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정보기술원가회계 정보의 특성과 조직 상황이 정보기술원가회계 유효성에 미치는 영향
김경규(K . Kyu Kim),정다미(Tam Mi Jung) 한국경영학회 1995 經營學硏究 Vol.24 No.3
Prior empirical literature on chargeback systems suffers from common shortcomings such as the simple linear structure of the theory, a lack of consideration on organizational contexts surrounding the charegback system, and the selection of dependent variables. In mitigating these weaknesses, this study attempts to refine a theory on chargeback systems by reexamining the interactive relationships among the variables relevant to chargeback systems and to test the revised theory empirically. Also, it incorporates perceived chargeback system effectiveness as the dependent variable, which directly reflects the performance of a chargeback system. Analysis of data from 55 Korean firms indicates that management control structure interacts with IT maturity to influence perceived chargeback effectiveness. Consistency, as an indicator of the quality of chargeback information, also interacts with management control to influence perceived chargeback effectiveness. The results suggest that an appropriate design of a chargeback system consider the firm`s IT maturity. Implications of these findings for future research and practicing managers are discussed.
Intensity Modulated Radiotherapy 및 Cyberknife 치료 증례 동시 항암 화학-방사선 요법 후 근치적 간절제술을 시행한 제4기 간세포암종
김도영 ( D. Y. Kim ),한광협 ( K. H. Han ),성진실 ( J. S. Sung ),안상훈 ( S. H. Ahn ),김경식 ( K. S. Kim ),문창모 ( C. M. Moon ),김경규 ( K. K. Kim ),박영년 ( Y. N. Park ),전재윤 ( C. Y. Chon ),문영명 ( Y. M. Moon ) 대한간암학회 2005 대한간암학회지 Vol.5 No.-