내부감사인의 특성이 회계담당자의 조직시민행동에 미치는 영향 : 감사품질의 매개효과를 중심으로

권주형,백기도 한국상업교육학회 2020 상업교육연구 Vol.34 No.5

본 연구는 내부감사인 특성이 회계담당자의 조직시민행동에 미치는 영향에 대하여 살펴보았다. 내부감사인의 특성은 독립성, 전문성, 활동성으로 나타내었으며, 또한 내부감사인의 특성과 조직시 민행동의 관계에서 감사품질의 매개효과를 살펴보았다. 연구대상은 내부감사제도를 채택하고 있는 상장 및 비상장기업의 회계담당자 202명을 대상으로 수행하였으며, SPSS 및 AMOS를 이용하여 경로분석을 실시하였다. 연구결과 내부감사인의 특성인 독립성, 전문성, 활동성 모두 감사품질에 유의한 정(+)의 영향을 미치는 것으로 나타났다. 또한 내부감사인의 특성과 회계담당자의 조직시민행동 간의 관계에서는 독립성과 활동성이 유의한 정(+)의 영향을 미치며, 전문성은 유의하지 않게 나타났다. 반면, 내부감사인의 특성 중 독립성과 회계담당자의 조직시민행동 간의 관계에서 감사품질은 부 분매개효과를 나타내었으며, 전문성과 활동성의 경우 완전매개효과를 나타내고 있어 감사품질의 중 요성, 즉, 매개효과에 대하여 다시 한번 확인할 수 있다. 이는 감사품질이 조직의 이미지나 조직풍토에 영향을 미쳐 회계담당자가 스스로 도덕적 가치나 행위에 대한 정당성을 부여한다는 선행연구를 지지하며, 본 연구를 통하여 기업의 재무제표 및 회 계업무에 대한 적성성과 투명성이 가지는 지속가능한 경쟁력은 감사품질에서 올 수 있음을 확인할 수 있었다. This study verified the effect of the characteristics of an internal auditor on the organizational citizenship behavior of the accounting manager. The characteristics of internal auditors were expressed as independence, expertise, and activity, and the mediating effect of audit quality was examined in the relationship between characteristics of internal auditors and organizational citizenship behavior. The subjects of this study were 202 accounting managers of listed and non-listed companies adopting the internal audit system, and a path analysis was conducted using SPSS and AMOS. As a result of the study, it was found that the internal auditors' characteristics of independence, expertise, and activity all had a significant positive (+) effect on audit quality. In addition, in the relationship between the characteristics of the internal auditor and the organizational citizenship behavior of the accountant, independence and activity had a significant positive (+) effect, and expertise was not significant. On the other hand, in the relationship between independence among the characteristics of internal auditors and the organizational citizenship behavior of the accounting manager, the audit quality showed a partial mediating effect. In addition, in the case of expertise and activity, it shows a complete mediation effect, so the importance of audit quality, that is, mediation effect, can be confirmed once again. This study supports previous studies that the audit quality affects the organization's image or organizational climate, and that the accounting manager gives his or her moral value or legitimacy for actions. and through this study, it was confirmed that the sustainable competitiveness of a company's aptitude and transparency in financial statements and accounting work can come from audit quality.

전문계고등학교 특성화 방향 설정을 위한 교육수요자 분석 모형 연구 - 상업계 고등학교를 중심으로 -

권주형,이광호,박영수,고종남 한국상업교육학회 2008 상업교육연구 Vol.19 No.-

하여 특성화 방향을 설정하는데 기여하고자 하였다. 여기에는 교육수요자의 특성화고에 대한 필요 성과 운영특성 그리고 기대성과요인이 추출되었으며, 이들 요인 간에 관계를 구조방정식 모형 (LISREL)을 이용하여 분석하였다. 세부 추출요인은 특성화고 설립에 대한 필요성에서는 산업균형발전과 관련지어 산학연계, 실험 실습강화, 지역균형발전과의 동일한 방향성이 추출되었으며, 기대성과는 이미지제고, 내실화 및 신 뢰증대, 지역산업기여, 만족도로 추출되었다. 연구결과 산학연계, 지역균형발전이 특성화고의 운영특성을 통하여 기대성과인 이미지제고, 내 실화 및 신뢰증대, 지역산업기업, 만족도에 유의한 결과를 나타내었으며, 실험실습강화요인은 유의 하지 않게 나타났다. 이는 실험실습에 대한 효율적인 투자와 실질적인 적용방안이 필요함을 나타 낸 것으로 볼 수 있다. 따라서 향후 특성화 전환을 위한 연구에서는 일반적인 환경분석을 통한 방향설정뿐만 아니라 본 연구와 같이 교육수요자의 요구분석에 대한 영역을 포함시켜 방향설정을 해야 할 것이다. The purpose of this study is to establish the directions for the specialized vocational high school through need analysis of consumers of education. In theoretical aspect, the variation aspect of specialized vocational high school was considered and discussed, and in empirical aspect, the education needs of consumers, operation specificity, and expectation outcomes of specialized vocational high school were abstracted and LISREL was used for the analytical purpose. In the detailed abstract factors, first, needs for the establishment of specialized vocational high school include the connections between industries and schools, enforcement of experiment and practice, and development of regional innovation system. Second, image improvement , substantiality and liability, contribution for the regional industries and satisfaction were abstracted in the expectation outcomes area. In the result of study, the impact of all factor is revealed significant effect except enforcement of experiment and practice. So. factors of need analysis of consumers of education are revealed significance. Based on the result of this study, it is suggested that the need analysis of consumers of education should be included in the future research of specialized vocational high school.

사회적 경영의 개념과 영역에 대한 탐색적 연구

권주형,최호규,김진경,최재원 공주대학교 KNU 기업경영연구소 2017 기업경영리뷰 Vol.8 No.1

The purpose of this study is to explore the concept of Social Business and research by analyzing the flow of leading studies related to Social Business in our country. It also seeks to provide a logical foundation to conduct research on future Social Business and to present future direction of research. The research process is divided into three main categories. First, we have organized prior research on the scope of Social Business, such as corporate social responsibility or ethical management. Second, examined the prior study of social and economic organizations regarding the subject of Social Business. Third, we looked at social activities such as social capital or fair trade related to Social Business activities. Research suggests that the concept of Social Business should be very comprehensive. Thus, it can be defined as the overall management activities that all individual economic entities perform in order to achieve social achievement. In addition, the study suggested the direction of research in the field of Social Business that could be deployed in the future. First of all, it is necessary to consider the overall situation of the organization, which is comprised of various organizations and organizations that conduct Social Business activities that exist in areas that exist mainly in the areas of the administrative area of the nation. Second, research is urgently needed to develop sustainable models for each type of organization. Third, the study suggested the need for the improvement of social finance for social and financial activities for supporting Social Business activities. 본 연구는 우리나라에 존재하는 사회적 경영과 관련된 선행연구의 흐름을 분석하여 한 번도 언급되지 않았던 사회적 경영에 관한 개념과 연구영역을 살펴보고자 하였다. 이러한 이유는 향후 사회적 경영과 관련된 연구를 수행하는데 있어서 논리적 기저를 제공하고 또한 미래의 연구방향을 제시할 수 있는 시사점을 얻는데 두고 있다. 연구 과정은 크게 기업의 사회적 책임이나 윤리경영과 같이 사회적 경영의 영역에 관한 선행 연구를 정리하고, 사회적 경영의 대상과 관련하여 사회적 경제 조직에 관한 선행 연구를 살펴보았으며, 사회적 경영 활동과 관련지어 사회적 자본이나 공정무역과 같은 기업 활동 중심의 선행 연구를 살펴보았다. 연구 결과 사회적 경영의 개념은 매우 포괄적으로 정의 내려질 수밖에 없었다. 즉, 모든 개별경제의 주체가 사회적 성과를 실현하기 위하여 수행하는 전반적인 경영 활동이라고 정의할 수 있다. 또한 본 연구에서는 향후 전개될 수 있는 사회적 경영 분야의 연구 방향을 제시하였다. 첫째, 우리나라의 행정구역을 중심으로 일정 지역에 존재하는 사회적 경영 활동을 수행하는 여러 조직들의 전체적인 실태와 조직 유형별 활성화 방안에 대한 연구가 요구된다고 볼 수 있다. 둘째, 각 조직 유형별로 시장친회적 지속가능 모델을 개발하는 연구가 절실히 요구되고 있다. 셋째, 사회적 경영 활동을 위한 지원을 위한 사회적금융의 개선방안의 모색에 대한 필요성을 연구 분야로 제시하였다.

사회혁신기업의 서비스스케이프가 방문객의 재방문의도에 미치는 영향에 대한 온라인 서비스의 조절효과

권주형,김명선 공주대학교 KNU 기업경영연구소 2024 기업경영리뷰 Vol.15 No.1

In this study, we sought to investigate the influence of the service landscape of social innovation companies on visitors' revisit intention and to examine the activation of online services by examining the moderating effect of online services. As a result of the study, the service landscape of social innovation companies was composed of four factors: spatiality, convenience, cleanliness, and accessibility, and the intention to revisit included the intention to use or visit again in the future, as well as the intention to word of mouth to others. The survey was conducted online targeting customers who used the services of social innovation companies. As a result of distributing 600 questionnaires, 402 questionnaires were used for analysis. Using SPSS and AMOS, we secured convergent validity and discriminant validity through frequency analysis, validity, reliability analysis, and correlation analysis, and then verified the hypothesis through path analysis. As a result of the hypothesis testing, the spatiality of Hypothesis 1-1 was found to have a significant effect on revisit intention. On the other hand, convenience in Hypothesis 1-2 did not have a significant effect on intention to revisit, and cleanliness in Hypothesis 1-3 was found to have a significant effect on intention to revisit, similar to the service landscape of a general company. Hypothesis 1 Accessibility of -4 was also found to have a very significant effect on revisit intention. Additionally, for Hypothesis 2, a path analysis was conducted by constructing an interaction term between online service factors and service scape factors. As a result of path analysis, the interaction terms of spatiality × online service, convenience × online service, and accessibility × online service were found to have a significant effect. These results confirm once again the importance of servicescape for social innovation companies, and suggest that it is necessary to implement various services for online services in the future.

라이브 커머스를 활용한 사회혁신기업의 성과 증진 방안

권주형,고종남 사회혁신기업연구원 2022 혁신기업연구 Vol.7 No.1

In the face of the COVID-19 and post-corona era, this study tried to find practical ways for social innovative companies to develop new markets, secure customers, and achieve actual sales results. As a way to do this, we looked at live commerce and the live commerce operation proxy bid that has been recently used by other institutions. In this study, the concept and characteristics of live commerce are summarized. Live commerce is defined as a broadcasting channel that introduces products in real time on mobile, communicates with customers, and sells products. The characteristics of live commerce are “what sells?” the product element, “who does it?”, the live commerce BJ element, and the live commerce platform element “how convenient is the live commerce system?” and “what fun and useful elements” Is there information, etc.?". In addition, as a way for social innovative companies to utilize live commerce, the bidding contents of the Seoul Facilities Corporation and the Agro-Fisheries & Food Exchange were presented as examples and analyzed. Analyzing the current bidding content, there is no mention of differentiated bidding factors considering the characteristics of live commerce. However, it can be considered that the total bid price is about 200 million won. Social innovation companies in local governments and local communities can use the distribution channel called live commerce to effectively advertise various items and find ways to improve performance by communicating directly with customers.

사회혁신기업의 공유가치창출(CSV) 활동이 조직성과에 미치는 영향 : 조직정체성의 매개효과를 중심으로

권주형 한국상업교육학회 2020 상업교육연구 Vol.34 No.2

본 연구는 기존의 사회적기업의 지속가능성에 대한 대안으로 나타나고 있는 사회혁신기업을 대 상으로 사회혁신기업의 사회혁신 및 이윤추구라는 설립목적과 일치하고 있는 공유가치창출(CSV)활 동이 조직성과에 어떠한 영향을 미치는가를 살펴보는 데 목적으로 두고 있다. 이는 특히 사회혁신 기업의 구성원들이 지각하는 CSV활동이 조직구성원으로서의 정체성에 미치는 영향과 조직정체성의 매개효과에 대하여 살펴보는 데 목적을 두고 있다. 사회혁신기업에 대한 연구는 그리 많지 않은 관 계로 본 연구에 포함된 사회혁신기업은 기존의 사회적기업과 영리를 추구하면서 사회혁신을 목표로 두고 있는 고령자친화기업 및 매출의 50% 이상을 사회서비스가 차지하는 영리기업을 포함하고 하 고 있다. 조사기간은 2019년 9월부터 11월까지 약 2개월간 진행되었으며 총 400부를 배포하여 360 부가 최종 분석에 사용되었다. 가설 검증 결과 사회혁신기업의 경제적 CSV활동과 사회적 CSV활동을 독립변수로 하여 경로분 석을 실시한 결과 두 가지의 CSV활동은 조직정체성에 유의한 영향일 미치는 것으로 나타나 가설 1 은 채택되었다. 가설 2는 조직정체성이 조직성과에 미치는 영향의 경우 조직성과는 경제적성과와 사회적성과 두 가지 요소로 구분하였다. 실증결과 조직정체성은 경제적성과와 사회적성과에 모두 유의한 정(+)의 영향을 미치고 있어 가설 2는 채택되었다. 가설 3의 경우 경제적 CSV활동과 경제적성과 간의 관계에서 조직정체성의 매개효과는 부분매개 효과를 나타내고 있으며, 경제적 CSV활동과 사회적성과 간의 관계에서 조직정체성의 매개효과는 완전매개효과를 나타내고 있다. 또한 사회적 CSV활동과 경제적성과 간의 관계에서 조직정체성의 매개효과는 완전매개효과를 나타내고 있으며, 사회적 CSV활동과 사회적성과 간의 관계에서 조직정 체성의 매개효과는 부분매개효과를 나타내고 있다. 따라서 사회혁신기업의 경영활동이 공유가치창 출활동과 일치성이 높다고 조직원들이 지각할 때, 조직정체성에 영향을 미치며, 조직정체성은 조직 성과에 유의한 영향을 미친다는 점을 알 수 있어 향후 사회혁신기업의 목적이나 가치에 대한 명확 한 경영활동 수행이 요구되어진다. The purpose of this study is to verify the effect of social innovation enterprises' Creating Shared Value Activities activities on organizational identity and organizational performance. Because there are not many studies on social innovation enterprises, the companies included in the research include existing social companies and profit-making companies such as elderly-friendly companies that are aiming for social innovation while pursuing profits. The survey period lasted for about 2 months from September to November 2019. A total of 400 copies were distributed, and 360 copies were used for the final analysis. As a result of the hypothesis verification, the hypothesis that the CSV activity of a socially innovative company will have a positive effect on organizational identity was analyzed by using two elements of the company's CSV activity as independent variables. As a result of the verification, hypothesis 1 was adopted because CSV activity had a significant effect on organizational identity. Hypothesis 2, in the case of the effect of organizational identity on organizational performance, organizational performance was divided into two factors: social performance and economic performance. As a result of the verification, Hypothesis 2 was adopted because organizational identity has a significant positive effect on both social and economic performance. In the case of Hypothesis 3, the mediating effect of organizational identity in the relationship between economic CSV activity and economic performance is a partial mediating effect, and the mediating effect of organizational identity in the elationship between economic CSV activity and social performance is a complete mediating effect. In addition, in the relationship between social CSV activity and economic performance, the mediating effect of organizational identity has a full mediating effect, and in the relationship between social CSV activity and social performance, mediating effect of organizational identity has a partial mediating effect. Therefore, when looking at the results of this study, when the organization members perceive that the management activity of a Social Innovation Enterprises are highly consistent with the shared value creation activity, it affects organizational identity, and organizational identity significantly affects organizational performance.

회계실무분야 국가자격 및 국가공인 자격시험의 비교 연구 – NCS L2~L3를 중심으로 -

권주형,김운성 충북대학교 국가미래기술경영연구소 2020 기술경영 Vol.5 No.3

Since the computer accounting program became common in the early 2000s, the Korea Chamber of Commerce and Industry, the Korea Tax Accountants Association, and the Korea Certified Accountants Association have been running state and national certification qualification tests with their respective accounting practices programs. Therefore, in this study, the differences by qualification test were analyzed. The analysis details were analyzed by comparing characteristics of each certificate through the test criteria, number of tests and types of tests, acceptance rate, written test analysis, practical test analysis, and analysis of major factors differences. In addition, an analysis of differences between groups (ANOVA) was conducted on the characteristics of each certificate that field teachers were late for. As a result of the empirical analysis, the test criteria suggest a specific level of level 2 of computer accounting, the number of tests is taken by the computer accounting management company three times a year, the FAT and computer accounting are conducted six times a year. The written test reflects the ability of the NCS ability units to manage statements, manage funds, process settlement, and prepare financial statements, and in the case of the FAT level 2, the performance criteria for each NCS capability unit element and the AT qualification test evaluation elements are consistent. However, in the case of FAT Grade II, internal control, accounting standards and accounting ethics are included in the basis of accounting. Second, level 3 of the computer accounting management company has to go through several processes when purchasing and selling goods. Third, there is a difference in the settlement items. These results are very similar in the analysis of teaching-learning elements for field teachers, and in the average difference verification for each qualification test, the perception of difficulty is very similar.

단일벽 탄소나노튜브 및 은 나노 와이어 하이브리드 플렉서블 투명전극의 내구성 향상

권주형,한종훈 한국공업화학회 2014 한국공업화학회 연구논문 초록집 Vol.2014 No.1

현재 디스플레이용 투명전도성필름에 사용되고 있는 대표적인 전도성 재료인 ITO(Indium Tin Oxide) 기반의 투명 전극의 대체 물질로 단일벽 탄소나노튜브(SWCNTs)와 은 나노와이어(AgNW) 하이브리드 소재를 사용한 투명전도막 필름이 높은 전기전도도와 우수한 투과도, 유연성, 낮은 헤이즈의 장점으로 인해 유망하다. 기본적으로 SWCNT-AgNW 투명전도성 필름이 터치패널 등의 응용분야에 사용하기 위해서는 장기신뢰성을 위해서 필름의 내구성이 확보되어져야 한다. 본 연구에서는, 단일벽 탄소나노 튜브(SWNTs)와 은 나노와이어(AgNW) 복합재료를 사용한 투명전도성 필름의 안정된 내구성을 향상시키기 위해 SWCNT-AgNW 전도막 위에 오버코팅 기술을 사용하여 멀티코팅 막을 제조하였다. 내구성 평가로는 온도 변화와 습도 변화, 외부환경에 따른 면저항의 변화를 관찰하였으며 오버 코팅 막이 형성된 투명전도성 필름은 안정된 내구성을 나타내었다.

한국과 일본의 마을기업 비교 - 사회적 기업가 정신과 마케팅 전략을 중심으로

권주형,서동관,김운성 공주대학교 KNU 기업경영연구소 2017 기업경영리뷰 Vol.8 No.4

The purpose of this study is to extract the social entrepreneurship and marketing strategies of village enterprises through comparison of Korean and Japanese village enterprises. In this study, we conducted a case study on social entrepreneurship and marketing strategy for village enterprises. Morris et al. (2001), we examined the activation background of village enterprises, construction and operation of village enterprises, and social entrepreneurship and marketing strategies in the performance of village enterprises. As a result, we can say that the example of Korean village enterprises is a government-led village enterprise for the activation of the regional economy. It is a good example of social value and innovation in the form of expanding business model and business area continuously in cooperation with villages and communities. The example of a Japanese village enterprise is an example of the pursuit of thorough commercial pursuit and social achievement as a village enterprise centered on a village community. In particular, the exclusion of private businesses such as pachinko, the value of village enterprises, and the strengthening of human resource strategies can be seen as concrete examples of social entrepreneurship and marketing strategies. In addition, the village enterprise plays a very important role in the urban regeneration targeting the cities that have lost their functions including the agricultural and fishing villages. In the future, village enterprise will play an important role of communities in resolving conflicts and problems between old and new cities, 본 연구는 한국과 일본의 마을기업의 비교를 통해 마을기업이 가지고 있는 사회적기업가정신과 마케팅전략을 추출하는데 목적을 두고 있다. 본 연구에서는 마을기업을 대상으로 사회적기업가정신과 마케팅 전략에 대한 사례연구를 수행하기 위해 Morris et al. (2001)의 연구에서 사용한 기업가정신 프로세스에 대한 분석 틀을 응용하여 마을기업의 활성화 배경과 마을기업의 구축 및 운영, 마을기업의 성과 속에서 사회적기업가정신과 마케팅 전략을 살펴보았다. 연구결과 한국의 마을기업 사례는 지역경제 활성화에 대한 정부주도형의 마을기업으로 향후 마을공동체 및 관의 협동 하에 지속적인 비즈니스 모형 및 사업영역을 확장해가는 형태로 사회적가치 및 혁신성에 대한 좋은 예라고 할 수 있다. 일본의 마을기업 사례는 마을공동체 중심의 마을기업으로 철저한 영리추구와 사회적성과지향의 모범적 사례라고 할 수 있다. 특히 파친코 등 사행업의 배제와 마을기업의 가치, 인적자원역략강화 등은 구체적인 사회적기업가정신 및 마케팅 전략적 접근에 대한 사례로 볼 수 있다. 또한 마을기업의 대상은 농산어촌을 비롯하여 기능을 상실한 도시를 대상으로 하는 도시재생에서도 매우 중요한 역할을 수행하고 있다고 볼 수 있다. 향후 점차 고령화되어가는 도시속에서 구도심과 신도심사이의 갈등 및 문제해결을 위한 중요한 커뮤니티의 역할은 마을기업이 수행하게 될 것이다. 이며, 특히 마을기업을 이끌어갈 사회적기업가정신은 매우 중요한 연구주제로 자리매김할 것이다. 또한 마을기업의 지속가능성을 위한 성과를 도출하기 위해서는 경쟁력 있는 마케팅 전략의 수립과 실행이 절대적으로 요구되어진다.

프랜차이즈 시스템에서의 기술이전이 관계특성 및 관계성과에 미치는 영향

권주형,주계영,최호규 한국상업교육학회 2009 상업교육연구 Vol.23 No.3

The franchise system, which is now one of the distribution channels growing quickly, has come to a head to be grown up with a variety of changeability and flexibility. Most researches are focused on the chief element of success, even though researches on the system have been carried out. As a matter of fact, however, this research not only in case there is much difference between success and failure among franchises has the same brand, but also the recognition on the essential and appropriate service, product, and atmosphere that consumers think it is widely different, has all but been conducted. This kind of status is caused by this, the system of main office, which intends to be transfer to franchise, is not well initiated, on the contrary, falsely. As meantime, we can focus research on the form of technology transfer that has been overlooked. As it were, The purpose of this research is as follows: Firstly, this is to develop a gauge of technology transfer by implied form with the regular promise that is furnished in franchise system. Second, this is to grasp how this technology transfer has an impact upon future-oriented Relationship Characteristics like the trust bond between the franchise and the head office. Third, this is to understand how much this affects Relationship Performance like the renewal contract or the meaning. To achieve the purpose of these studies, I drew some hypotheses carrying out the study on bibliography. In addition, I conducted the survey of the franchises joined in association. In the concrete, I substantiate the credibility of verification, seeking factor analysis, verification factor analysis, correlation analysis and structural analysis among the 164 valid samples. Research results which are derived from above process can be summarized as follows: Firstly, the formal technology transfer is showed up on the relationship between trust and relationship bond as positive (+) effect, on the other hand, it doesn't have a direct influence on the Relationship Performance as positiveness (+) one. Secondly, technology transfer by implied form based on the trust and relationship bond is showed up as positive (+) effect, but, it doesn't affect the Relationship Performance as positiveness (+) one. Thirdly, Relationship Characteristics like the trust and relationship bond in franchise system reflects it has a positive effect on the Relationship Performance. In addition, as for Relationship Characteristics, the trust and relationship bond of verification result on parameters is completely in effect. The rationales on this paper are as follows: Above all, it is such achievement that I can confirm the presence of invisible technology by implied form which could be behind the manual as well as the process and the fulfillment of the contract in bond between the franchise and the head office, so to speak, those can be said to be one of the features in the franchise system. Moreover, I can obtain the result like this, Relationship Characteristics like the trust relationship bond with the head office must be the determinant of the Relationship Performance.