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전태영 ( Tae Young Jun ),변용환 ( Yong Whan Byun ) 한국회계학회 2007 會計學硏究 Vol.32 No.2
본 연구는 회계정보의 질적인 특성이 노사관계에 미치는 영향을 실증적으로 연구한 것이다. 그동안 정보공시의 회수나 범위 등을 중심으로 하는 양적인 측면에 관한 연구는 꾸준히 이루어져 왔으나, 정보의 질적인 측면에 관한 연구는 거의 이루어지지 않았다는 점에서 본 연구의 필요성이 제기되고 있다. 연구모형에서는 2개의 종속변수를 채택하고 있는데, 노사 협상기간과 노사분규의 발생회수가 그것이다. 매년 노사협상을 하는 우리나라의 경우 노사협상에 소요되는 기간이 길수록 종업원의 생산성에 부정적인 영향을 미친다는 점에서 노사협상기간의 단축이 중요성을 가지며, 때로는 노사분규가 파멸적인 결과를 가져오곤 한다는 점에서 분규회수의 감축이 중요한 과제라는 관점에서 이 변수들을 종속변수로 채택하였다. 독립변수로는 SFAC No.2에서 제시하는 회계정보의 질적인 특성을 사용하였다. 통제변수로는 조사대상기업의 경영성과, 노조의 규모, 산업별노조 가입여부, 경영자와의 관계, 정보공시회수 등을 사용하였다. 상장기업을 대상으로 우편설문조사를 한 결과 135개 기업이 조사에 참여하였다. 협상기간을 종속변수로 한 분석에서 독립변수인 정보의 질적 요소가 유의한 변수로 나타났다. 이는 질적인 요건을 충족하는 정보를 제공하는 경우 협상기간이 단축될 수 있음을 시사한다. 통제변수 중에서는 노사 간의 관계가 유의한 변수로 나타났는데, 평소에 좋은 노사관계를 유지하는 기업일수록 협상기간이 짧다는 것을 의미한다. 노사분규를 종속변수로 하는 두 번째 분석에서는 질적 속성의 유의성이 입증되지 않았다. 이는 분쟁이 격화되는 상황에서는 정보의 역할이 미미하다는 것을 뜻한다. 통제변수 중에서는 노조의 규모와 노사 간의 관계가 유의하게 나타났다. 노조의 규모가 클수록 분쟁이 자주 일어나는데, 이는 대규모 노조의 협상력이 강하다는 점과 파업 등의 분쟁도 협상전략의 하나라는 점을 의미한다. 또 노사 간의 좋은 관계는 악화된 상황에서도 여전히 긍정적인 영향력을 미치고 있음을 알 수 있다. 이 연구의 결과를 종합해보면 회계정보의 질적 속성은 협상기간을 단축시키는 긍정적인 효과를 가지고 있으나, 노사분규의 해결에는 별로 도움이 되지 않는다는 것을 말해준다. 또 평소에 노사 간의 좋은 관계를 유지하는 것은 협상 시에 도움이 될 뿐 아니라 분규의 발생을 통제하는데도 유익하다는 것을 알 수 있다. The voluntary disclosure of financial information to employees seems to have become the mainstream these days. Furthermore, doing so is believed to support the efficiency of collective bargaining. The present study attempts to investigate the role of accounting information in the context of collective bargaining. Most prior research has approached the role of accounting information mainly from a quantitative and not a qualitative viewpoint. For this reason, the current study focuses primarily on the qualitative characteristics of accounting information and explores whether the role of information differs depending on circumstances, especially in terms of its effects on industrial relations. SFAC No. 2 has been used as a theoretical framework to list the qualitative traits of accounting information. SFAC No. 2 includes a hierarchy which is composed of a variety of traits related to information quality. Information characteristics used in this research are relevance, reliability, comparability, consistency, materiality, understandability, and the economic efficiency of information. The dependent variables most relevant to our research models are the duration of labor negotiations and the frequency of labor disputes. Duration of labor negotiations means the number of days needed in the settlement of contracts, which is closely related to the productivity of Korean enterprises, most of which renew labor contracts on an annual basis. The latter variable is related to conflicts between labor and management. In cases where conflicts get out of hand, they tend to become destructive and undesirable for all parties concerned. Thus, efforts to minimize conflicts within a reasonable boundary are necessary. We have used a variety of accounting information quality traits as the independent variables. In many cases, variables representing a homogeneous character could be reduced to a small set of underlying variables via factor analysis. Thus, factor analysis has been done on the aforementioned eleven factors of information quality. As a result, only one component has been extracted, and that has been used as the independent variable representing information quality traits. This result shows that a high degree of homogeneity exists among the categorized factors. Other variables may influence the dependent variables, so those were adopted as control variables and are as follows: enterprise performance, union size, membership in industrial unions, relations between labor and management, and frequency of information disclosure. Data was collected via a mail survey using standardized questionnaires. The subjects who participated in the survey were the representatives of labor unions of Korean listed companies. Only one copy of each questionnaire was sent to each union. Of the 670 addressees on the mailing list, 147 people returned their replies, and this resulted in 135 valid responses. The effective response rate is calculated as 20.1%. OLS regression procedures were followed regarding the duration of labor negotiations. We found that qualified accounting information has a positive effect on shortening the duration. It is also shown that healthy labor-management relations strongly influence the reduction of time spent in negotiations. However, another regression performed on the frequency of labor disputes shows that the qualitative aspect of accounting information has an insubstantial influence on labor disputes. Thus it may be interpreted that accounting information has a very limited role to play in times of harsh confrontations. Among the control variables, it has been observed that the frequency of disputes increases as the size of the union increases. In addition, positive labor-management relations influence the reduction of labor disputes. From the above research results, it can be summarized that qualified accounting information has a meaningful influence on the duration of labor negotiations while it has a negligible effect on the deterrence of labor disputes. This fact shows that the qualitative aspects of accounting information work quite well only within a limited type of labor negotiations such as mild arbitration proceedings. The above analyses also show that good labor-management relations work in a uniquely positive way in both types of situations, which stresses the value of maintaining good labor relations. This study is based solely on the responses of the union representatives. As enterprise managers may have different views, management participation is recommended for further research.
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김원표(Won-Pyo Kim),이정근(Jeong-Gun Lee),고영웅(Young-Woong Ko),변용환(Yong-Whan Byun) 한국정보기술학회 2017 한국정보기술학회논문지 Vol.15 No.5
In this paper, we describe the design and implementation of smart learning device that supports efficient learning system to enhance the lecture quality. The proposed system allows multiple learner devices to effectively connect to lecture devices and allows learning to proceed with an interactive interface based on feedback. In this paper, we constructed AP network based on embedded board, which simplifies smart learning system. This allows multiple learner devices to access the lecture device simultaneously. In addition, we propose a feedback based user interface that enables lecturers and learners to interact effectively. With this approach, we can enhance the learning effect through smart learning. In order to show the usefulness of the proposed system, we conducted a feasibility test and analysis on the network construction of smart learning.
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