• 한국산학기술학회논문지
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• 제14권6호
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• pp.2707-2716
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• 2013

본 연구는 다양한 형태의 조직들에서 IT 거버넌스와 관련된 통제에 대해 조직원들의 개인기기 사용 확산에 따른 반발 심리의 분석에 초점을 둔다. 이를 위해 IT 거버넌스 통제와 관련된 선행 연구, 조직원의 반발 심리에 대한 척도 및 기대이론을 바탕으로 연구 모형을 구성하였다. Hong의 심리적 반발 척도, 기대이론의 보상 정도, 조직에서의 직급이나 조직 규모에 따라 조직원들의 IT 통제에 대한 반발요인과 태도의 통계적 유의성을 검증할 수 있었다. 이를 통해 IT 거버넌스를 통한 경영목표 달성을 위한 통제와 조직원 반발요인에 대한 체계적 분석을 통한 분석 틀을 제시하고 실무적으로도 조직의 IT 거버넌스 통제에 대한 시사점을 얻을 수 있다.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.105-112
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• 2022

The current study is at the forefront of examining the theory of principal-agent framework and financing constraints to explain the level of corporate innovation. To boost the firm's level of innovation, this study uses corporate governance and corporate performance as driving factors. The study's secondary goal is to give information on the parallel relationship between corporate governance and the level of corporate innovation. This study used a two-step least square (TSLS) regression analysis to examine such a simultaneous association using secondary data from Indonesian listed businesses from 2000 to 2021, which totaled around 1,910 observations. This study uses the Principal Component Analysis (PCA) tool to test cumulative variances of potential corporate governance indicators such as the total commissioner of the firm (TCOM), total independent commissioner of the firm (INDPCOM), the proportion of institutional ownership (INSOWN), total female commissioner (FEMCOM), CEO duality (CEODUAL), and type of the firm (SOE). As a result, PCA reveals that four of these variables, omitting CEODUAL and SOE, were a corporate governance construct. Furthermore, the study discovered that the amount of firm innovation and corporate governance are related.

• Asian Journal of Business Environment
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• 제11권1호
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• pp.5-15
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• 2021

Purpose: The study aims to delineate Shariah Governance Framework (SGF) by applying the components of New Institutional Theory (NIT) to provide an understanding of how Islamic banks theoretically influence Shariah Governance (SG) practice, structure, and process. Design/methodology/approach: As it is a conceptual paper, this paper has prepared based on an analytical approach to show how such institutions could provide a more effective system concerning the contents, procedures, and practices for the multiple users in the SG process of Islamic banks. Findings: The paper critically explores the adoption of NIT to develop SGF with its existing practice, structure, and procedure. Utilizing NIT, a proposed theoretical framework has developed for exploring the SG through its major components, i.e., 'isomorphism' and 'legitimacy'. It is stated that NIT can offer a useful framework by which homogenous structures, comprising guidelines, standards, and practices become recognized and authorized as a satisfactory standard corporate exercise. Thus, the proposed theoretical framework would be beneficial in understanding and exploring the SGF. Conclusion: The application of this SGF could help to justify the key dimensions of NIT with its overall formation, function, and practices that might also help to attain legitimacy.

• 유통과학연구
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• 제14권9호
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• pp.15-24
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• 2016

Purpose - Key account management is a supplier company initiated relational approach that has received great attention from both academics and practitioners manifested in the business-to-business relationship literatures. However, there is widespread debate and contention on what should be the underlying theoretical base for defining this vital part of relationship marketing. With the insights from the social exchange theory, present paper explores how social exchange affects the dynamic nature of key account management relationship at the organizational level. Research design, data, and methodology - The paper follows a comprehensive review approach to examine the relationship between social exchange theory and key account management approach. Conceptual arguments and findings are assessed across studies with the main objective of showing how social exchange theory develops the governance mechanism in maintaining the key account relationship. Results - Since relational norm is considered as a glue for the maintenance of buyer-seller relationship in social exchange theory, factors develop the non-contractual governance mechanism 'relationship' in business-to-business relationship and this norm replaces or supplements more formal governance mechanisms such as contracts are explored. Conclusions - This paper advances central relational norm to manage the company's most important key customers and demonstrates how this norm can be developed in buyer-seller key account relationship. Implications from this new perspective are forwarded.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.127-137
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• 2022

This paper aims to investigate the impact of corporate governance on the quality of integrated reporting. Corporate governance includes internal (board size, board independence, and board diversity) and external (audit quality and enforcement) governance factors. This paper develops an index to capture the quality of integrated reporting by employing the completeness of information required by the International Integrated Reporting Council (IIRC). For an international sample, the paper manually collects 160 integrated reports along with internal and external governance factors and employs multivariate analyses to examine the association between these governance factors and the quality of integrated reporting. The empirical results suggest that firms with a larger board of directors, a larger proportion of female members on board, and located in countries with enforcement for integrated reporting requirements have a higher quality of integrated reporting. Our conclusions still hold after accounting for several conditions, including the industry-fixed and year-fixed effects. Together, these results suggest that both internal and external governance factors are important determinants for the quality of integrating reporting. These results have several theoretical and practical implications as they fulfill the absence of relevant studies on addressing the impact of internal and external corporate governance factors on the quality of integrated reporting.

• 청정기술
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• 제29권2호
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• pp.151-159
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• 2023

탄소중립의 실현을 위해서는 다양한 이해관계자의 공동협력을 기반으로 거버넌스 제도를 활용하는 것이 합리적이다. 성공적인 거버넌스 운영은 구성원들이 어떤 활동 기준을 가지고 참여하는지가 중요하며, 특히 정책 집행 과정에서 과학적 조언을 할 수 있는 전문가에게는 성공적인 합의점 도출을 위한 가이드 공유가 필요하다. 본 연구에서는 거버넌스 참여 과학기술전문가의 활동기준 제시를 위한 공통성공요인을 도출하고자 거버넌스 모형이론과 모형구조, 사례별 공통성공요인, 서울시 기후환경분야 거버넌스 사례적용 등의 조사 분석을 수행하였다. 모형이론 연구결과, 모형구조는 공통적으로 '조건-과정-결과'의 구조로 되어 있으며 구성원들의 활동시기인 '과정' 단계에서 공통성공요인을 도출할 수 있음을 확인하였다. 공통성공요인의 사례조사를 통해 중복요인은 신뢰성, 책임성, 투명성 및 네트워크로 도출되었다. 공통성공요인의 타당성을 검증하기 위해 서울시 거버넌스의 참여자 만족도 조사자료를 활용하여 분석한 결과, 결과값은 신뢰성 > 네트워크 > 투명성 > 책임성의 순으로 확인되었으며, 관련 요인들이 적절하게 도출됨을 알 수 있었다. 본 연구결과가 향후 과학기술분야 전문가의 활동요인으로 활용되어 탄소중립 정책의 수용성과 효용성을 높일 수 있기를 기대한다.

• 유통과학연구
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• 제16권11호
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• pp.65-72
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• 2018

Purpose - The purpose of this research is to investigate the effect of ex ante governance mechanisms that can be exercised by franchisers on franchise contract compliance and various relationship outcomes. There are many previous studies on control mechanisms in inter-firm relationship, however, most studies focus on ex post governance mechanisms and identify the effects of behavior control and outcome control on performances. Based on transaction cost theory and agency theory, this study defines the ex ante governance mechanisms of franchisers as contractual completeness and extra contractual incentives. The author have examined the two ex ante control mechanisms on contract compliance, recontract intention, multi-shop running intention and opportunistic behaviors of franchisee. Research design, data, and methodology - In this study, 137 questionnaires of food and beverage franchise stores were collected through a specialized research company. The reliability and validity of the variables were analyzed using SPSS 18.0 and AMOS 18.0 programs and hypotheses were verified through the structural equation modeling. Results - As a result of hypothesis testing, contractual completeness and extra contractual incentives have a positive effect on the contract compliance of the franchisee. It is shown that franchisee's contract compliance has a positive effect on recontract intention and multi-shop running intention and has a negative effect on opportunistic behaviors. Conclusions - This study examines the ex ante governance mechanisms such as contractual completeness and extra contractual incentives, which is relatively rare compared to ex post governance mechanism in B2B relationship. According to the results of this research, these two tools can be used as ex ante control mechanisms for franchise headquarters to use their franchisees. In addition, franchisee's contract compliance affects various relationship outcomes between franchisor and franchisees.

• Journal of Korea Trade
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• 제24권7호
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• pp.29-37
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• 2020

Purpose - This paper empirically investigates the relationship between country governance quality and worker remittances from foreign countries. Because remittances can be a source of funds for economic development and smoothing economic crises in developing countries, the related topic has been a concern for policy-makers and academic researchers. This paper divides the motives of remittances into altruistic and investment motives through existing papers, and then considers the governance quality the remittance receiving country as one of the determinants of remittances. Design/methodology - Our empirical model considers whether governance quality can affect the volume of remittances, and uses altruistic and investment factors studied in the literature. To do this, a two-step approach is taken. First, the panel data are examined via pooled OLS, random effects, and Tobit estimation. Second, the paper reduces six governance indicators into one variable, Governance, using the principal component technique (PCA) for a robustness check. Findings - The main findings can be summarized as follows. The negative governance variable in the estimation results shows a lower governance quality that induces workers to send savings to their home countries. This means that a country with poor governance quality seems to have more remittance inflows from abroad. It also reveals that poor governance quality is more relevant to an altruistic motive rather than an investment motive, in general. The positive per capita GDP variable shows the investment motive for developed countries. Originality/value - Existing papers have focused on various factors related to the motives of remittances. However, governance quality effects on remittance inflows have not been fully studied so far. This paper considers governance quality in an estimation equation explicitly as one of the determinants of remittances. This area of study is needed, in theory and empirically, in order to fully understand the relationship between governance and remittances.

• The Journal of Asian Finance, Economics and Business
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• 제6권1호
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• pp.21-31
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• 2019

This paper examines how corporate social responsibility is related to the degree of asymmetric information in the Korean financial market. Recent theory argues that there is a negative relationship between a firm's corporate social responsibility and its information asymmetry. To test this hypothesis, we use the environment, social and governance (ESG) score, published by the Korean Corporate Governance Service, to proxy a firm's management practices toward socially responsible activities. In the entire sample of the Korean firms, we find contrasting results; the ESG score shows negative relationships with the price impact measure but statistically insignificant relationships with the dispersion of analyst forecasts. However, the ESG score shows negative relationships with both measures when we exclude chaebol affiliates from the sample. These findings are robust when we examine environmental, social and corporate governance scores separately. This set of results argues for the extant theory, expecting a negative relationship between a firm's engagement in corporate social responsibility and asymmetric information. It further argues for the importance of firm characteristics in determining the influence of socially responsible activities.

• 한국습지학회지
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• 제10권2호
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• pp.97-103
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• 2008

본 연구에서는 국내 수자원과 관련된 분쟁 및 갈등을 해결하기 위한 방안으로 적응형 거버넌스 시스템의 구조 및 역할을 제시하였고 분쟁의 원활한 합의 조정방안 및 문제점을 제시하기 위한 다양한 형태의 시민참여모델에 대하여 특징 및 특성을 분석하였다. 또한, 분쟁해결을 위한 공학적 도구로서 공영시각모형, 게임이론, 제도설계이론 등의 공학적 모형을 바탕으로 하는 과학적 접근 방안을 제시하여 물 분쟁의 해결 및 조정을 위한 대안을 모색할 수 있는 토대를 마련하였다. 본 연구에서 제시된 다양한 형태의 물분쟁 해결을 위한 대안은 물 관련 당사자들이 어떤 합의점을 찾을 때 추측과 가정에 의한 결정보다는 참여와 과학적 해결방법에 의해서 보다 합리적인 대안과 합의점을 도출할 수 있을 것으로 판단된다.