• The Journal of Asian Finance, Economics and Business
• /
• 제7권4호
• /
• pp.275-286
• /
• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권7호
• /
• pp.169-178
• /
• 2020

This study examines the current situation of responsibility accounting and proposed management solutions according to responsibility centers on public universities in Vietnam. The study applies quantitative research methods, and collected data through structured questionnaires to 138 public universities in Vietnam in 2019, receiving back 55 valid questionnaires. The data was cleaned and analyzed with SPSS software. The results show that most public universities in Vietnam assigned management responsibility to their departments, but responsibility accounting was not comprehensive since many universities are not financially autonomous. The Kruskal Wallis Test was conducted to compare the current situation of responsibility accounting among universities by the degree of autonomy and by geographic area. The research found out that totally autonomous universities assigned management responsibility to responsibility centers better than semi-autonomous and non-autonomous universities did. Regarding the evaluation of management responsibility, universities in Central Vietnam rated specific quantitative criteria, residual income (RI) and returns on investment (ROI) higher than universities in the North and the South of Vietnam did. However, universities in the South of Vietnam rated the evaluation of profits by department higher than the rest. The study also suggests structure for establishing responsibility centers in accordance with public universities in Vietnam.

• 디지털산업정보학회논문지
• /
• 제14권3호
• /
• pp.145-153
• /
• 2018

The purpose of this study is to seek ways how you can apply social responsibility requirements in accordance with the organizational characteristics of 'Dong' community service centers which are administrative service platform organizations, by applying the ISO 26000 to these centers. The ISO 26000, which is an international standard for social responsibility, defines the requirements for social responsibility which all organizations, regardless of their sizes or characteristics, can apply. This does not mean that all organizations must apply all the requirements regardless of their sizes or characteristics, but means that each organization can redefine the requirements applicable to its size and characteristics and apply them. Hence, this study defined 'Dong' community service centers' organizational characteristics and stakeholders and assessed the suitability of 251 categories in the ISO 26000 requirements by using the Delphi technique. Through this assessment process, 135 categories were selected. Then, after conducting an importance test by experts, 83 social responsibility assessment indicators applicable to 'Dong' community service centers were developed.

• 유통과학연구
• /
• 제13권2호
• /
• pp.35-44
• /
• 2015

Purpose - In this study, corporate social responsibility activities as perceived by customers visiting super-centers and the influence of the authenticity of such social responsibility activities on trust have been examined while attempting to verify how trust would influence consumers' attitude and purchase intention. Research design, data, and methodology - For data collection, a questionnaire survey has been conducted on 200 consumers who would visit super-centers, and 161 effective samples have been used for the final analysis. Methodologies such as Cronbach's α, factor analysis, correlation analysis, and structural equation modeling were used. Results - Among corporate social responsibility activities, legal responsibility in particular has turned out to influence consumers rather greatly. Thus, law observance has turned out to be a necessity rather than merely an economic or ethical responsibility; as for trust, trust in the product has turned out to exert more influence on consumers than trust in the enterprise. Conclusions - Corporate social responsibility activities can mean that the complete fulfillment of natural and proper corporate responsibility will secure consumer trust, thus influencing consumer attitude and purchase intention positively.

• 사회복지연구
• /
• 제42권4호
• /
• pp.329-363
• /
• 2011

본 연구는 사회복지관의 사회복지사를 대상으로 기관의 조직풍토에 대한 지각 정도를 측정하고, 사회복지사가 지각한 조직풍토 수준이 전문성에 미치는 영향을 알아보는 것이다. 이를 위해서 사회복지관 사회복지사 570명의 자료를 위계적 회귀분석 등을 통해 분석하였다. 사회복지관의 조직풍토가 사회복지사의 전문성에 영향을 주고 있다고 나타난 연구결과는 복지관의 풍토(분위기)를 어떻게 조성하고 관리하느냐에 따라 사회복지사의 전문성이 향상되기도 하며, 혹은 그렇지 못하기도 한다는 것이다. 이러한 조직풍토는 궁극적으로는 클라이언트에게 제공되는 서비스의 질과도 연관된 중요한 요소이기도 하다. 따라서 사회복지관 실정에 맞는 긍정적인 조직풍토를 조성하고 관리하도록 사회복지사와 운영자 모두의 노력이 필요하다.

• 한국보육지원학회지
• /
• 제12권2호
• /
• pp.57-72
• /
• 2016

The purpose of this study was to examine the influence of teachers' vocational aptitude and sense of responsibility on their teaching efficacy in early childhood education and care. 259 teachers in ECEC were recruited from 19 daycare centers and the data were analyzed through frequency, percentage, Pearson's correlations, and stepwise regression using SPSS 18.0. The findings are as follows. First, teachers' teaching efficacy was significantly different according to their age, the number of years of teaching experiences, and education levels. Second, all degrees of teachers' vocational aptitude, sense of responsibility, and their teaching efficacy were higher than the median points. Second, teachers' efficacy relating with running class was affected most by the ability of safe management in vocational aptitude, and teaching methods in sense of responsibility. For teachers' efficacy relating to teaching, acceptability/sensitivity in vocational aptitude and motivation had the most impact. The implication was discussed in order to figure out the ways to increase teachers' efficacy.

• 한국생활과학회지
• /
• 제14권6호
• /
• pp.915-924
• /
• 2005

In this study, two controversial Child Care Policies will be discussed based on the perspective of Economics: Accreditation of Child Care Centers and Liberation of Child Care Service Tuition. Liberation of Child Care Service Tuition is to provide parents and children with exact quality which they want at a differentiated price. Accreditation of Child Care Center is to enhance the quality of child care service by evaluating the quality of centers and grading centers into three classes. This study concludes that success or failure of the policies mostly depend on the investment capability of the government to increase the supply of child care centers. Employing these two policies requires the child care rate more than certain level and more financial investment from the government since the responsibility of providing child care services relies mostly on the government in Korea.

• 보건교육건강증진학회지
• /
• 제23권4호
• /
• pp.173-192
• /
• 2006

Objectives: This job analysis of a staff in charge of quit-smoking policy at public health centers aims at providing fundamental information to establish strategies supporting various quit-smoking. Methods: The job analysis of a staff in charge of quit-smoking policy at public health centers was carried out through DACUM(Development of Curriculum) method from April through May 2006. Three experts had developed job description with staffs in charge of quit-smoking policy at public health centers through two workshops. The survey was practiced for staff in charge of quit-smoking policy at the other public health centers. The characteristics of the staffs such as age, years for working at public health center, years for charging with quit-smoking work, the proportion of responsibility for quit-smoking work, were surveyed. Results: The research has reached the conclusions below. 1. The job description have been developed considering input-process-outcome axis and plan-do-evaluation axis for quit-smoking policy at public health centers. The final job description is composed of 3 missions, 7 accountabilities, 20 sub-work items. 2. The quit-smoking activity mostly focused at direct education and counselling. But planing and evaluation activity for quit-smoking have been under-achieved. 3. The staffs for quit-smoking policy were feel it is easy to educate and counsel to comer to public health centers for quit-smoking. But having the high proportion of responsibility for quit-smoking policy have usually difficult to do that. So they want to education about counselling for smoker. 4. The staffs who worked over the 2 years for quit-smoking policy the public health center have responded that investigate the smoking rate of the jurisdiction community and the problem of the culture about smoking and smoking policy is important. Conclusions: The study helps reinforcing the initiatives of central government for quit-smoking policy at public health centers. Especially staffs want education in technology area for counselling smoker. And they want nationwide supporting for investigating smoking rate and related factors at the local level.

• 보건행정학회지
• /
• 제30권4호
• /
• pp.444-450
• /
• 2020

Background: In this study, we compared the incidents of humidifier disinfectants and incidents of mild hepatitis in Japan to highlight the differences in government response in the health care field in terms of "chain of responsibility". Methods: We examined whether the three mechanisms of action and the chain of responsibility hypothesis were applied to compare the cases of Korea and Japan. The incident of Japan occurred in 1987 in Misawa city, Aomori prefecture. In the 1990s, the safety of blood products increased dramatically. However, relief for infected victims was neglected. Green Cross did not notify the parties. In Korea, in the spring of 2011, a number of lung disease patients were accidentally admitted to a hospital in Seoul, and a female patient with respiratory failure symptoms expired. The Korea Centers for Disease Control and Prevention conducted animal tests and the Ministry of Health and Welfare issued an order for forced collection of humidifier disinfectants. Results: In the case of Japan, the Ministry of Health and Welfare had to take responsibility for follow-up measures such as the investigation of the cause, so it was tied to a "chain of responsibility". However, in the case of Korea, the Ministry of Health and Welfare was free from the chain. Conclusion: Through the comparison between the cases of Japan and Korea, we confirmed that whether or not a government organization chooses to conceal responsibility depends on its past behavior, which is whether it is free from the chain of responsibility or not. Therefore, it was reaffirmed that an organization (ministry or department) free from the chain of responsibility must exist within the government.

• 한국병원경영학회지
• /
• 제7권2호
• /
• pp.124-135
• /
• 2002

The purpose of this study is to analyze a case of unit management system introduced and operated in a university hospital. The system was designed and applied to six clinical departments and centers to help to achieve the medical revenue and profit targets. The case hospital is now in the second year of the system operation. Major findings of the study are as follows; Firstly, the leadership style of the unit manager is the most important factor in management of the unit. The transformational leadership style was more effective than the transactional one. Secondly, unit manager's managerial ability is another key factor to the success or failure in achieving the responsibility targets. Thirdly, the degree of divisionalization and responsibility should be strengthened to activate both unit managers and medical specialists.