아시아 ASP 서비스 시장 진출 방안에 관한 연구

권순동(Sun Dong Kwon),양희동(Hee Dong Yang),김대호(Dae Ho Kim) 한국경영학회 2008 한국경영학회 통합학술발표논문집 Vol.2008 No.8

위험이 구매의도에 미치는 영향의 재조명 : 전자상거래 이용자 집단의 혁신성을 중심으로

권순동(Sun-Dong Kwon),전달영(Dal-Young Chun),김용영(Yong-Young Kim) 한국데이타베이스학회 2012 Journal of information technology applications & m Vol.19 No.2

There are so many studies on perceived risk and purchasing intention. But the results of those studies were inconsistent; some studies showed the positive effect of perceived risk on purchasing intention; others showed the negative effect. This research supposed that the inconsistence of studies resulted from the difference of group innovativeness and set up research hypotheses : among users from the lower innovativeness group, perceived risk has a negative effect on purchasing intention, but from the higher group, perceived risk has a positive effect on purchasing intention. We compared Internet shopping mall users of South Korea representing low innovativeness with those of China representing high innovativeness. The results provided that among South Korean users, perceived risk had the statistically insignificant negative effect on purchasing intention, but among Chinese users, it had the statistically significant positive effect on purchasing intention. Additionally, this study found that perceived risk influenced users' fun which in turn influenced purchasing intention.

ERP 시스템의 도입이 회계발생액에 미치는 영향

권순동(Kwon Sun-Dong),배기수(Bae Kee-Su) 한국국제회계학회 2012 국제회계연구 Vol.0 No.43

본 연구에서는 ERP 시스템을 도입한 기업들을 대상으로 도입전후 3년간 회계발생액에 미치는 영향을 분석하였다. ERP 시스템 도입 전후 1년간에 대한 분석결과에서는 ERP 변수가 종속변수인 유동발생액에 1%수준에서 유의적인 음(-)의 방향을 보이고 있는 것으로 나타났다. 총발생액과 비유동발생액에 대해서는 유의성이 없는 것으로 나타났다. 도입전후 2년간에 대한 분석결과에서는 총발생액, 유동발생액 및 비유동발생액에 대해 모두 유의성이 없는 것으로 나타났다. 분석기간을 확장하여 ERP 시스템 도입전후 3년간에 대해 분석한 결과에서는 비유동발생액에 대해 유의적인 음(-)의 방향을 보이고 있는 것으로 나타났다. 이상의 분석결과를 종합해 보면 ERP 시스템 도입 후 1년은 유동발생액에 대해 유의적인 음(-)의 영향을 미치고, 도입 후 2년에는 회계발생액에 대한 영향이 없다가, 도입 후 3년에는 비유동발생액에 대해 유의적인 음(-)의 영향을 미치고 있는 것으로 나타났다. 이러한 분석결과는 ERP 시스템 도입은 회계발생액에 영향을 미치고 있다는 것을 의미하며, 세부적으로는 ERP 시스템 도입 초기에는 유동발생액의 감소에 영향을 크게 미치고 점차 시간이 지날수록 비유동발생액의 감소에 크게 영향을 미치고 있다는 것을 의미한다. 기업에서는 ERP 시스템이 회계발생액에 미치는 영향을 분석한 본 연구결과를 활용하여 보다 효과적인 내부통제시스템 구축에 활용할 수 있을 것이다. 본 연구 결과는 회계정보의 투명성을 확보하기 위한 시스템적 접근에 있어서 보다 정교한 시스템적 접근이 가능하게 하는데 도움을 줄 수 것으로 기대된다. This study is an analytical investigation on effectively reduces accounting accruals whether indeed the implementation of an ERP system the scope of financial data by a company management. To achieve this goal, the present study resorted to both documentary research and empirical investigation. After an initial documentary survey conducted on previous studies on the topic of ERP system and its implementability, I elaborated a test model based on empirical studies on accounting information manipulation and measuring models for such manipulation. As for the stage of empirical analysis, the process was carried out in the order of establishment of research hypotheses and elaboration of a test model, definition and measurement of variables, selection of sample companies, empirical analysis and interpretation of result. In the regression analysis, conducted in conformity to previous studies on the impact of strengthened internal control on manipulation of accounting information, accruals were used as dependent variables providing measures of accounting information manipulation. For the regression analysis, tax benefit, debt-to-equity ratio, company size, ownership per major shareholder, increase of capital, net loss from pervious year and audit opinion were chosen as control variables affecting the amount of accruals, and ERP variables, as test variables. The analysis revealed that the research hypothesis on whether an ERP system produces impact on accounting information manipulation was supported under one year and three year was significant at the 1% level. The result of this study analyzing changes in amounts of accruals after the introduction of an ERP system, using a number of control variables affecting these amounts, indicates that a decline in amounts of accruals occurs as a consequence of the implementation of the system. This result further implies that the implementation of an ERP system by companies effectually reduces the accruals of accounting data by managements.

인터넷 쇼핑몰 성과의 영향 요인에 관한 한중 비교 연구

권순동(Sun Dong Kwon),최월(Yue Cui),방화룡(Hua Long Fang),고미현(Mi Hyun Ko) 한국경영학회 2010 經營學硏究 Vol.39 No.3

The success factors of Internet shopping mall can be classified into two categories: information system-related factors and business-related factors. The past research efforts, however, have tended to be only focused on either one of the categories, not both of them. Our first research question is if the factors in the two categories are integrated into a single analysis model, how will the results be different from those of the past researches? Internet-based companies of Korea are tapping into the rapidly growing on-line markets of China. As of 2009, the number of Internet users of China is 320 million. In order to succeed in Chinese on-line markets, Korean companies need to understand the behavior of Chinese on-line consumers. So, our second research question is what is the difference between the behavior of Korean on-line consumers and that of Chinese on-line consumers? To answer the first question, we built the integration model, in which purchase and loyalty are influenced by not only business factors of product assortment, price, and service, but also information system factors of information system quality, privacy, and fun. In order to evaluate the validity of the model, we collected 451 data samples which are composed of 262 Korean samples and 189 Chinese samples. The data were analyzed using Partial Lease Square. The results of data analysis shows that in the effect on purchase, product assortment, price, and fun was significant but service, information system quality, and privacy was not significant and that in the effect on loyalty, price, service, and information system quality was significant but product assortment and fun was not significant. To answer the second question, we looked into the above integration model to find the behavioral difference between Korean and Chinese on-line consumers. The results shows that in the effect of price on purchase and the effect of service and privacy on loyalty, Korea was stronger than China but that in the effect of information system quality on loyalty and the effect of fun on purchase. China was stronger than Korea. Our research has contributions to academy and industry. From academic perspective, our analysis model is more realistic than those employed in prior researches, since it considers information system-related factors and business-related factors at the same time. Until now, Internet shopping mall was mostly studied on only either one of information system and business. Although the research of one aspect was significant, it had limitation on direct application to business practices. Therefore, our research makes an academic contribution by generalizing and enhancing the practical applicability. From industrial perspective, the research results can help Korean companies make inroads into Chinese online market. Chinese Internet shopping mall users have different behavior from Korean users. Through understanding the difference and applying it to business strategy. Korean companies can enhance their chance of success. Our research also will help Korean manufacturing companies and distribution companies open up Chinese consumer markets, because the purchasing power of Chinese consumers increased through rapid economic growth. These companies have had troubles to go into China market, because of its closed distribution system. Chinese Internet shopping mall is running openly. So, it will be a good alternative to detouring Chinese closed market. In order of a company to increase both purchase and loyalty of Internet Shopping mall, it needs to enhance information system quality and gives consumers fun.

중소기업 e-Business 국가 간 비교연구

권순동 ( Sun Dong Kwon ) 충북대학교 산업경영연구소 2007 産業과 經營 Vol.19 No.2

효곡 안길상 교수 정년퇴임기념 논문집 : ASP 기반 중소업체의 e-비즈니스 향상 방안 연구: 사례연구를 중심으로

권순동 ( Sun Dong Kwon ) 충북대학교 산업경영연구소 2006 産業과 經營 Vol.19 No.1

기업 간 전자상거래 지배구조의 변화에 관한 연구

권순동,Kwon, Sun-Dong 한국벤처창업학회 2010 벤처창업연구 Vol.5 No.4

The purpose of this study is to help the venture business innovate the purchasing process. This study reviewed the types of transaction governance structure, and researched the change of transaction governance structure, while using information technology. According to transaction cost theory, the transaction governance structure can be moved from hierarchy to market. It can be moved to the middle, because of economies of scale, incentive for supplier, and increasing search cost. And it can be moved from market exchange to relational exchange, using electronic marketplace. In order to innovate the purchasing process, the venture business can select the transaction governance structure that fits the its purchasing contexts.

e마켓플레이스에서 관계교환수준이 구매업무성과에 미치는 영향

권순동,안중호,양희동,Kwon, Sun-Dong,Ahn, Joong-Ho,Yang, Hee-Dong 한국경영정보학회 2003 Asia Pacific Journal of Information Systems Vol.13 No.3

As the interest in the business-to-business(B2B) electronic commerce is increasing, some companies are participating in the B2B eMarketplaces(electronic marketplaces). The eMarketplace has an effect on the method of B2B transactions or the purchasing performance. The academy and the industry are focused on the cause and the result of this effect. The purpose of this research is to analyze the effects of the relational exchange with eMarketplace on the purchasing performance, considering the supply externality and system integration as intervening variables. This study investigates the second-order effect of eMarketplace in which the degree of improvements in two aspects of purchasing activity(price reduction, purchasing efficiency) depends on the degree of the relational exchange with eMarketplace, namely, the governance of eMarketplace. Our hypotheses on this second order effect were supported. We found that the higher the relational governance, the lower in price reduction, and the better in purchasing efficiency. In more details, the high relational governance lowers the supply externality, and in turn deteriorates the improvement in price reduction. Meanwhile, the high relational governance accelerates the information system integration, and brings the better purchasing efficiency. Our findings suggest that organizations can improve their purchasing activities better if they choose the appropriate eMarketplace governance.

해외 진출 기업의 정보시스템 구축 방안에 관한 연구

권순동,김대호,양희동,Kwon, Sun-Dong,Kim, Dae-Ho,Yang, Hee-Dong 한국벤처창업학회 2008 벤처창업연구 Vol.3 No.2

The purpose of this study is to help Korean information system companies go into the world markets. We studied how domestic IS companies could provide IS services for Korean companies working in Indonesia. We used survey and case study as a research method. As a result of the data analysis of 84 companies, we found the current status of information systems of which Korean companies were doing business in Indonesia. And through the case study of H industrial complex, S company, and C company, we found the problems and the solutions of the implementation of the information systems. We expect that this research helps Korean IS companies go into world IS markets.

ASP 서비스의 해외 시장 진출 방안 연구

김대호,권순동,양희동,Kim, Dae-Ho,Kwon, Sun-Dong,Yang, Hee-Dong 한국벤처창업학회 2010 벤처창업연구 Vol.5 No.1

The purpose of this study is to help the companies that have the experience and know-how about ASP and that want to go abroad. This study analyzed information and communication infrastructure of Asia, foreign investment of Korean companies, and market attractiveness, selected China, Japan, Indonesia, and Malaysia as the target for the advance into overseas markets, and then suggested the strategy for ASP overseas markets. This study can contribute ASP-related venture company or entrepreneur.