지열에너지 활용 현황

최종민,Choe, Jong-Min 한국전기전자재료학회 2013 전기전자재료 Vol.26 No.9

생태적 환경 불확실성과 주요 관계자들의 압력에 따른 환경경영 통제시스템의 이용 행태와 환경 혁신

최종민(Jong-min Choe) 한국경영과학회 2018 經營 科學 Vol.35 No.2

The concrete relationships among external environmental factors, environmental strategy, the usage patterns of environmental management control systems (EMCSs), the types of corporate environmental innovations, and innovation openness have not been empirically examined in prior research. This study empirically investigated these relationships to identify and suggest the ways for increasing the degrees of environmental innovations through the use of EMCSs under adopted environmental strategy. The empirical data in this study were collected through the post-survey. 96 valid survey data were finally collected. The results of this study showed that ecological uncertainty and stake-holders’ pressures have a positive impact on the adoptions of ecological efficiency strategy and proactive environmental strategy. It was also observed that a proactive environmental strategy only positively influences the diagnostic and interactive usage of EMCSs. In the results of the effects of usage patterns of EMCSs on the types of innovation, it was showed that the EMCSs’ diagnostic use positively influences the levels of environmental-friendly product innovation, and interactive usage has a positive effect on the degrees of process innovation. According to the results, it was indicated that innovation openness has a moderating impact on the relationship between EMCSs’ diagnostic usage and environmental-friendly product innovation. Thus, it was demonstrated that under high levels of innovation openness, a high degree of environmental-friendly innovation can be achieved through the use of EMCSs. Based on these results, it is concluded that different usage types of EMCSs activate different forms of an environmental-friendly innovation in manufacturing firms. It is also broadly proposed that there exist influence relationships among the kinds of environmental strategy of a firm, the usage forms of EMCSs, and the different types of environmental-friendly innovations.

우리나라 제조기업의 기업간 관계와 정보교류, 관계 통제방안 사용 실태

최종민 ( Jong Min Choe ) 한국회계학회 2008 회계저널 Vol.17 No.2

전자적 조직간 협력관계, 관계통제 방안과 기업성과 간의 관련성 연구

최종민(Jong min Choe) 한국경영학회 2008 經營學硏究 Vol.37 No.4

This study empirically investigated the relationships among inter-organizational contextual factors(assets specificity, long-term orientation and interdependence). communication media (traditional communication media and inter-organizational information systems). information exchange between trading partners. and inter- organizational control devices(performance, behavior and social control). and the effects of their relationships on the inter-organizational performance and the production performance of a firm. Previous researchers have examined and identified suitable inter-organizational control devices under various conditions of inter-organizational contextual factors. However. in prior studies. both the exchange of information and the performance of a firm have never been considered in their relationship model. Since the exchange of information can affect the type of inter- organizational control devices employed. the exchange of information must be incorporated in the relationship between inter-organizational contextual factors and control devices. Data for this study were drawn from a survey of the current status of information exchange in Korean manufacturing firms. 500 organizations were randomly selected from a population of approximately 1.000 finns that are listed on the Korean stock market. First. the chief factory managers(executives) of the selected firms were contacted to ask for their participation in the research. Initially. 137 organizations responded to requests for information. However, during the survey, 123 firms were finally included in the study. In order to collect data. Questionnaires were administered to the participating firms. Only chief factory managers(executives) were selected as respondent s since they well understand the conditions of contextual factors. the exchange of information and their firm's performance. The survey was conducted during a three-month period between July 2007 and September 2007. Item analyses were performed with Cronbach Alpha coefficients for all multi-item scale measurements. All Alpha coefficients were above 0.6 except for social control. which is considered to be satisfactory for the reliability of a multi-item scale. The results of the principal component analysis with a varimax rotation and the confirmatory factor analysis to verify the construct validities of the questionnaire items were also satisfactory. In this study. kinds of information exchanged between trading partners were classified into two broad types : transaction information and management information. We employed multiple regression analyses to investigate the impact of inter-organizational contextual factors on the exchange of information. The results showed that assets specificity and long-term orientation have a significant positive impact on the exchange of management information. However. in the exchange of transaction information. only the effect of assets specificity was significant. These results may demonstrate that to reduce the risk of opportunistic behavior of partners that is caused by high assets specificity and to increase the level of cooperation between trading firms th at is required by long-term orientation. a large amount of information must be communicated between trading partners. This study analyzed the effects of inter-organizational information systems(IOSs) and traditional communication media(TCM) on the amount of information exchanged. The results of stepwise regression analyses showed that the usage of IOSs the first significant influence factor and TCM are the second influence variable on the amount of transaction information communicated. However. the results represented that the first significant influence factor on the exchange of management information is not a rich medium but lean ross such as e-mail. In this study. these unexpected results can be explained by the widespread use of e-mail and electronic data interchange in manufacturing firms and by the interpretive

원가기획시스템 사용수준에 따른 지식경영 전략의 유형화

최종민(Jong-min Choe) 한국산업경영학회 2010 한국산업경영학회 발표논문집 Vol.2010 No.2

조직간 관계의 유형 구분에 따른 유형별 특성 및 관계 통제방안에 관한 연구

최종민 ( Jong Min Choe ) 한국회계학회 2010 회계저널 Vol.19 No.3

우리나라 제조기업의 조직 문화적 차이에 따른 관리회계정보 제공실태

최종민 ( Jong Min Choe ) 한국회계학회 2005 회계저널 Vol.14 No.특별

본 연구는 기업의 조직문화 차이에 따른 관리회계정보의 제공정도 차이를 규명하였으며, 문화 및 정보제공 차이에 따른 기업성과 차이를 입증하였다. 본 연구에서는 먼저, 우리나라 제조기업들의 관리회계정보 제공실태를 조사하였다. 조사결과, 전통 관리회계정보가 최신 관리회계정보에 비해 여전히 더 많이 제공되는 것으로 나타났다. 그리고 제조기업들을 대상으로 조직문화 유형을 분류하였다. 집락분석 결과, 조직문화 유형이 5가지로 나누어졌으며, 5가지 조직문화 유형에 따라 조직형태를 구분하여 ``준협력 조직``, ``준관료 조직``, ``관료조직``, ``체계화된 혁신조직``과 ``혁신조직``으로 명명하였다. 5가지 조직형태들 간에 관리회계정보의 제공정도 차이를 분석한 결과, 체계화된 혁신조직에서 전통 관리회계정보와 최신 관리회계정보 모두가 가장 많이 제공되는 것으로 나타났다. 관리회계정보의 관료조직에서의 제공정도는 혁신조직과 비슷하였지만 혁신조직에 비해 전통 관리회계정보가 유의하게 더 많이 제공되는 것으로 나타났다. 준협력 조직과 준관료 조직간에는 유의한 정보제공 차이가 없었다. 5가지 조직형태별 정보제공 차이에 따른 기업성과 차이에서는 정보가 가장 많이 제공되는 체계화된 혁신조직에서 기업성과가 가장 높은 것으로 나타났고, 혁신조직이 그 다음 순이었다. 혁신성/지원성 문화수준에 비해 상대적으로 정보가 낮게 제공되는 준협력 조직의 기업성과가 가장 저조하였다. In this study, the amount of management accounting information(MAI) produced in Korean manufacturing firms was surveyed. The results of survey showed that the amount of traditional MAI provided is greater than the amount of advanced MAI. This study also empirically examined differences in the amount of information provided by management accounting systems according to various organizational cultural settings. Additionally, we investigated differences in the improvement of performance according to variations in the amount of MAI produced. Through cluster analysis, five cultural types were identified. According to cultural types, they were titled as ``semi-supportive firm``, ``semi-bureaucratic firm``, ``bureaucratic firm``, ``systemized innovative firm``, and ``innovative firm``. The results of this study suggested that in the systemized innovative firm, the traditional and advanced MAI are most highly provided, and in the bureaucratic firm, a large amount of traditional information is produced. In the case of performance improvement according to variations in the amount of information provided, the results showed that the systemized innovative firm is scored first, and the rank of semi-supportive firm is the worst.

첨단생산기술 도입과 비재무 성과정보의 생산성 개선효과

최종민(Jong Min Choe),이연희(Yeon Hee Lee) 한국경영학회 2002 經營學硏究 Vol.31 No.1

In this study, the degree of the adoption of target costing is considered as the facilitator of organizational learning. We empirically examined the impacts of the fit among advanced manufacturing technology(AMT), nonfinancial performance information and facilitators of learning, such as target costing and speed of reporting, on the production performance of a firm. Empirical results showed that there are the significant and positive correlations between nonfinancial performance information and the level of AMT. It is also empirically suggested that the fit among AMT, information and facilitators of learning has the significant and positive impacts on the production performance. The results of this research can suggest the implications for management accounting systems(MAS) design and the ways that reinforce the organizational learning effects of information.

The Characteristics and Control Devices for the Traditional and Electronic Inter-organizational Relationships

최종민(Jong-min Choe),박기찬(Ki-chan Park) 한국산업경영학회 2011 經營硏究 Vol.26 No.4

본 연구는 제조기업들에 있어서 조직간 관계의 유형, 조직간 학습, 신뢰 및 협력과 관계 통제방안들 간의 관련성을 실증적으로 규명하였다. 조직간 정보시스템과 전통적인 통신 매체의 사용 정도와 관련 기업들 간에 교류하는 거래정보와 경영정보의 양에 근거하여 4 가지 유형의 조직간 관계들이 Choe(2008)의 연구에서 파악되었다. 4 가지 유형의 조직간 관계는 전통적 시장 관계, 전자적 연결 관계, 전략적 제휴 관계와 가상 조직군 이었다. 집락 분석에서는 4 가지 유형과 유사한 조직간 관계를 나타내는 집락들이 제시되었다. 실증 분석결과, 전자적 연결 관계에 있어서 조직간 학습, 신뢰 및 협력의 수준이 전통적 시장 관계에서의 수준 보다 유의하게 높은 것으로 나타났다. 그러나 가상 조직군에서의 조직간 학습, 신뢰 및 협력 수준은 전략적 제휴 관계에서의 수준 보다 유의하게 높지 않았다. 그리고 전통적 시장 관계와 전략적 제휴 관계에서 보다 전자적 연결 관계와 가상 조직군에서 행동 및 결과 통제방안들이 더욱 많이 사용되는 것으로 나타났다. This study empirically examined the relationships among types of inter-organizational relationships(IORs), degrees of inter-organizational learning, trust and collaboration, and appropriate forms of IORs control devices in manufacturing firms. Based on the usage levels of inter-organizational information systems(IOSs) and traditional communication media (TCM) as well as the amount of transaction and management information exchanged between trading partners, the four types of IORs that have been suggested in the research of Choe(2008) were identified. The four types are: traditional market relationships, electronic links, strategic alliances, and virtual organizations. The results of cluster analyses represented the forms of IORs that may be similar to the four types of IORs. According to the results of this study, it was found that the levels of inter-organizational learning, trust and cooperation in electronic links are significantly higher than those in traditional market relationships. However, it was incompletely demonstrated that the degrees of inter-organizational learning, trust and collaboration in virtual organizations are significantly higher than those in strategic alliances. The results also showed that the output and behavior control devices are more utilized in electronic links or virtual organizations than in traditional links or strategic alliances.

우리나라 제조기업의 기업간 정보교류 및 조직간 정보망 이용실태

최종민 ( Jong Min Choe ) 한국회계학회 2006 회계저널 Vol.15 No.3