The Perceived Information Quality in Accounting Information System

Daekil, Kim 한국산업정보학회 2014 한국산업정보학회논문지 Vol.19 No.4

This study discusses the results of an empirical study carried out to illustrate the key issues that need to be addressed to ensure accounting information quality (AIQ). The study also focuses on the factors of trust and risk as they impact the intention to use accounting information from accounting information systems(AIS). The factors that might impact on accounting information quality have been summarized from the existing literature on previous studies in this area. This study proposes a research model for key issues that have an impact on accounting information quality based on the literature. I use the empirical results of this study to discuss the key components of the research model.

An Empirical Study of Continuing Usage in E-Payments : Based on Expectation- Confirmation Theory

Kim, Daekil 한국기업경영학회 2011 기업경영연구 Vol.18 No.1

E-payment가 현재 지불 방법 중 가장 인기 있는 것 중에 하나이며 다양한 e-commerce 단계에서 자주 이용되어지고, 사용하는 고객들이 이런 시스템을 계속 사용하지만 여전히 이런 서비스는 매우 제한적인 상황이다. 게다가 초기에 사용자들이 e-payments 서비스를 수용한 후에도 그에 대한 계속적인 사용이 빈번하게 이루어지 지지 않고 있는 현실이다. 본 연구에서는 기대일치이론(ECT)와 정보기술수용모형(TAM)을 바탕으로 연구가설을 생성하였으며 이로 인해 사용자들이 e-payments를 계속사용 할 의도를 예측하고 설명하였다. 그리고 연구의 가설들은 대만의 사용자 334명으로부터 정보를 수집하여 실증분석 하였다. 연구 결과가 사용자의 만족과 일치가 계속적인 사용의도에 직접적인 영향을 미칠 뿐만 아니라 인식된 유용성, 신뢰성, 안전성, 비용, 개인성은 간접적인 영향을 미쳤다는 것을 나타내고 있다. E-payments의 수용과 관련하여 본 연구 결과들의 내포된 의미는 결론에서 자세히 기술하였다. We empirically explore the effects of credit risk, moral hazard, and lender relationship on the use of syndicated loan collateral pledged by borrowers. Consistent with previous empirical research, we find that lenders are more likely to require collateral for syndicated loans granted to Korean borrowers with higher credit risk, as reflected in the leverage ratio, Altman’s z-score, and maturity. In the presence of borrower’s hold-up problems, borrowers are less likely to pledge collateral. This suggests that Korean borrowers do not prefer to offer collateral as a means of mitigating potential hold-up problems in an agency setting. We also find that the borrower-lender relationship is the primary determinant of the use of collateral. The size of borrower assets and sales, however, are not determining factors in loan collateralization. Finally, the terms of loan characteristics, such as loan size and loan type, affect the likelihood of collateral. These results are robust after we control for the asset tangibility. The main limitation of this study, however, is the fact that our sample mainly covers the period of 1990’s, suggesting that there are other determinants of structure yet to be identified. In fact, there is a good possibility that the recent global credit crisis could have significantly influenced the structure of syndicated loan market in Korea. We leave it for future research.

The Perceived Information Quality in Accounting Information System: Effects on Trust and Risk

Kim, Daekil Korea Society of Industrial Information Systems 2014 한국산업정보학회논문지 Vol.19 No.4

This study discusses the results of an empirical study carried out to illustrate the key issues that need to be addressed to ensure accounting information quality (AIQ). The study also focuses on the factors of trust and risk as they impact the intention to use accounting information from accounting information systems(AIS). The factors that might impact on accounting information quality have been summarized from the existing literature on previous studies in this area. This study proposes a research model for key issues that have an impact on accounting information quality based on the literature. I use the empirical results of this study to discuss the key components of the research model.

Research Trends and Forecasts of Accounting Information Systems : An Historical Review

김대길 서울여자대학교 사회과학연구소 2014 사회과학논총 Vol.21 No.-

The accounting information system (AIS) has been identified as one of the greatest information systems of the 21st century. Although the literature on accounting systems has traditionally concentrated on the inputs and outputs of decision making, the decision process itself must also be considered if an information system is to be of maximum value. Because of the impact AIS has on decision making, an increasing number of organizations are employing AIS to improve the efficiency of their operations and to gain a competitive advantage. To identify AIS research trends and contributions, an historical review was conducted in this study. The findings of this study suggest possible AIS research directions in the near future.

Entanglement classification of restricted Greenberger-Horne-Zeilinger-symmetric states in a four-qubit system

American Physical Society 2014 Physical review. A. Atomic, molecular, and optical Vol.89 No.5

Similar to the three-qubit Greenberger-Horne-Zeilinger (GHZ) symmetry we explore the four-qubit GHZ symmetry group and its subgroup, the restricted GHZ symmetry group. While the set of symmetric states under the whole group transformation is represented by three real parameters, the set of symmetric states under the subgroup transformation is represented by two real parameters. After comparing the symmetric states for whole group and subgroup, the entanglement is examined for the latter set. It is shown that the set has only two stochastic local operations and classical communication classes, L-abc2 and G(abcd). Extension to the multiqubit system is briefly discussed.

Role oxygen vacancies in physical properties of Ga<SUB>0.5</SUB>Fe<SUB>1.5</SUB>O<SUB>3-x</SUB> thin films

Hyunjung Kim,Daekil Cho,Hyoungjeen Jeen 한국자기학회 2018 한국자기학회 학술연구발표회 논문개요집 Vol.2018 No.11

Anti-oxidant Modulatory Effect of Three Different Extraction Methods of Cranberry (Vaccinium oxycoccus) and Its Proliferative Properties on Human Kidney Epithelial Cells

Heejeong Kim,Daekil Song,Yeonji Kook,Yihyung Chung 한국식품영양과학회 2021 한국식품영양과학회 학술대회발표집 Vol.2021 No.10

This study was carried out to identify and compare the antioxidant capacity of three different extraction methods of Cranberry extract (i.e. HWE; hot water extraction; AUE, ultrasonic extraction; EE, 70% ethanol extraction;) and the effect of the human kidney epithelial cell(293T cell) proliferation was examined. Analyses of phenolic compounds were carried out by measuring the total polyphenol, total anthocyanin and proanthocyanidin content. Cell proliferation was determined using WST assay. The results showed a significant increase in the level of phenolic compounds in the Cranberry extract using 70% ethanol(EEE) compared to those using hot water extraction(HWE) or ultrasonic extraction(AUE). The 70% ethanol extraction(EEE) showed proliferation of human kidney epithelial cells compared to those using hot water extraction(HWE) or ultrasonic extraction(AUE). In conclusion, compared to other two extracts, usage of 70% ethanol could improve the nutritional value of Cranberry by enhancing the phenolic compounds and human kidney epithelial cell proliferation. These results suggest that Cranberry extract would have Anti-oxidant effects which needs to be further studied in rodents.

클라우드 컴퓨팅 도입이 기업의 시장가치에 미치는 영향

손인수(Insoo Son),김대길(Daekil Kim) 한국인터넷전자상거래학회 2017 인터넷전자상거래연구 Vol.17 No.1

Although cloud computing is considered a paradigm shift of IT service design and delivery and intrigues large amounts of interest from business entities, few studies have examined the business performance of this new IT practice. To better understand the value-creating feature of cloud computing, this study aims to investigate economic payoff from cloud computing investment. Employing the event study methodology, we analyze 219 firm-level announcements regarding cloud computing initiative. The results indicate that cloud computing adoption announcements can increase the market value of announcing firms in terms of abnormal stock return. In addition, we identified differences in the effect of cloud computing adoption on market returns according to contextual factors such as strategic adoption intention, firm size, and industry sector. These results can be used as useful references for firms’ decision-making about whether to adopt cloud computing to maximize their business values.

Services Innovation Using Web Technology

Sehun Lim(임세헌),Daekil Kim(김대길),Jaehoon Whang(황재훈) 한국산업정보학회 2011 한국산업정보학회논문지 Vol.16 No.5

오늘날 웹사이트는 기업의 경영목표를 달성하기 위한 전략적 수단으로 활용되고 있다. 특히, 최근 다양한 계층의 소비자들에게 관심을 얻고 있는 패밀리 레스토랑에 있어서도 웹사이트의 운영은 소비자에게 만족감을 제공해 주기 위한 서비스로 이용되고 있다. 최근 패밀리 레스토랑을 운영하는 기업들은 전략적 차원의 웹사이트 운영을 시도하고 있고, 이를 통해 패밀리 레스토랑의 홍보 및 마케팅을 수행하고 있다. 이러한 노력은 패밀리 레스토랑의 경영성과 개선에 영향을 미친다. 본 연구에서는 성별에 따라 소비자들의 패밀리 레스토랑 웹사이트의 이용에 대한 분석을 하였다. 연구모델은 기술수용모델을 확장해 성별에 따라 패밀리 레스토랑 웹사이트의 이용용이성과 유용성이 이용의도에 미치는 영향과 실제이용과 추천에 미치는 영향관계를 분석하였다. 본 연구결과는 패밀리 레스토랑 운영 기업들이 소비자들을 대상으로 마케팅 전략을 수립하는데 유용한 시사점을 제시해 줄 것으로 기대한다. Today, a web site is used as a strategic method to fulfill a company’s objectives. In particular, a web site provides a service for customers to find satisfaction in visiting family restaurants, and it recently has helped to attract the interest of a variety of customers. Currently, companies that manage family restaurants operate their Web sites as strategic tools and use them to perform public relations and marketing of their restaurants. This effort influences management and helps to improve the business and profitability of family restaurants. The research model of this study is an expansion of the Technology Acceptance Model (TAM) and examines whether ease of use and usefulness of family restaurant web sites influence the relationship of intention to use, actual use, and recommendation to use by gender. The results of this research would suggest that web sites are useful in establishing a marketing strategy for companies that operate family restaurants.

A Longitudinal Study of Habit and Its Antecedents in Coffee Chain Patronage

Kim, Byoungsoo,Kim, Daekil Scientific Journal Publishers 2019 SOCIAL BEHAVIOR AND PERSONALITY Vol.47 No.3