중소기업의 경영전략과 회계정보시스템이 기업성과에 미치는 영향에 관한 연구

서병우 ( Byung Woo Seo ) 아시아.유럽미래학회 2010 유라시아연구 Vol.7 No.4

Nowadays each country in the world is trying to solve economic problems by making jobs and increasing its exports, while it is stabilizing the industrial structure by promoting small and medium businesses. But there are large expenses and barriers on the road to the small and medium businesses`` production of goods and success in the markets. Therefore, there should be the choice of proper policies and accounting information systems in order that small and medium businesses may make successes. This research``s purpose is to analyze how small and medium businesses`` management strategies have influences on management performances, what influences accounting and information systems have on management strategies or performances, and to investigate what relationships they have to small and medium businesses`` success elements with study hypotheses. First, this research tried to empirically analyze what influences businesses`` accounting information systems and management strategies`` variables have on management performances. Second, this research tried to grasp what relationship accounting and information systems and management performances have with small and medium businesses`` financial performances and non-financial performances. The definition of small and medium businesses is a quantity- based definition, which regulates the number of employees, the general amount of asset, the general sales, etc. but any definition or regulation cannot completely distinguish large companies from small and medium businesses. For that reason, when regulating small and medium businesses with the number of employees, this research shall define the companies with less than 300 employees as small and medium businesses. This research is carried out with both theoretical study and empirical study, which is divided into the theoretical study focusing on the existing studies and the empirical study for 259 CFO``s and CEO``s of small and medium businesses. This research set up the following hypotheses so that the researcher could study the relationship between the hypotheses and competition strategies and management performances in terms of the users`` satisfaction with the information that the accounting information system produces. 1. The accounting and information system will have positive influences on management strategies. 2. The differentiation management strategies will have positive influences on management performances. 3. The cost advantage management strategies will have positive influences on management performances. The data analysis to prove the hypothesis is trying to analyze the frequency in order to grasp the attributes of the already collected data. Next, the analysis is trying to do the trust verification by using Cronbach``s alpha number in order to examine the trust of the collected data. The analysis is trying to carry out the propriety verification by using the factor analysis in order to make sure if the contents of survey questions are correctly recognized by answerers, and if the surveyed contents are correctly measured. Based on the results of the trust and propriety analysis, this research will make use of Lisrel 8.0 program by the relationship analysis in order to verify the hypothesis fixed in the theoretical background. The investigation result of the study hypotheses show that accounting information systems have influences on management strategies. Especially, they have larger influences on the cost advantage policy. Business policies have significant influences on management performances, and the cost advantage policy seems to have significant influences on financial performances, and the differentiation strategy seems to have significant influences on non-financial performances. This research could arrive at the conclusion that accounting information systems have significant influences on management strategies, and management strategies have significant influences on management performances. Therefore, the effects and efficiency of accounting information systems have significant influences on management strategies (differentiation strategy, cost advantage policy), and management strategies have influences on management performances. The limits of this research are that the research didn``t consider other management strategies only by dividing and analyzing management strategies into cost advantage policy and differentiation strategy in carrying out this research, and that the variable measurement of management performances was based on the self-evaluation by not perfectly introducing the financial indexes of business performances. Therefore, the next research needs to analyze management strategies in detail, and needs to measure the management performances in the objective method, not in the self-evaluation method.

조직몰입과 보상이 서비스 몰입과 품질에 미치는 영향에 관한 연구

서병우 ( Byung Woo Seo ) 아시아.유럽미래학회 2009 유라시아연구 Vol.6 No.4

As the management for customer-satisfaction appears as an important task of company management, practical studies tied to customer-satisfaction are actively carried out. Researches on external service quality carried out on the border between customers and employees are greatly performed because of their deep relationship to the management for customer-satisfaction, and recently in order to secure the competitiveness of service companies, researches on internal service quality are under way. The purpose of this study is to grasp the effects that organizational commitment and compensation have on the internal service immersion and the internal service quality. The organization manager needs to make employees have affection and a sense of unity with the organization so that a service organization may accomplish the ultimate goal of increasing the service quality. The employees` immersion in the organization can not only maximize individual abilities but also decrease their intension to leave the job, so that a service organization may decrease the expenses to employee new workers and to train, which may greatly contribute to increasing the productivity of companies. This study shows that the compensation for employees has influences on their immersion in the organization and services, and that service immersion influences the service quality. When the proper compensation for employees is made, the organizational commitment is done and they can devote themselves to their services. The proper promotion and compensation system, and the task arrangement to increase ability need to be made suitably. The compensation seems to have influences on their emotional, normative, and sustainable immersion in the organization, which influences their service immersion and service quality. This research is carried out for 292 employees who are responsible for tax and accounting affairs in order to prove four assumptions, and the four assumptions looks have significant influences as a result of proving them by using AMOS analysis program. When employees in a service organization do their duties, the internal service quality, a service evaluation in the organization, is influenced by their emotional, sustainable, and normative immersion in the organization. As this can be the basis of service quality which can contribute to increasing the customer satisfaction and customer value, one of the most important tasks for service organizations these days, this means that service organizations need to concentrate on not only the external service quality for customers but also the internal service quality. In a word, the power and importance of service quality is partly proved. Therefore, the fact that the relative portion of normative immersion in the influence of each dimension on the organizational commitment is great, and the need to study differences of service type could be suggested additionally.

전자상거래에서의 조세제도에 관한 연구

이만수,서병우 淸州大學校 産業經營硏究所 2000 産業經營硏究 Vol.23 No.2