• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.409-419
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• 2021

The study examines the effects of digital accounting on financial reporting quality, accounting information usefulness, and strategic decision effectiveness of listed firms in Thailand through digital transformation as the moderating variable. A total of 313 listed firms in Thailand were selected as the sample for the study. Structural equation model and multiple regression analysis are applied to test the research relationships. The results of the study show that digital accounting has a significant effect on financial reporting quality, accounting information usefulness, and strategic decision effectiveness. Financial reporting quality significantly affects both accounting information usefulness and strategic decision effectiveness while accounting information usefulness has a significant effect on strategic decision effectiveness. Both financial reporting quality and accounting information usefulness mediate the digital accounting-strategic decision effectiveness relationship. In addition, digital transformation moderates the digital accounting-financial reporting quality relationship and the digital accounting-accounting information usefulness relationship, but it does not moderate other relationships. Accordingly, digital accounting plays a significant role in determining and explaining firms' goal achievement. Executives are suggested to learn, invest and utilize the digital accounting system in the organization to ensure goal achievement and enhance organizational sustainability.

• 한국조리학회지
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• 제24권1호
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• pp.151-163
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• 2018

Today, the development of internet brings many changes in formation exploration and acceptance. Not only the customers can come into contact much information about the firm and its product by quick and easy search, but also they produce information by themselves or can spread the information via the internet. Nowadays, customers are progressive information explorer and producer on online. In this sense, this study examined the effects of e-word-of-mouth information characteristics on the consumer's perceived usefulness and perceived acceptance of e-word-of-mouth information in the food service industry in order to suggest directions to enhances marketing strategies for marketer. The research model for this study was designed based on the hypothesis that the characteristics of e-word-of-mouth information and credibility of the information influenced both the user's perceived usefulness and acceptance. Based on total 277 customers obtained from the empirical research, this study reviewed validity, reliability and fitness of research model. The analysis results on these factors are as follow. First, the characteristics of e-word-of-mouth information; vividness, consensus, direction had an influence on the customer's perceived usefulness. Second, the characteristics of e-word-of-mouth information; vividness, consensus, direction had an influence on the customer's perceived acceptance. Third, the reliability of information had an influence on the customer's perceived usefulness and the credibility of e-word-of-mouth information perceived acceptance. Fourth, the customer's perceived usefulness had an influence on the customer's perceived acceptance.

• Agribusiness and Information Management
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• 제11권2호
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• pp.16-24
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• 2019

BRIS has been established by the Ministry of Agriculture, Food and Rural Affairs since 2011 under Article 21 of the Act on the Preservation, Management and Utilization of Agricultural Life Resources. It is an information service that provides information related to agricultural life resources in connection with the Rural Development Administration, the Forest Service, and Korea Seed & Variety Service, Agricultural Resources and Agricultural and Livestock Quarantine Headquarters. The purpose of this study is to evaluate how the users assess the information system quality (information quality, system quality) for the current Bio Resource Information Service (BRIS). Ultimately, the structural equation modeling analyzes the causal relationship between each variable and how it responds to the user's continuous use intention. As a result, information quality among information system quality and information quality among system quality used as the main variables for the evaluation of BRIS were statistically positively influenced by users' perceived usefulness, while system quality It has been analyzed to have a positive effect on the sustained use intention. The user's continuous use intention is positively influenced by the information system quality and perceived usefulness at a statistically significant level. Especially, the perceived usefulness plays a role in mediating the user's continuous use intention.

• 산업경영시스템학회지
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• 제6권9호
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• pp.81-95
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• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• 한국컴퓨터정보학회논문지
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• 제27권6호
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• pp.11-21
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• 2022

국내외에서 개인정보의 안전한 활용을 위한 비식별 조치에 대한 관심이 높아지고 있으나 불충분한 비식별 조치 및 추론 등을 통해 비식별 정보가 재식별되는 사례가 발생하고 있다. 이러한 문제점을 보완하고 비식별 조치 신기술을 발굴하기 위해 비식별 정보의 안전성과 유용성을 경진하는 대회를 국내와 일본에서 개최하고 있다. 본 논문은 이러한 경진대회에서 사용되고 있는 안전성과 유용성 지표를 분석하고 보다 효율적으로 유용성을 측정할 수 있는 새로운 지표를 제안하고 검증하고자 한다. 비식별 처리 분야에 수학 및 통계 분야의 전문가가 현저히 부족하여 많은 모집단을 통한 검증은 할 수는 없었지만 신규 지표에 대한 필요성과 타당성에 대해 매우 긍정적인 결과를 도출할 수 있었다. 우리나라의 방대한 공공데이터를 비식별 정보로 안전하게 활용하기 위해서는 이러한 유용성 측정 지표에 대한 연구가 꾸준히 진행되어야 하며, 본 논문을 시작으로 보다 활발한 연구가 진행되길 기대한다.

• Journal of information and communication convergence engineering
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• 제10권1호
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• pp.71-77
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• 2012

This study examines the factors influencing internet protocol television (IPTV) usage intention. Using Davis's technology acceptance model (TAM) and DeLone and McLean's model of information system success, this study investigates the effects of information system quality (information quality, system quality, and service quality) and media quality on IPTV use in terms of perceived usefulness, perceived ease of use, and usage intention. We examined the proposed model by employing structural equation modeling and survey data from 222 IPTV users. The results indicate that information quality, service quality, and media quality had significant effects on perceived usefulness and that information quality and media quality had significant effects on perceived ease of use. However, system quality had no effect on perceived usefulness or perceived ease of use. In addition, perceived ease of use influenced perceived usefulness, and perceived usefulness and perceived ease of use influenced IPTV usage intention. Further, the stability and reliability of IPTV services encouraged IPTV use, and successful IPTV services showed high media quality.

• 한국정보시스템학회지:정보시스템연구
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• 제24권2호
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• pp.117-138
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• 2015

Purpose The number of Tablet PC users has recently increased in steep, which started to offer media companies more opportunities to enter into a new business field. Based on Information System Success model, this study finds that tablet magazine's quality factors influence perceived usefulness, user satisfaction and intention of continuous use. Design/methodology/approach We conducted a survey for 20-40's Tablet PC users. After pilot study, we analyzed the main survey data by using SPSS 18.0 and AMOS 18.0, and employed structural equation modeling to test the hypotheses. Findings Our research results are summarized as follows : First, information quality has a positive impact on user satisfaction, but not on perceived usefulness. Second, service quality has a positive impact on perceived usefulness, but not on user satisfaction. Third, perceived usefulness positively influences user satisfaction. Fourth, user satisfaction positively influences the intention of continuous use. In particular we found that Tablet PC usage experience had a moderating effect on the relationship between perceived usefulness and user satisfaction.

• 한국조리학회지
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• 제21권1호
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• pp.159-173
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• 2015

본 연구는 SNS를 활용하여 자신의 이용목적에 부합하는 외식업체에 관한 정보를 확인하거나, 혹은 자신이 이용하고 싶은 외식업체에 관한 정보를 수집하고자하는 소비자를 대상으로 SNS 정보의 특성, SNS 사이트 특성, 정보유용성 그리고 방문의도 간의 영향관계를 확인하고자 하였다. 연구목적을 달성하기 위해 SNS 정보특성, SNS 사이트특성, 정보 유용성, 방문의도에 관하여 문헌고찰을 진행하였으며, 가설검정을 위해 실증 조사분석을 실시하였다. 분석결과는 다음과 같다. 1) SNS 정보특성인 정보의 신뢰성, 유희성, 중립성 요인은 정보유용성지각에 유의한 영향을 미치는 것으로 나타났으며, 특히 정보의 중립성요인이 상대적으로 높은 영향력을 미치는 것으로 나타났다. 2) SNS 사이트특성인 상호작용성, 이용용이성, 사이트신뢰성요인은 정보유용성지각에 유의한 영향을 미치는 것으로 나타났다. 특히 SNS 사이트 특성요인 중 상호작용성 요인이 상대적으로 높은 영향력을 미치는 것으로 나타났다. 3) SNS 사용자가 지각하는 정보유용성이 해당 업체의 방문의도에 미치는 영향관계를 확인한 결과, 유의한 영향을 미치는 것으로 나타났다.

• 디지털산업정보학회논문지
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• 제8권3호
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• pp.185-198
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• 2012

This paper is to analyze consumer's acceptance phase of innovative IT product on the ground of dividing into product and application phase. In the acceptance phase of product determinants to consumer's satisfaction were analyzed and TAM(Technology Acceptance Model) were applied to the acceptance phase of application. It is analyzed that how well expected usefulness and perceived satisfaction to product have positively influence its performance and perceived satisfaction respectively in the acceptance phase of the product. In the acceptance phase of application, factors to consumers' satisfaction were analyzed to investigate its influence to the usefulness of application. Usefulness expectancy to the application and product were analyzed to figure out consumers'intention to use the product and effort and cost going into application use were also analyzed. Empirical study was implemented aimed at smart phone users. As a result, perceived usefulness expectancy to product have positively influence on perceived product performance and perceived product performance also affects perceived product satisfaction significantly. Although product satisfaction doesn't affect usefulness expectancy to the application, usefulness expectancy to the product and perceived product performance have positively influence on usefulness expectancy to the application significantly. And also usefulness expectancy to the both of application and product have positively influence on consumer's intention to use the product but consumer's effort and cost going into application doesn't affect to it, it's hold forth the possibility that consumer's effort affect consumer's intention to use the product.

• 한국정보시스템학회지:정보시스템연구
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• 제23권3호
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• pp.47-71
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• 2014

The purpose of the present study is to verify the structural relationship among system quality, information quality, service quality, perceived ease of use, perceived usefulness, satisfaction, intention on continuous use of mobile learning in cyber university. For this study, W cyber university in Korea was chosen to conduct web survey. The subjects were 283 students who participated in W's cyber university courses. A hypothetical model was composed of system quality, information quality, service quality, perceived ease of use and perceived usefulness as exogenous variables, satisfaction and intention on continuous use of mobile learning as endogenous variables. The result of this study through structural equation modeling analysis is as follows: First, information quality only affect satisfaction, Second, perceived ease of use, perceived usefulness and satisfaction significantly affect intention on continuous use of mobile learning. These results imply that information quality should be considered for the design and development of mobile learning contents. Also, perceived ease of use, perceived usefulness and satisfaction is important to enhance intention on continuous use of mobile learning. This study proposes strategies for successful mobile learning in cyber university.