods enterprises in Vietnam. The standardized Beta coefficient extracted from the multiple linear regression equation reveals that the technology factor has a high standardized Beta coefficient (0.176) compared to other factors. Based on the research results, the author has proposed recommendations to improve the ability of consumer goods businesses to successfully apply strategic management accounting techniques, thereby contributing to improving competitiveness and performance of consumer goods enterprises.

• Journal of Korea Foundry Society
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• v.20 no.2
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• pp.80-88
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• 2000

Continuous casting equipment was designed to cast the metallic uranium rods, and a thermal analysis was carried out to calculate the temperature and solidification profiles. Fluid flow and heat transfer analysis model including the effects of phase change was used to simulate the continuous casting process by finite volume method. In the design of continuous casting equipment, the casting speed, pouring temperature and cooling conditions should be considered as significant factors. In this study, the effects of casting speed, pouring temperature, and air gap between the uranium and mold were investigate. The results represented that the temperature and solidification profiles of continuous casting equipment varied with the casting speed, pouring temperature, and air gap.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.37 no.2
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• pp.77-84
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• 2014

The purpose of this research is to identify and develop technology protection plans for small and medium-sized enterprises (SMEs) by analyzing past technology leakage patterns which were experienced by SMEs. We identified factors which affect the technology leakage, and analyzed patterns of the influences using a data mining algorithms. A decision tree analysis showed several significant factors which lead to technology leakage, so we conclude that preemptive actions must be put in place for prevention. We expect that this research will contribute to determining the priority of activities necessary to prevent technology leakage accidents in Korean SMEs. We expect that this research will help SMEs to determine the priority of preemptive actions necessary to prevent technology leakage accidents within their respective companies.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2005.10a
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• pp.213-216
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• 2005

In this research, we explore how to manage the transition of technology generations considering incremental innovation of the existing technology generation. Firms can slow down decaying of the existing technology by continuous incremental improvements rather than introducing a new generation technology at the first time if the former strategy is better. We characterize optimal technology transition problem by setting up an optimal control model. The model which is originally designed and solved by Thompson(1968) as a ‘Machine maintenance problem’ has been cited to build the main body of our model. With this analytical model, we derive optimal ‘incremental innovation’ strategy which is considering transition to the next technology. Our analysis indicates that there exists an unique ‘stopping incremental innovation timing’. Before the point of time, the decision maker should make his effort at a maximum level to enhance the current technology. However from the stopping timing to the final time horizon where the new technology is introduced, it is found that not to invest to the current technology any more is optimal.

• Korea Trade Review
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• v.44 no.4
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• pp.35-49
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• 2019

This study aims to determine whether the export volume of export country is affected by the strengthening of environmental management level of the importing country depending on the relative technology level of the importing country. To this end, a gravity model was established and the relative size of environmental management level was introduced, and how it affects the export was analyzed according to the difference of environmental management level between Korea and the importing country. The analysis of Korean industry by technology level (based on R&D investment) shows that countries with higher environmental management levels increase exports in both high and low technologies compared to Korea. On the other hand, exports of high-tech industries did not affect export growth in countries with lower environmental management than Korea.

• Knowledge Management Research
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• v.9 no.3
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• pp.43-57
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• 2008

This study examines the impact of knowledge processes (KP) on the performance of knowledge management systems (KMS). It posits that task needs and available functionality of technology existing in an organization could influence the usability of KP and the KMS performance. A firm-level structural model was developed based on data collected from corporate KM users. Survey-based research was carried out to test this model. Following questionnaire development, validation, and pretest with a pilot study, data were collected from 886 knowledge management (KM) users including directors, managers, and workers in a South Korea-based company, Korea Asset Management Corporation (KAMCO), to measure the task needs and available functionality of technology to improve the KMS performance. Results show that the matching between the two factors-technology and task-had a significant influence on the usability of KP and the KMS performance, and a better usability of KP has positive impact on the KMS performance. Implications on KM practices and KMS designs are also discussed.

• Proceedings of the Technology Innovation Conference
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• 2005.02a
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• pp.85-105
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• 2005

Government-sponsored Research Institutes (GRIs) have made a great contribution to the development of Korea Science and Technology(S&T). Because of appearing emerging technology, accelerating technological innovation, and increasing research capabilities of other research organizations (universities and firms), however, many problems have been presenting in a GRIs's function and role. With this change in S&T environment, the need for strategic management of GRls has been increased. In these days, firms have been using a strategic management audit for their strategic management. Therefore, in this paper, we will suggest strategic management audit, which could be applied to Korean GRIs

• Korean Management Science Review
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• v.21 no.2
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• pp.27-42
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• 2004

Assimilation is defined as the extent to which the use of a technology diffuses across organizational work processes and becomes routinized in the activities associated with those processes. Assimilation is an important construct in the casual chain of influence from the organizational adoption of an information technology to the evidence of its impacts on business performance. Given a wide range of experiences with the effective assimilation of Web technologies. there is a need to discover how firms can institutionally encourage the managerial activities that will result in greater levels of technology assimilation. This study analyzes or shows which organizational and strategical factors like management belief. management participation. strategic investment rationale and coordination mechanism have impact on the assimilation of web technologies. Moreover. this research is tried under the different types of firms. manufacturing and service firms. The result shows that the management belief among the determinants had a significant effect on the assimilation of web technology. However. the result would be generalized with the inclusion of the psychological factors to the current model.

• Proceedings of the CALSEC Conference
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• 2004.02a
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• pp.83-88
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• 2004

The purpose of this research is to explore the possible relationship between the successful implementation of knowledge management technology and specific organizational culture orientations. Data used to test hypothesis derived for this research were obtained from 227 responders from the Organizational Culture Profile (OCP) survey instruments and 67 responders from the Knowledge Management Technology Profile (KMTP) survey instruments representing 26 separate organizations. The OCP provides a profile of an organization's culture orientation while the KMTP provides a profile of the organization's degree of the KM technology implementation success. The results of this research suggests that employees of organization which are more successful in implementing KM technology have identified organizational culture that embodies a healthy mixture of both production-oriented and people-oriented attributes indicative of the [9,9] culture orientation.

• Journal of Technology Innovation
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• v.13 no.2
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• pp.157-178
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• 2005

During the transformation of the agro-technology extension in rural China, many new Policy experiments are emerging to rebuild the lost linkages and to improve technology transfer with the system and among systems. Applying the Triple Helix Model of academy-agriculture-government relations, this paper explores a new pattern of technology transfer with the case of BaojiCity. The authors interpret the mechanism of 'Courtyards for Agro-experts', as well as the comparison between different types of courtyards. This article concludes that the Triple Helix in the agro-sector improves technology transfer and accelerates knowledge-based regional development. In the interest of farmers there should also be concern over reducing inequity the reform.