기관생명윤리위원회 신속심의에 대한 법정책적 기준 마련에 관한 제언

김은애(Eunae Kim) 이화여자대학교 생명의료법연구소 2016 Asia Pacific Journal of Health Law & Ethics Vol.10 No.1

For the research review to protect the research participants, the Institutional Review Board (“IRB”) has been using two procedures: one is the review procedure by full institutional review board (“full board review procedure”) as the principled research review procedure, the other is the expedited review procedure as the exceptional research review procedure. Both procedures are recognized internationally, and they have been introduced by significant numbers of Korean IRBs. But, despite the legal requirement of the research review under the Bioethics and Safety Act, there is almost nothing about the legal standards and policy related to the expedited review unlike the full board review. Operating the expedited review procedure can greatly contribute to improved IRB task efficiency because it is possible to relatively reduce the burden on the operation of the full board review procedure relatively and make it possible to make appropriate review on the research that needs the full board review because of its risk, participation of vulnerable persons, sensitiveness of collected information and so on. Besides, the review result can be derived quickly by the expedited review procedure. Therefore, to recognize the expedited review officially, to assess the appropriateness of the actual operation, to prevent abuse and misuse of the expedited review procedure, and to make the expedited review procedure used properly, the legal standards and policy about the expedited review should be established. So in this article, I propose some considerations for establishing the legal standards and policy about the expedited review such as the level and types of research risk, vulnerability of the research participant and so on.

「생명윤리 및 안전에 관한 법률」에 따른 연구에 대한 기관생명윤리위원회(IRB)의 심의면제 근거규정에 대한 고찰

김은애(Kim, Eun-Ae) 한양법학회 2015 漢陽法學 Vol.26 No.2

Internationally, to protect the rights and welfare of the human research participants and human material donor, the Institutional Review Board (hereinafter referred to as ‘IRB’) that has the authority to review and approve the research as well as to manage and oversee the approved research has been considered the most important infrastructure for the voluntary restriction. In Korea, the totally amended Bioethics and Safety Act has to be implemented from 2013, not only the range of the research that this act applies to has been extended to the human research and human material research but also all institutions that the researcher who conducts these researches belongs to has the legal obligation to establish and operate the IRB. Also, the researcher who will conduct the research involving human and its material has the legal liability to submit the research protocol to the IRB for the review and obtain the approval by the IRB. But some human research and human material research that meet the conditions settled down this act can be exempted from the IRB review. However the provisions of this act related to the exemption of the research review contain the vague expression of ‘trifling risk’ and the inappropriate term of ‘personal information’ instead of ‘personally identifiable information’. Furthermore, some provisions are utterly incompatible with each other and the subject that confirms whether the research meets the legal criteria for the exemption of the review by the IRB is not specified in these provisions. The exemption of the research review by IRB is the exceptional measure, so whether the research can be exempted the review should be carefully decided according to the accurate criteria and by the subject that has the authority and expertise to make a judgment. So, these provisions have to be revised. And, before the revision, the IRB designated by the Korean Ministry of Health and Welfare and the Korea Centers for Disease Control and Prevention as the subject that is in charge of the confirmation about the exemption of the review has make an effort to decide properly because the exempted research will be able to be related to the human research participants and human material donor directly and indirectly.

특별기고논문 : 한국 회계학 연구의 40년 회고와 전망

최원석 ( Won Seok Choi ),윤성만 ( Sung Man Yoon ),윤소라 ( So Ra Yoon ) 한국회계학회 2015 회계저널 Vol.24 No.1

본 연구의 목적은 한국회계학회의 창립 40주년을 기념하여 한국회계학회가 발간하는 국내 회계학연구 분야 최고의 학술지인 「회계학연구」와 「회계저널」을 검토 및 분석하여, 한국 회계학 연구의 40년 역사와 연구의 발자취를 되새겨 봄으로써 앞으로의 한국 회계학연구의 다양한 연구분야와 연구주제 및 연구방법론 등을 제시하는데 있다. 본 연구는 「회계학연구」와 「회계저널」에 게재된 논문들을 크게 내용분석, 저자분석, 심사기간 및 인용분석으로 나누어 수행하였다. 분석결과 첫째, 연구분야에서는 「회계학연구」와 「회계저널」에서 모두 재무회계분야가 가장 많이 연구되는 것으로 나타났고, 「회계학연구」에서는 관리회계, 세무회계 및 회계감사분야 순으로, 「회계저널」에서는 관리회계, 회계감사, 세무회계분야의 순으로 연구가 되고 있는 것을 보였다. 위의 연구분야에서 다양한 주제들을 두루 연구하고 있는 것으로 나타났으며, 연구방법론을 분석한 결과, 「회계학연구」에서는 실증연구가 85.59%를 차지했고, 설문연구(4.97%), 모델링(2.23%), 검토(3.26%) 및 사례분석(2.23%)방법론 순으로 나타났다. 그리고「회계저널」은 실증연구가 32.2%, 리뷰/검토 30.5%, 사례분석 24.1%, 설문연구 7.2% 등의 연구방법론을 사용하고 있음을 확인하였다. 둘째, 저자분석에서는 「회계학연구」는 대부분 2~3인 공저자인 것으로, 「회계저널」은 1인 단독저자에 의한 논문이 전체논문의 34.7%이며, 2~3인 공저자의 논문이 그 뒤를 잇는 것으로 나타나 「회계학연구」보다는 「회계저널」에서 상대적으로 협업에 의한 연구비중은 낮았지만 대부분 공동연구의 형태로 논문을 게재하고 있음을 알 수 있다. 셋째, 게재논문의 심사기간 분석에서는 「회계학연구」는 약 227일이, 「회계저널」은 약140일이 소요되는 것으로 분석되었다. 넷째, 학회지 게재 논문의 인용분석과 KCI 자료 확인 결과, 「회계학연구」와 「회계저널」은 회계학분야에서 영향력지수, 즉시성지수, 자기인용 및 피인용횟수 등 다양한 요소들을 종합한 평가에서, 2008년 이후 1위 또는 2위를 유지하고 있으며, 한국회계학회 학술지에 게재된 논문이 학문 전체의 5위, 사회과학분야에서는 4위를 차지하는 실적을 확인할 수 있었다. 본 연구에서 조사된 연구결과들은 한국 회계학연구의 지난 40년의 연구동향을 파악하여 앞으로의 회계학 분야 연구의 주제를 선정하고 전반적인 연구의 방향성을 제시하는데 유용한 자료로 활용될 것으로 기대된다. The purpose of this paper is to trace the development of research trends in Korean Accounting Review and Korean Accounting Journals published by Korean Accounting Association over the last 40 years and to provide possible directions of accounting research areas, topics, and methodologies for future research. In this paper, we review the literatures in terms of the following four main aspects: (1) research areas and topics, (2) analysis of authors, (3) length of review process, and (4) citation analysis. As a results, this paper found that financial accounting articles appear in high numbers for Korean Accounting Review and Korean Accounting Journals, whereas management accounting, tax, and auditing related articles appear in second high numbers for Korean Accounting Review and Korean Accounting Journals. However, both Korean Accounting Review and Korean Accounting Journals published papers regarding various different topics, such as earnings management, IFRS, internal control, audit, BSC, ABS, BTD, and tax avoidance using various different methodologies including empirical study, survey, case review, and analytical methods. It also found that authors published in Korean Accounting Review work with two or three other co-authors whereas single-author publications appear in relatively high numbers for Korean Accounting Journal. The average length of review process is approximately 227 days for Korean Accounting Review and 140 days for Korean Accounting Journal. Finally, in this article we summarize the academic accounting journals that Korean Accounting Review and Korean Accounting Journals have cited, as well as journals that have cited Korean Accounting Review and Korean Accounting Journals. Results indicate that Korean Accounting Review and Korean Accounting Journal rank consistently as the top journals in the Accounting research filed. This study will be helpful to provide interesting and important issues in accounting research areas by reviewing general accounting research trends and also contributes to provide a possible directions for future research.

서비스혁신 연구 동향: 국내 및 해외 주요 학술지를 중심으로

유현선 한국경영정보학회 2014 Asia Pacific Journal of Information Systems Vol.24 No.4

Although service innovation is not a new concept, innovation research in general tends to focus on technological innovation by manufacturing firms. With this view, innovation studies focus on product(e.g., goods) and process(e.g., product systems) innovation, ignoring service innovation and its inherent opportunities. Since major economy has been transformed to service economy, service innovation is considered a new effective way to sustain and gain a competitive advantage. Service innovation is no longer regarded merely as a side activity to product innovation; it has become a main research topic in its own right, accompanied by an increasing focus on services. While the number of service innovation studies has increased dramatically in the past 30 years in international research, few studies have been performed in domestic studies because domestic service innovation research began from the middle of 2000. In addition, there are no comprehensive literature reviews describing the evolution of service innovation research in both international and domestic studies because of the heterogeneities of service industry and multidiscipline characteristics of service innovation studies. To bridge this research gap, the purpose of this paper is to perform an extensive literature review and synthesis to enable a critical review of extant research on service innovation and trace its evolution, which will establish a foundation for further studies. By reviewing 169 articles (136 international papers; 33 domestic papers) published between 2000 and 2014 (in past 15 years), primarily in leading service, innovation and management information systems journals, this study analyzes the progression of service innovation research according to the four aspects such as number of studies, topics, methodologies and target industries. Overall, the view of service innovation has evolved, from a complement of traditional product innovation to a multidimensional, all-encompassing concept that entails several functions, both within and outside the firms. The results showed that domestic research still stays at the formation phase of service innovation studies although international research is in the maturity or multidimensional phase. We found increasing recent activities pertaining to service innovation, resulting from the increasing interest in services innovation across various industries and the links of new topics to the service innovation concept in both international and domestic studies. However, the main focus of service innovation research showed a different propensity between international and domestic studies: the former mainly focuses on a much more diversified pattern, emphasizing the linkages between service innovation and business strategy while the latter mainly focuses on the service innovation process(system) and service design. In addition, there are many case studies in domestic studies while many empirical studies in international studies. Domestic studies should increases the understanding of the interplay between service innovation and product innovation within manufacturing firms. Furthermore, rather than focusing on intrinsic distinctions between service innovation and product innovation, researchers should strive to develop and conceptualize service innovation in domestics studies. The present research also provides useful implications for practitioners. First, this study contributes to expand the current understanding of service innovation research by performing an extensive literature review. Second, tracing and comparing the progression and trends of service innovation research between international and domestic studies, this study showed the similarities and differences between them, which provide practical guidance on future research directions and research agenda. Third, this study performed literature review establishing the analysis system in the initial stage and using them to analyze articles, which is leading to...

메타의 메타: 한국어교육 분야 ‘지식 종합 방법’에 대한 총괄적 문헌 고찰 - 한국어 학습자 요인 관련 연구 동향 분석 논문을 중심으로 -

유인박 ( Liu Renbo ) 연세대학교 언어연구교육원 한국어학당 2022 외국어로서의 한국어교육 Vol.67 No.-

Secondary research, including research trend analysis, plays a role in curation in the relevant academic field, so there is a significant lack of critical reflection due to absolute belief in such research. This study examines secondary research by trend analysis of various aspects of Korean learners as the target of analysis. In other words, the method of systematic literature review in the field of Korean language education is less systematic than in the medical field and shows the aspect of “revised systematic literature review”. As the first tertiary study in the field of Korean language education, this study discusses the selection of the target literature, the coding of the target literature, the evaluation of the target literature, and the synthesis of the results of the research trend analysis studies on the factor of Korean learners. As a result, the following suggestions can be made: first, when coding the analysis of target literature, it is necessary to conduct secondary research to examine the interaction between factors; second, several studies apply a representative measurement tool (questionnaire), which has guaranteed domestic and international reliability, to study the affective factors and psychological factors (anxiety, etc.) of Korean learners need to take a look; third, looking at research trends targeting one specific native language learner group is limited in identifying the characteristics of the corresponding learner group, so it is more persuasive when discussing the characteristics of each group through comparison between various native language learners groups; fourth, the most desirable and eclectic way to set a coding framework is to present a new revision framework by modifying and supplementing existing coding standards while conducting open coding based on deductive coding standards. The key characteristics and procedures of the methodologies related to literature review were briefly introduced through the discussion of this paper, as well as the detailed review of the performance of literature review papers in the field of Korean education, which contributes to the qualitative improvement of secondary research in the field of Korean education. (Yonsei University)

Recruting members of IRBs on embryo research in Korea

전방욱,김만재 한국생명윤리학회 2008 생명윤리 Vol.9 No.2

The Korean Bioethics and Biosafety Act requires embryo research institutions to set up their own institutional review board (IRBs), consisting of more than or equal to 5 persons. The Act also asks for including at least two mandatory members, one who is not engaged in the fields of life science or medical science and the other who does not belong to the institution. Since the IRBs were established in 2005, they did not receive general attention until Hwang's stem cell research became internationally scandalized. While arguing Hwang's research misconduct, it was also revealed that the IRBs that reviewed his research did not follow any legal procedure. Although Hwang's scandal provided an opportunity to improve the IRB operation in Korea, it is not clear whether the IRB fully represents its original raison d'etre or not. Therefore, this study aims to analyze current conditions and tries to find out some plausible problems of the IRB, largely focusing on recruiting members. Some data provided by the Ministry of Health and Welfare show that the IRB members are 6.24 persons on average, and embryo producing medical institutions occupy 70.1 percent in total, whereas embryo research institutions and somatic cell embryo clones research institutions represent 27.0 percent and 2.9 percent respectively. Preliminary results reveal that, among 209 persons recruited from outside, 55.5 percent of them (116 persons) are from medical practitionersand life scientists. Considering academic environment in Korea, it is very likely that these members are selected from peer groups in favor of reviewed research. The analysis also indicates that 71.6 percent of nonprofessional members are employees of the institution, which makes it hard to expect them to review a research proposal without any conflict of interest. In conclusion, although most institutions seem to follow the law at first glance, current conditions of the IRBs in Korea are still far from what the law originally intended to pursue. The Korean Bioethics and Biosafety Act requires embryo research institutions to set up their own institutional review board (IRBs), consisting of more than or equal to 5 persons. The Act also asks for including at least two mandatory members, one who is not engaged in the fields of life science or medical science and the other who does not belong to the institution. Since the IRBs were established in 2005, they did not receive general attention until Hwang's stem cell research became internationally scandalized. While arguing Hwang's research misconduct, it was also revealed that the IRBs that reviewed his research did not follow any legal procedure. Although Hwang's scandal provided an opportunity to improve the IRB operation in Korea, it is not clear whether the IRB fully represents its original raison d'etre or not. Therefore, this study aims to analyze current conditions and tries to find out some plausible problems of the IRB, largely focusing on recruiting members. Some data provided by the Ministry of Health and Welfare show that the IRB members are 6.24 persons on average, and embryo producing medical institutions occupy 70.1 percent in total, whereas embryo research institutions and somatic cell embryo clones research institutions represent 27.0 percent and 2.9 percent respectively. Preliminary results reveal that, among 209 persons recruited from outside, 55.5 percent of them (116 persons) are from medical practitionersand life scientists. Considering academic environment in Korea, it is very likely that these members are selected from peer groups in favor of reviewed research. The analysis also indicates that 71.6 percent of nonprofessional members are employees of the institution, which makes it hard to expect them to review a research proposal without any conflict of interest. In conclusion, although most institutions seem to follow the law at first glance, current conditions of the IRBs in Korea are still far from what the law originally intended to pursue.

프랜차이징 연구에 대한 고찰: 문헌연구의 종합 및 향후 연구방향의 제언

임영균,최필호 한국프랜차이즈학회 2024 프랜차이징저널 Vol.10 No.1

With the steady growth of the industry, interest in franchising has also grown from government authorities, academicians, the media, civic groups, and the general public. Despite the vast amount of research conducted so far, there are small number of literature reviews related to franchising in Korea, and these studies have limitations in identifying and classifying categories and topics of franchising research, sampling studies used for analysis, identifying problems in the extant studies, and suggesting guidelines for future research. The purpose of this study is to synthesize domestic and foreign franchising research focusing on the extant literature reviews and to suggest the research directions for domestic franchising research in the future. To this end, this study first examines franchising literature reviews by year, and synthesizes the main contents of each study and the research directions suggested by these studies. Then, an integrated evaluation of the extant literature reviews was conducted to identify the problems in these papers and the domains that need to be studied in the future. In addition to the evaluation of literature reviews, this study conducts a descriptive analysis of domestic franchising studies from 1985 to 2024 using RISS data. Based on the evaluation of the review papers and the analysis of RISS data, this study suggests several research directions for franchising research in Korea. These include 1)synthesizing extant review papers based on the eight categories and topics identified by this study for future literature review and suggesting what research is needed in each category and topic, 2)reflecting the demand of academia and industry in the selection of key topics, 3)using group discussions involving experts from academia and industry to discover key topics, 4)identifying research trends and analyzing major environmental changes that drive these trends, and 5)enhancing interdisciplinary research in diverse academic areas such as management, economics, law, sociology, and psychology.

‘교육비평’의 게재 논문의 연구 동향 특징 분석

임광국(Yim, Gwangguk),김지혜(Kim, Ji-Hye),강호수(Kang, Ho Soo),김남식(Kim, Namsik) 교육비평 2022 교육비평 Vol.- No.50

한국 관리회계 사례논문의 연구동향

김민성(Min-Sung Kim),정형록(Hyung-Rok Jung),김미옥(Mi-Ok Kim),박진하(Jin-Ha Park) 한국관리회계학회 2015 관리회계연구 Vol.15 No.1

본 연구는 회계학분야의 연구방법론 중 하나인 사례논문의 연구동향을 분석하는데 그 목적이 있다. 특히 관리회계분야의 사례논문을 중점적으로 분석하였다. 본 연구는 2014년 6월을 기점으로 『관리회계연구』의 창간년도인 2001년까지 역순으로 게재된 논문을 수집하였다. 분석대상 논문은 학회지, 연구논문집, 연구지 중에서 회계학분야의 학술적 연구의 흐름을 파악할 수 있는 학회지에 게재된 논문으로 한정하였으며, 그 중 2014년 기준 한국연구재단 한국학술지인용색인의 영향력지수 순위에 따라『회계학연구』,『경영학연구』,『회계저널』,『중소기업연구』,『관리회계연구』,『Korea Business Review』 총 6개 학술지에 게재된 논문을 대상으로 하였다. 분석결과를 요약하면 다음과 같다. 첫째, 회계학 논문은 분석대상인 총 논문 2,923편 대비 1,372편으로 나타났다. 둘째, 회계학 사례논문은 197편으로 1,372편의 회계학 논문 수의 약14%의 비중을 자치하고 있는 것으로 나타났다. 셋째, 회계학 사례논문의 세부분야를 확인한 결과, 총 사례논문 197편 대비 관리회계분야는 84편, 재무회계분야는 86편으로 두 분야의 사례논문이 전체 사례논문의 87% 이상을 차지하고 있는 것으로 나타났다. 넷째, 관리회계분야 사례논문의 분석대상 및 주제에 관한 분석결과, ‘제조기업’과 ‘공공기관’이 주요 연구대상임을 알 수 있었다. 또한 ‘균형성과표’, ‘성과관리제도’, ‘활동기준원가계산’이 주요 연구주제임을 알 수 있었다. 마지막으로 관리회계분야의 사례논문이 다른 회계학분야와도 관련된 연구인지를 확인하고자 관리회계사례논문의 통합색인어를 기준으로 세부분야를 구분하여 분석을 실시하였다. 본 연구의 공헌점은 다음과 같다. 첫째, 최근 연도부터 시작하여 회계학분야의 연구동향을 살펴봄으로써 선행연구에 비해 시대에 흐름을 반영한 추세를 보여주었다고 본다. 둘째, 회계학분야에서 관리회계라는 한정된 분야, 사례논문이라는 한정된 연구방법론에 초점을 맞추어 분석을 실시하였다. 본 연구는 한정된 자원으로 인하여 분석대상 및 기간의 제한, 분류 기준 설정에 있어서 연구자의 자의적인 판단으로 인한 한계점이 존재한다. 그럼에도 불구하고 본 연구는 사례연구에 대한 전체적인 현황을 학계와 실무계에 제공한다는 점에서 의미 있을 것이라 사료된다. This study reviews case study in managerial accounting research. Given the breadth of managerial accounting literature, we limited our review to the top six journals based on the 2014 journal impact factor list offered by the National Research Foundation of Korea(NRF): 『Korean Accounting Review』,『Korean Management Review』,『Korean Accounting Journal』,『Asia Pacific Journal of Small Business』,『Korean Journal of Management Accounting Research』, and『Korea Business Review』. Our review provides the following evidence. First, there were 1,372 studies in the accounting area out of 2,923 studies in the above journals. Second, 197 of these 1,372 accounting studies were based on case research. Third, in terms of research topic, approximately 80 percent of case studies examined issues related to managerial and financial accounting. Fourth, we analyzed the key words of each study and identified research sites and topics that have been extensively explored. In terms of research sites, ‘manufacturing firms’ and ‘public enterprises’ were examined the most. In terms of research topics, ‘Balanced Scorecards(BSC)’, ‘Performance Evaluation’ and ‘Activity Based Costing(ABC)’ were examined the most. Fifth and finally, we also analyzed the interconnection between managerial and other accounting studies. This study contributes to the existing literature by providing the research trends of case research in managerial accounting research in diverse aspect. We hope that this paper will generate more discussion about the avenues for future managerial accounting research.

기관별 심의위원회 체계에 대한 도전과 선진 각국의 대응

최은경(Choi, Eun-Kyung) 한국생명윤리학회 2012 생명윤리 Vol.13 No.1

그간 대규모, 다기관 연구가 등장하고 확대되면서 IRB 심의 체계가 과도해진 업무량을 감당할 수 없으리란 우려가 커지고 있다. IRB 심의 체계는 제한된 전문가 자원, 부적절한 초기 및 지속 심사, 반복적, 무의미한 업무 과중, 이해 갈등, 질적 개선 노력의 부재 등으로 비판받아 왔다. 더군다나, 연구 윤리 심의 체계는 현재 의학 연구의 확장 및 표준화 요구에 발맞추어 심의 체계 또한 표준화되어야 함과 동시에 인체유래물질 연구나 유전자 연구 등 비전통적 연구활동 또한 적절히 포함시키도록 요구받고 있다. 각국은 이러한 위기를 타개하기 위해 다양한 연구윤리심의 체계를 도입, 개혁을 시도하고 있다. 미국과 캐나다에서는 인가 시스템과 중앙 IRB 체계를 도입했으며 지방단위 심의 시스템 도입에 관하여 논쟁 중이다. 영국, 유럽 및 뉴질랜드에서는 그간 지방 단위, 다기관 윤리 심의체계가 정착되었으며 새로이 중앙연구윤리기구를 설치, 연구윤리심의활동을 조율하도록 하고 있다. 이들 국가의 개혁은 대체로 기관심의위원회나 지역심의위원회의 특정 부분을 중앙화하며 심의위원회의 자율성을 제한하는 방향으로 이루어지고 있다. 본 논문은 현행 IRB 심의 체계를 개혁하려는 선진 각국의 노력을 고찰한다. IRB 심의 체계의 중앙화는 윤리성 심의 활동의 효율을 높인다는 점에서 환영받으나, 또다른 관료제나 중앙 업무의 과중의 우려를 낳고 있다. IRB 심의 체계 개혁의 결과는 아직 불분명하나, 여전히 이들 노력이 현행 심의 체계의 위기를 해결할 것으로 기대 중이다. Since emergence and expansion of large-scale, multi-site research, concerns raised that institutional review system can’t handle increased workload. Institutional review system has been criticized for limited expert resource, inadequate initial and continuous review, repetitive and meaningless work, conflict of interest, and limited activity for quality improvement. Further, in response to enlargement and standardization of medical research, expansion of ethics review system and standardization of review activity has been needed. Also, current review system is needed to effectively include non-traditional research activity like human material research, genetic research. Each country has been made its own effort to introduce various systems and pursue reforms. In U.S and Canada, accreditation system and central IRB system were initiated, and regional review system is argued now. In UK, Europe and New Zealand where regional and multi-site ethics review system has been settled, central research ethics authority is established to organize and coordinate ethics review activities. In general, these countries try to centralize a part of institutional or local boards’ work and restrict their autonomy and authority. This paper shows these developed countries’ efforts to reform current institutional review system. Centralization of institutional review system is welcomed for improved efficiency of ethics review activity, but it is also worried to make another bureaucracy, excess of central work. The outcome of centralization of ethics review system is not certain yet, but these efforts are still expected to solve the challenges on institutional review system.