• Proceedings of the Korea Association of Information Systems Conference
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• 1997.10b
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• pp.137-154
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• 1997

최근에 연구논문에 대한 자료원이자 발표원으로서 역할을 하는 저널의 수가 증가 하고 있으며, 여러 가지 특수한 관심분야에 초점을 맞추는 특수분야의 회계저널도 그 수가 증가하고 있다. 이는 회계연구자들의 변화에 따라 회계 저널도 특화되는 변화과정에 있다는 것을 의미한다. 본 논문은 회계연구자들의 자료원 및 발표원으로서 활용하기 위하여 회계연 구자들이 그들의 회계학 및 회계정보시스템 분야의 연구결과를 발표할 수 있는 회계학 및 회계정보시스템 관련 저널을 개관한 것이다. 이를 통하여 본 논문은 회계정보시스템 연구자 들에게 연구논문에 대한 자료원에 관한 정보도 제공할 수 있을 것이다.

• Journal of Technology Innovation
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• v.10 no.1
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• pp.38-64
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• 2002

This paper presents research linking national culture and innovation. The research identifies how key features of Korean culture, collectivism and hierarchical authoritarianism, affect technological innovation. This perspective casts new light on cultural research that, while generally confirming national culture-innovation ties at the organization level, has had less success accounting for culture barriers to innovation in collectivist nations, especially at the interorganizational level. The data for this study was obtained from interviews and written sources. The paper introduces the concept of the social shaping of technology, with which the influence of culture on technological innovation is analyzed, and highlights the development of EDI systems in the collectivist Korean society. It draws attention to the interorganizational basis of collectivism and authoritarianism in the technology innovation process. Finally, Korean innovation systems are questioned, and some negative effects of the collectivist Korean culture at the interorganizational level are discussed.

• Proceedings of the KIEE Conference
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• 2006.07b
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• pp.1095-1096
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• 2006

Configuration management plays a key role in systems engineering process for any project from earlier stage of development. It consists of five major activities, ie., configuration management planing, configuration identification, configuration control, configuration status accounting and configuration verification and audit, and is essential to control system design development and operation throughout entire life cycle of the system development. And it is directly associated with other part of systems engineering management, ie., technical data management which provides traceability of important decisions and changes during development. In this paper, we describe how to apply CASE(Computer-aided Systems Engineering) tool-Cradle for the configuration management to achieve effectiveness of City Train Standard Specification Management process.

• The Journal of Information Systems
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• v.14 no.3
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• pp.109-116
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• 2005

With the increasing use of the Internet improved Internet technologies as well as web-based applications, the uses of e-Learning have also increased the effectiveness of e-Learning has become one of the most practically and theoretically important issues in both Educational Engineering and Information Systems. This study suggests a research model, based on an e-Learning success model, the relationship of the e-learner's self-regulated learning strategy and the quality perception of the e-Learning environment. This research model focuses on the learning environment and on the learners' self-efficacy. The former consists of LMS, learning contents and interaction that are provided by e-Learning and the latter refers to the learners' self-regulated learning strategy. In this study, academic performance was measured by student's real record. We will show the validity of the model empirically, and most of the hypotheses suggested in this model were accepted.

• Asia pacific journal of information systems
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• v.30 no.1
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• pp.72-93
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• 2020

With the proliferation of smart devices, mobile banking has become increasingly important. Customers can manage their banking needs without desktop computers or a face-to-face meeting with bank tellers. However, contrary to expectation of wide-spread use of mobile banking, several factors restrict its adoption. The purpose of this study is to explore what factors affect positively or negatively the adoption of mobile banking from economic (operational competence, convenience, mental accounting), psychological (hope, self-efficacy, optimism, resiliency) and social perspectives (normative social pressure, embarrassment avoidance). This paper suggests that three enablers would consequently affect a customer's perceived utilitarian and hedonic value in mobile banking, followed by trust and intention to use. In testing the hypothesized research model, survey and analysis of a structural equation model using Amos are conducted. The findings emphasize that banks need to focus on perceived utilitarian and hedonic values when considering economic, psychological and social enablers most salient to customers in order to promote greater adoption of mobile banking services.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.265-276
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• 2020

The study aims to explore the problems of the existing Shariah Governance Framework (SGF) and its concerned authorities in the context of Bangladesh. Thus, according to responses from 17 respondents, this study outlines that Bangladesh has an absence of a shortage of experts, experienced, knowledgeable, and qualified Shariah people at all levels (i.e., the central bank, Islamic banks, Shariah Supervisory Boards (SSBs), and regulators). Therefore, Bangladesh does not have a separate Islamic banking act, Shariah audit firm, Shariah index institutions, and comprehensive SGF. The existing guideline has a limitation concerning its comprehensiveness, accountability, responsibility, and structure of SSBs. Islamic banks do not follow the instruction of the central bank in the formation of SSBs. As a result, there is an absence of competent and qualified SSB, which also results in the functions of Shariah departments as well as Shariah applications. Usually, the Board of Directors (BOD), management, executives, customers, and the public also have the conceptual gap about Islamic banks, SGF, and banking system compared to the regular prayers, faith, and belief. Concisely, Bangladesh requisites a comprehensive SGF, Islamic banking act, a standard accounting system, and a robust Shariah audit system for the overall development of Islamic banks and SGF.

• Journal of KIISE:Information Networking
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• v.29 no.5
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• pp.482-494
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• 2002

In E-mail based accounting system, the remitter does not have need to find collector's account number. To transfer money to a collector's account, what remitter need is just a collector's E-mail address. But the current E-mail based accounting systems are built on SSL technology. Basically SSL provides some security services - confidentiality, user authentication and data integrity, but does not provide non-repudiation. So, in the current E-mail based accounting system, it is possible to deny transaction. And there is no receipt of transaction. In this paper, we design and implementation of a S/MIME applied Secure Payment Mechanism. In our system, every account information - account number, receiver name, amount of money, etc. - is included in a 'check' message. And this message is protected under the Secure Web-mail using S/MIME. In a view point of the convenience, users using our system do not have need to find collector's account number. And in a view point of the security, our system provides confidentiality, user authentication, data integrity and non-repudiation. Moreover our system provides a receipt.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.35 no.1B
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• pp.27-34
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• 2010

As VoIP systems move to wireless environments with much higher average packet loss rates than wired networks, it becomes less possible for the network to assure a reasonable QoS. So, real-time quality monitoring for mobile VoIP applications is an important issue to be explored. In this paper, we explore perceptual quality dependency on two parameters: the burst loss rate and average burst length. Also, we propose a simple 'moving average' approach with $\alpha$ aiming to measure those parameters on real-time basis. In order to find how accurately the two parameters measured estimate the real perceptual quality, we compare actual measured PESQ scores with estimated value by matching the measured quality metric to the trained MOS table. Finally, we propose the quality-based accounting system, which can set obvious continuities between quality and billing.

• Journal of Convergence for Information Technology
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• v.9 no.12
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• pp.24-29
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• 2019

AIS is one of the most critical systems in any organization. Data quality plays a critical role in a knowledge-based economy. The objective of this study is to identify the most important factors for accounting information quality and their impact on AIS data quality outcomes. This study includes an extensive literature review to identify a set of CSF for data quality. The study uses empirical data to test the research hypothesis and resluts show that the top three most important factors that affect AIS's data quality are toop management commitmentm the nature of the AIS and input controls. The study further uses regression analysis to test the effect of those factors on AIS data quality, finding that there is a significant positive relationship between the perceived performance of the three factors and AIS data quality putcomes. To be develop to AIS data quality further study for CSF's control methodology is necessary.

• Journal of the Korea Convergence Society
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• v.13 no.4
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• pp.321-329
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• 2022

This study analyzes how companies of prospector type with inherent risks from new products and R&D costs affect audit hours, and further analyzes how they affect rank-specific audit hours. Samples were empirically analyzed using samples from 2018 to 2019 for KOSPI-listed and KOSDAQ-listed companies. As a result of the analysis, first, it was found that auditors were aware of the inherent risks of companies of prospector type and were striving to improve audit quality. Second, it was found that the corresponding degree of risk differs depending on the position and role in the audit team, so higher efforts were made in core positions with high risk levels. The results of this study are meaningful in verifying how the type of Business Strategies affects the audit efforts and resource input of auditors who are external parties, not internal factors such as financial reporting quality or tax avoidance. It also has important implications that a company's Business Strategies can be an significant factor to consider in preparing policies and systems for improving audit quality.