• Title/Summary/Keyword: Non-Financial

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The Effect on Conflict Resolution Type and Relationship Performance by Conflict Formation Factors between Convenience Store Franchise Headquarters and Franchise Stores (편의점 가맹본부와 가맹점주의 갈등형성요인이 갈등해결성향과 관계성과에 미치는 영향)

  • Lee, Jae-Hak
    • Journal of Arbitration Studies
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    • v.27 no.1
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    • pp.161-182
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    • 2017
  • The purpose of this study is to investigate the factors of conflict formation, conflict resolution type, and relationship performance between convenience store franchise headquarters and franchise stores operated by the franchise system located in the metropolitan area. The conclusion could be summarized as follows. First, according to factor analysis based on the previous research, the factor of conflict between convenience store headquarters and franchisee was tied to three factors such as goal disagreement, doctrinal discrepancy, and interdependence, whereas conflict resolution type was linked to three factors such as cooperation type, attack type, and avoidance type. Finally, the relationship performance is tied to three factors: financial performance, long-term cooperation, and non-financial performance. Second, as a result of Hypothesis 1, the interdependence was positively correlated when the cooperative type was the dependent variable. The target discrepancy was significantly positive(+) when the aggressive type was the dependent variable. The interdependence was significantly negative(-) when the avoidance type was the dependent variable. There also was a significantly positive(+) relationship in the target disagreement. Third, for Hypothesis 2, it is shown that target inconsistency is negative(-) for all cases where financial performance, long-term cooperation, and non-financial performance are dependent variables. Fourth, for Hypothesis 3, when the financial performance is the dependent variable, only the cooperative type shows a positive(+) relationship. On the other hand, when the long-term cooperation and the non-financial aptitude are the dependent variables, the cooperative type has a significant positive(+) relationship.

The Relationship Between Information Technology Structure and Management Accounting Information in AIS (AIS의 정보기술구조와 관리회계정보 활용간의 적합성 분석)

  • Park Chan-Jung;Lim Kyu-Chan
    • The Journal of the Korea Contents Association
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    • v.6 no.7
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    • pp.31-41
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    • 2006
  • This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p. < 0.01.

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The Compatibility Analysis between Information Technology Structure and Management Accounting Information in AIS (AIS의 정보기술구조와 관리회계정보 활용간의 적합성 분석)

  • Park, Chan-Jung;Lim, Kyu-Chan
    • Proceedings of the Korea Contents Association Conference
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    • 2006.05a
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    • pp.113-117
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    • 2006
  • This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p < 0.05.

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The Effects of Performance Measures on Organizational Performance - Korean Federation of Community Credit Cooperatives (성과측정지표의 이용이 조직성과에 미치는 영향 - 새마을 금고를 중심으로)

  • Cha, Jae-Hee;Lee, Sang-Wan;Kim, Jae-Yeol
    • Journal of Digital Convergence
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    • v.12 no.6
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    • pp.193-202
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    • 2014
  • Recently the corporate environment is rapidly changing with the development of information technology and globalization of market environment. In order to acquire competitive advantage and promote long- term growth in this corporate environment, korean federation of community credit cooperatives are adopting PMS. However, there have been few studies on the beneficial effects of PMS. A survey was conducted suing a questionnaire on korean federation of community credit cooperatives and collected data were analyzed. This study examines the relation between performance measures and organizational performance. first, financial measures had a significant positive(+) effect on organizational performance. second, non- financial measures had a significant positive(+) effect on organizational performance. Such findings suggest that use of performance measures have a positive impact on organizational performance. the effects of non-financial measures on organizational performance are found more clearly than the effects of financial measures on organizaitonal performance.

Effect of The Relationship between Flexibilities, Types of Strategies, Characteristics of Management accounting Information on Manufacturing Performance (유연성, 전략유형, 관리회계정보특성간의 관계가 생산성과에 미치는 영향)

  • Jung, Jae-Jin
    • The Journal of the Korea Contents Association
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    • v.14 no.10
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    • pp.218-226
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    • 2014
  • In order to improve manufacturing performance by flexibilities, type of strategies, types of information with manufacturing companies in Korea. This study is based on the situation theory. The variables of flexibility were applied with 'product flexibility' and 'mix flexibility'. 'low-cost strategy' and 'differentiation strategy' were applied at strategy types. Financial information and non-financial information, information attributes are applied at. At this study, product flexibility is significantly influenced the differentiation strategy. Mix flexibility is significantly influenced the low cost strategy. Only the low-cost strategy significantly affected on financial information and non-financial information. financial information and non-financial information were significantly influenced on Productive performance. To achieve the purpose of this study, Structural Equation Model (SEM) has been applied.

Study on the Development of Neo-pop Art Character T-shirts for Cause Related Marketing - Focused on Romero Britto - (공익연계마케팅을 위한 네오팝아트 캐릭터 티셔츠 개발 연구 - 로메로 브리토를 중심으로 -)

  • Ku, Bonhye;Kim, Mihyun
    • Journal of the Korean Society of Costume
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    • v.65 no.7
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    • pp.75-85
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    • 2015
  • The purpose of this study is to examine ways to vitalize cause related marketing (CRM) by proposing character T-shirts The campaign will employ Neo-Pop art, a genre popular with both companies and consumers. Study results are as follows: First, campaign T-shirts on the issue of human alienation resulting from digitalization can be utilized to generate financial profit that can be returned to society. This can lead to the acts of exchange for profit generation, public image improvemen of companies, and enhancement of their external status. As for the non-financial aspect, the campaign could lead to increased awareness of social issues and present opportunities to take actions of improvement. Second, the financial objective of character T-shirts dealing with environmental issue of sustainability involves brand distribution network support and revitalization of promotion such as shopping basket of love and eco-friendly store matching program for eco-friendly campaign. As for the non-financial aspect, it can help raise consumers' awareness of cause related activities such as crowd funding and fundraising and prepare opportunities of direct participation. Third, the financial objective of character T-shirts dealing with natural disaster relief activities on the global level involves brand recognition level increase and enhancement of positive association of companies through emergency relief and articles support as a result of drastic increases in casualties from nature disasters. As for the non-financial aspect, it can induce people's participation in relief activities and lead to the establishment of crisis response procedures. The information on the development of pop-art character T-shirts proposed in this study is expected to be used as basic information on cause marketing of fashion companies in the future, while providing inspiration to related fashion design.

The Study on the Effect of R&D Investment and Technology Commercialization Capabilities on Business Performance (R&D투자가 경영성과에 미치는 영향: 기술사업화 능력의 매개효과를 중심으로)

  • Lee, Sung-Hwa;Cho, Kuen-Tae
    • Journal of Technology Innovation
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    • v.20 no.1
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    • pp.263-294
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    • 2012
  • The purpose of this study is to examine the effect on R&D investment and technology commercialization capabilities on business performance of 118 Korean firms which has R&D center. In particular, this study tried to define technology commercialization and technology commercialization capabilities for the board and narrow perspective, and investigates the role of technology commercialization capabilities in linking R&D investment and business performance in terms of a financial performance as the growing rate of sales, the growing rate of operating income to sales and non-financial performance as the ratio of technology commercialization. The results of this study are as follows. First, the findings of the research indicated that there was a significant positive relationship between R&D investment and business performance as financial and non-financial. Second, the study found that board technology commercialization capability as technology strategic planning, technology process, and technology organization has the mediating effect to R&D investment on business performance as the ratio of technology commercialization. Third, the study found that narrow technology commercialization capability as manufacturing and marketing play a mediating role in terms of business performance as financial and non-financial.

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A Study on the Impact of Continuous Improvement Activities of Defense SMEs on the SCQM and Business Performance (방산 중소기업의 지속적 개선활동이 공급망 품질경영활동과 기업성과에 미치는 영향에 관한 연구)

  • Choi, Sukgu;Lee, Taewha;Yoo, Hanjoo;Song, Gwangsuk
    • Journal of Korean Society for Quality Management
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    • v.48 no.1
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    • pp.149-169
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    • 2020
  • Purpose: This study analyzes the characteristics of the Quality Management performed by SMEs in the Defense Industry in supply chains and analyzes the effect of the continuous improvement activities based on cooperation. Especially, for Military Supplies, the suitability of products is usually decided by judging their conformity to the specification, and from this structural characteristic, this study would analyze the structural relationship of systematic improvement activities with Supply Chain Quality Management(SCQM) and Business Performance(BP). Methods: Continuous improvement activities(CI) have significance as the driver force for the promotion of Quality Management. Thus, this study analyzed the causal relationships from the perspective of the process among CI, SCQM and BP. For an analysis of the structural characteristics and causal relationships among the constituents, AMOS was used, and 297 companies in the Defense Industry were utilized as samples. Results: It turned out that CI had significant impacts on Management Infra(MGT_Infra), Process Management(PM), Human Resources Management(HRM) and Communication(COMU) and had an indirect impact on the enterprises' financial performance through the parameters of HRM and Communication. Meanwhile, it turned out that between CI and non-financial performance, there was a direct effect, and there was also an indirect effect through the variables of the Management Infra and Communication. Conclusion: It turned out that CI had a positive effect on SCQM as a proactive driver and that they had significant relationships with BP(financial, Non-financial), both financial performance and non-financial performance. However, PM did not have a significant relationship of effect with BP because of the character appearing by the evaluation method of military supplies for the conformity to the specifications.

The Study on the Relationships between IT Investments and Firm's Performance: The Differences According to the Levels of IS Strategic Applications and PEU (제조기업의 정보기술 투자와 기업 성과 간의 관계 연구: 전략적 활용 수준과 환경 불확실성에 따른 차이)

  • Choe, Jong-min
    • The Journal of Information Systems
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    • v.29 no.2
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    • pp.1-26
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    • 2020
  • Purpose This study empirically investigates the impact of information technology(IT) investments on the financial and non-financial performance of a manufacturing firm. We examined the interaction effects of IT investments and strategic applications levels of information systems(IS). This study also demonstrated the three-way interaction effects of IT investments, levels of IS strategic applications, and perceived environmental uncertainty(PEU). Design/methodology/approach For this study, empirical data were collected from 98 manufacturing firms with the structured questionnaires. The data were analyzed with multiple regression models, and partial derivatives were utilized to identify the directions of the impact. Findings From the empirical results, it was found that when both the levels of IS strategic applications and the degrees of IT investments are high, the ratios of the costs of goods sold to total sales(RCGS) and the labor costs to total sales(RLCS) are decreased, as it were, the performance of a firm is improved. However, it was observed that when the levels of strategic IS are low, the high degrees of IT investments do not contribute to the improvement of a performance. The results showed that when the levels of strategic IS are high, the high degrees of IT investments incur the high RSAE not low RSAE. When PEU is considered, the empirical results showed that under the low degrees of PEU, the IT investments under high levels of strategic IS applications (strategic IT investments) improve the performance, as it were, low RCGS, and high degrees of perceived financial and non-financial performance. However, under high PEU, it was observed that high degrees of strategic IT investments do not increase the performance. When PEU is high, the strategic IT investments reduce RSAE, and under low PEU, RSAE is increased.

The Effects Long-Term Orientation and CSR Activities on Business Performance in Social Enterprise (장기지향성이 CSR활동과 사회적 기업의 경영성과에 미치는 영향에 대한 실증연구)

  • Jang, Sung Hee;Ma, Yoon Joo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.5
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    • pp.2703-2712
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    • 2014
  • The purpose of this study is examine the factors influencing performance of long-term orientation and Corporate Social Responsibility(CSR) activities. This model tests various theoretical research hypotheses relating to social enterprise, CSR activities and long-term orientation. The proposed model is analyzed to target 115 social entrepreneurs with Smart Partial Least Square(PLS) 2.0. The result of hypothesis testing are as follows. First, long-term orientation positively influence community responsibility, environmental responsibility, and product(service) responsibility. Second, community responsibility positively influence financial and non-financial performance. Third, environmental responsibility positively influence non-financial performance, but does not significantly influence financial performance. Finally, product(service) responsibility does not significantly influence financial and non-financial performance. The results of this study will provide various implications to improve performance, long-term orientation, and CSR activities in social enterprise.