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한국유통경영학회> 유통경영학회지> 유통기업에 있어서 핵심 영업활동 관련 정보가 이익 지속성에 미치는 영향

KCI등재

유통기업에 있어서 핵심 영업활동 관련 정보가 이익 지속성에 미치는 영향

The Effects of Information Related to Core Operating Activities on Earnings Persistence in Distribution Companies

유성용 ( Sung-yong Ryu ) , 서정운 ( Jeong-woon Seo ) , 육윤복 ( Yun-bok Yook )
  • : 한국유통경영학회
  • : 유통경영학회지 24권4호
  • : 연속간행물
  • : 2021년 08월
  • : 165-184(20pages)
유통경영학회지

DOI


목차

1. 서론
2. 선행연구
3. 가설 및 연구모형
4. 실증분석 결과
5. 요약 및 결론
References

키워드 보기


초록 보기

Purpose: The purposes of this study is to analyze how the variables representing core operating activities affect earnings persistence. Specifically, we analyze the effects of R&D expenditures, advertising expenses, depreciation and amortization expenses, gross profit to sales ratio, net operating asset turnover, and cash flows from operating activities to net operating assets ratio on earnings persistence.
Research design, data, and methodology: Based on the previous studies, the hypothesis to be tested in this study is established, and items in which managers can use their discretion in relation to core operating activities are selected. The analysis period is from 2009 to 2018. A multiple regression model was used to test the hypothesis.
Results: First, R&D expenditure, advertising expenses and depreciation and amortization expenses are found to have negative effects on earnings persistence. Second, the relationship between the ratio of gross profit to sales and earnings persistence is found to be positive. Third, the relationship between the ratio of net operating assets to sales and earnings persistence is found to be negatively significant. Fourth, the relationship between cash flows from operating activities to net operating assets and earnings persistence is not statistically significant. In the analysis comparing the characteristics of each industry, the effect of R&D expenditure and depreciation expenses on the size of earnings persistence is not statistically significant in distribution companies, whereas it is found to be negatively significant in manufacturing companies and other companies.
Implications: As a result of the analysis, there is a difference in the quality of accounting information that indicates the performance calculated by managers on core operating activities, and the pay-offs of their decision-making can be enhanced when the users of accounting information reflect these differences.

UCI(KEPA)

I410-ECN-0102-2022-300-000766557

간행물정보

  • : 사회과학분야  > 경영학
  • : KCI등재
  • :
  • : 격월
  • : 2384-0137
  • : 2384-0145
  • : 학술지
  • : 연속간행물
  • : 1998-2022
  • : 963


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1영업사원의 판매 역량이 판매 행동과 단기적 판매 성과에 미치는 영향

저자 : 전우석 ( Woo-suk Jun ) , 이호택 ( Ho-taek Yi )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 15-29 (15 pages)

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Purpose: The purpose of this study was to investigate the effect of salespeople's individual sales capabilities on selling behaviors. And figure out short-term sales performance that affected by salespeople's selling behaviors in door-to-door personal selling channel. And we attempted to provide meaningful implications for companies that want to increase sales performance.
Research design, data, and methodology: The collected method was conducted by surveying door-to-door salespeople in South Korea and their sales performance during three months. And 214 data were collected. The hypotheses are tested using the structural equation modeling technique. Reliability test and confirmatory factor analysis were performed for research validity and reliability of the study.
Results: First, salespeople's individual sales capabilities have a positive effect on the selling behavior. Second, the salespeople's individual sales capabilities have a greater impact on customer-oriented selling behavior than sales-oriented selling behavior. Third, sales-oriented selling behavior only has significant positive effects on sales performance. Fourth, the salespeople's sales-oriented selling behavior has a greater impact than customer-oriented selling behavior. Fifth, the effect of salespeople's individual sales capabilities to performance was not adopted because it showed statistically insignificant results.
Implications: The study offers practical and theoretical insights into understanding how they affect the individual selling capabilities of salespeople, their selling behaviors and short-term sales performance. Based on the results, the impacts of individual sales capabilities may differ in other contexts. Firms should focus on salespeople's selection and concentration. Which are required depending on whether the salespeople's goal is to secure performance through long-term customer satisfaction and loyalty or to pursue performance improvement for short-term goals.

KCI등재

2기술 수용 모델(TAM)을 적용한 STM 이용 태도 연구: 지각된 사용 용이성과 유용성의 매개효과와 인지된 개인화의 조절 효과

저자 : 이창우 ( Changwoo Lee ) , 임승희 ( Seunghee Im ) , 장혜순 ( Hyesoon Chang )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 31-47 (17 pages)

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Purpose: The purpose of this study is to investigate the effect of STM's characteristics(system quality, information quality) and consumers' characteristics(innovativeness, subjective financial knowledge) on the usage attitude toward STM through perceived ease of use(PEOU) and perceived usefulness(PU). TAM was chosen as the key theoretical framework. In particular, this study paid attention to examine the mediating effect of PEOU, PU and the moderating effect of perceived personalization in the relationship.
Research design, data, and methodology: The study conducted an online survey. Data was collected from STM users who have used STM within the last 6 months in South Korea. A total of 197 responses were used for analysis. Regression analyses with bootstrapping were conducted to test hypotheses using PROCESS macro.
Results: The study found PEOU and PU to mediate the relationship between system quality, information quality, consumers' innovativeness and consumers' usage attitude toward STM. Also, consumer's subjective financial knowledge mediated the relationship between PU and usage attitude toward STM. In addition, perceived personalization had a moderating effect for the relationship between PEOU and usage attitude toward STM, as higher levels of perceived personalization strengthened the relationship.
Implications: First, this study presented a theoretical basis to explain the consumer use behavior of STM. Second, the research area related to TBSS was expanded to the financial service area, and it was empirically presented that consumer characteristics related to the service context affect usage behavior. Third, psychological mechanisms and limiting conditions that can explain consumers' attitudes to using STM were identified. Finally, this study expanded the scope of application of TAM to STM.

KCI등재

3인플루언서의 특성이 콘텐츠 태도, 구매의도에 미치는 영향: 중국 MZ세대의 감정적 몰입 및 심리적 애착의 매개효과를 중심으로

저자 : Ming Fang , 김준성 ( Joon-sung Kim )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 49-66 (18 pages)

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Purpose: This objective of this study is to examine the effects of influencer characteristics on content attitude and purchase intention targeting the MZ generation in China. In addition, this study investigates the mediating effect of emotional immersion and psychological attachment on the relationship between influencer characteristics, content attitude, and purchase intention. This study aims to suggest a direction for promoting Chinese social media and influencer marketing.
Research design, data, and methodology: In order to achieve the purpose of the study, an online survey was conducted on the Chinese MZ generation, and 288 valid samples were finally analyzed, Descriptive statistics frequency analysis, factor analysis, and reliability analysis were performed using the SPSS 26.0 statistical package program, and regression analysis and mediating effect analysis were performed to verify the hypothesis.
Results: First of all, the professionalism, attractiveness and reliability of influencers have a significant impact on content attitudes and purchase intentions; Second, influencer's professionalism, attractiveness, and reliability all have a significant effect on emotional commitment and psychological attachment. Third, both emotional commitment and psychological attachment have a significant effect on content attitude, purchase intention. Fourth, the mediating effects of emotional immersion and psychological attachment between influencer characteristics, content attitudes, and purchase intentions were verified.
Implications: If Influencers strengthen their professionalism, attractive, reliability and making MZ generation emotional immersion, psychological attachment on them, they can effectively promote the content attitude and purchase intention of subscribers.

KCI등재

4중소기업 ESG 경영 도입 의도에 영향을 미치는 요인

저자 : 이윤효 ( Yun-hyo Lee ) , 이상직 ( Sang-jik Lee )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 67-84 (18 pages)

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Purpose: This study was conducted to empirically analyze the factors affecting ESG(Environmental, Social, and Governance) adoption intentions of SMEs(Small and Medium-sized Enterprises), which has become a hot topic recently. To this end, the usefulness and adoption easiness of ESG were primarily derived as the influencing factor. In addition, the CEO(Chief Executive Officer) 's will was derived because the CEO's role in decision-making was absolutely essential due to the characteristics of SMEs. Subsequently, as the ESG management environmental factors, the customer's request or support for ESG management, government support, and reflection in credit evaluation were judged to be very important factors, and these were adopted as variables.
Research design, data, and methodology: To empirically analyze this, a survey was conducted, and 276 valid samples were selected for analysis. For statistical analysis, a hierarchical regression analysis method using SPSS 24.0 was used.
Results: As a result of the empirical analysis of this study, the usefulness of ESG, adoption easiness of ESG, the CEO's will, the customer's request or support for ESG management, the government support, and the reflection of credit evaluation all had a significant positive (+) effect on ESG adoption intentions of SMEs. In particular, the CEO's will was found to be the most influential variable.
Implications: The results of this study had academic implications in that they derived influence variables and empirically tested them in research related to the adoption of ESG in SMEs. It was a practical implication that, above all else, the CEO's will and win-win relationship with large corporations in the same ecosystem are important for successful ESG adoption in SMEs.

KCI등재

5모바일 뱅킹 서비스 품질이 태도 및 고객가치 공동창조 의도에 미치는 영향

저자 : 박형준 ( Hyung-joon Park ) , 동학림 ( Hak-lim Dong )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 85-102 (18 pages)

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Purpose: This study was conducted to empirically analyze the relationship between mobile banking service quality and customer value co-creation intention with mediation of customer attitude on mobile banking. The service quality is constructed by perceived usefulness, perceived ease of use, perceived enjoyment and perceived security & privayc. Customer vaule co-creation intention is measured by seven dimensions.
Research design, data, and methodology: A survey was conducted targeting mobile banking users in Korea and 250 valid samples were selected for analysis. AMOS 24.0 was used for statistical analysis of structural equation model.
Results: As a result of empirical analysis of this study, usefulness, enjoyment, and security & privacy resulted into significantly positive effect on attitude toward using mobile banking but ease of use failed to show positive effect on attitude. Attitude had a significantly positive effect on customer value co-creation intention and positively mediate the relationship between usefulness, enjoyment, security & privacy and customer value co-creation intention.
Implications: This paper is a pioneer study to empirically investigate whether mobile banking service quality boosts customer value co-creation intention for Korean mobile banking customers. Therefore, this study will add to service research and bank marketing literature to develop further knowledge about value co-creation and service quality.

KCI등재

6메타버스 상호작용성이 경험가치와 지속이용의도에 미치는 영향

저자 : 이제원 ( Je-won Lee )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 103-115 (13 pages)

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Purpose: Contrary to the growth of Metaverse expanding through the generation MZ, research on the continuous use intention of consumer behavior is limited. This study aims to reveal the relation between the impact and the continuous use intention the interactivities among humans in the Metaverse has in terms of a consumer experiential value(economic, service, and educational). Through this study, we analyze consumer behavior within Metaverse and expand the theory.
Research design, data, and methodology: This study had conducted an exploratory factor analysis and confirmatory factor analysis to analyze the reliability and validity of the measurement items through SPSS21.0 and AMOS20.0. For verifying the research hypothesis, the goodness of fit test and hypothesis of the research model were verified using AMOS20.0 and presented the results.
Results: The result showed that the interaction within the Metaverse has a positive(+) impact in terms of an experience value and also offered the extent of its influence through economic value and educational value. The experience value with the highest positive(+) impact on the continuous use intention of Metaverse was identified as an economic value. At the same time, the service value also significantly affected it. However, the educational value does not influence the intention to continuous using the Metaverse, reconfirming previous research findings that there is a limit to expect on the educational value in the Metaverse. Finally, the study also revealed that the interactivity within the metaverse affects the continuous use intention.
Implications: As a result, confirmed the influence and relationship between the interactivity and experience value of consumers who are participating in the newly introduced environment, or the Metaverse, and suggested ways to enhance the economic value and service value in order to amplify the continuous use intention the Metaverse.

KCI등재

7사회적 기업가 정신이 조직성과에 미치는 영향

저자 : 이상은 ( Sangeun Lee ) , 현병환 ( Byunghwan Hyun )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 117-129 (13 pages)

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Purpose: This paper empirically analyzes the effect of social entrepreneurship on organizational performance by mediating government support. In most previous studies, it is reported that social value orientation has a positive effect on the performance of social enterprises.
Research design, data, and methodology: In order to verify the mediating effect of government support on the relationship between social entrepreneurship and organizational performance, a survey was conducted on social enterprise workers (managers, managers, and practitioners) across the country. The survey was conducted for about two weeks from January 3 to January 17, 2022. A survey was conducted through the Naver online survey link, and a total of 200 people participated in the survey. Among them, there was no insincere response, and data analysis was conducted based on the data of 200 people. The data collected in this study were analyzed by the following procedure using SPSS 25.
Results: As a result, as shown in < Table 3 >, all scores and extracorporeal values of all sub-factors were -.672 to -.100. The kurtosis values were -.556∼1.013, and the extraversion of all variables was within the absolute value │2│, and the kurtosis was within the absolute value │7│. Through this, it can be understood that all variables met the criteria for forming a normal distribution suggested by Curran, West, and Finch (1996). This study analyzed the correlation between variables by calculating Pearson's correlation coefficient to understand the correlation between the independent variable social entrepreneurship, the mediating variable government support, and the dependent variable organizational performance.
Implications: As a result of correlation analysis between variables, the correlations among all variables were found to be statistically significant.

KCI등재

8베트남 자동차산업의 활성화 전략에 관한 연구: SWOT/AHP 분석기법을 중심으로

저자 : Thanh Liem Nguyen , 현인규 ( In Gyou Hyun )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 131-149 (19 pages)

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Purpose: This study aims to determine the current state of the Vietnamese automobile industry. In particular, it aims to provide valuable information to assist the Vietnamese government in developing its strategy for activating the automobile industry, as well as companies in developing their entry strategy.
Research design, data, and methodology: This study uses the combined SWOT/AHP model. The Analytic Hierarchy Process (AHP) is used to quantitatively analyze the SWOT matrix. In order to gather data, documents and reports from the Vietnamese government and international agencies were used to construct a questionnaire.
Results: The summary of the research results are as follows. Among the factors contributing to Vietnam's automobile industry revitalization strategy, “a stable macro environment” played a significant role. In addition, among the strong factors, the factors of “adequate manpower at low cost” and “a favorable position to join ASEAN and Asian automobile supply chains,” were found to be very important. Also, among the external environmental opportunity factors, the “deep participation of ATIGA in ASEAN and Asia's automobile supply chain” and the “potential automobile consumption market” were considered. As a result, the Vietnamese government may consider the above factors when ma king an activation strategy for the Vietnamese automobile industry in the future.
Implications: The following strategic implications are derived from this study. The SO strategy must be revitalized by creating conditions for imported cars to enter the Vietnamese market, while the ST strategy must be strengthened by protecting domestic autos. Technology transfer, collaboration with foreign companies, and localization should all be included in the WO strategy. Lastly, the WT strategy requires Vietnamese related agencies to develop binding regulations on imported cars and to quickly improve the rate of localization.

KCI등재

9전속대리점 제도의 경제적 효과와 정부의 유통정책 제언 연구

저자 : 조재운 ( Jaewun Cho ) , 이종우 ( Jongwoo Lee )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 4호 발행 연도 : 2022 페이지 : pp. 151-165 (15 pages)

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Purpose: The purpose of this study is to overview the existing studies on the effects of exclusive agencies on the industrial structure, economic effect, producer profit, retail price, social surplus, which have been studied in the marketing field, legal economy, and industrial organization theory. Considering the implications of the results on the distribution structure of Korea, it is intended to present a normative distribution structure for distribution of specialty products in Korea. In addition, we will propose hypotheses for future empirical studies and suggest public policy measures for the government's exclusive agency system.
Research design, data, and methodology: By analyzing and comparing previous research papers on Exclusive Dealing & Non-Exclusive Dealing, the economic effects were summarized and government policies were proposed.
Results: There are four research results on ED. ED has a profound effect on the industrial structure. The consensus view of most studies is that manufacturers will benefit from ED. ED raises the retail price. ED is judged to lower social surplus and consumer surplus. Although developed countries have reflected the impact of ED on their perceptions and policies, Korea still lacks research and policy.
Implications: Based on the economic effect of ED, there are four implications. First, the supply of retail space is required to reduce the anti-competitive effect of ED. Second, as the time, cost, and inconvenience required to travel to retailers increase, competition decreases and consumer surplus decreases. Third, ED reduces consumer surplus by limiting consumers' convenience in choosing a brand. Due to the absence of public policy regarding D, the anti-competitive effect of ED can be realized, leading to an increase in retail prices, and a decrease in consumer surplus and social surplus. Based on the implications, Korea needs institutional support for complex shopping malls and policies to promote e-commerce.

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1프랜차이즈 기업의 CSR활동이 가맹점의 관계지속성에 미치는 영향: 경제적 결속과 정서적 결속의 매개효과를 중심으로

저자 : 이지윤 ( Lee Ji Yun ) , 김재영 ( Kim Jae Young ) , 안대천 ( An Daechun )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 5-21 (17 pages)

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Purpose: Extending from the line of extant research on CSR effectiveness, this study intends to examine the mediating role of franchisees' commitment on the relationship between franchise company's CSR initiatives and franchisees' relationship orientation. In doing so, CSR initiatives are broken down into two sub-dimensions: economic and philanthropic responsibilities, and commitment is subdivided into calculative and affective commitment.
Research design, data, and methodology: Measurement items were measured using a Likert-type 5-point scale based on previous studies. An online survey was conducted on franchisees currently operating a business and 150 samples were used for the final analysis. Reliability test and confirmatory factor analysis were performed for research validity and reliability.
Results: The perceptions of economic and philanthropic responsibilities of franchisers had all significant effects on relationship orientation of franchisees. Additionally, it was found that calculative commitment mediates the relationship between economic responsibility and relationship orientation while affective commitment plays the same mediating role in the relationship between philanthropic responsibility and relationship orientation.
Implications: The long-term relationship between a franchise company and franchisees can be indirectly enhanced by the perceptions of economic and philanthropic responsibilities and mediated by franchisees' calculative and affective commitment. Theoretically, this study finds new evidence for unveiling the complex nature of CSR effectiveness, especially in the context of B2B marketing and relationship management of franchise business. Practically, this study implies that given the influential role of commitment in the relationship management with franchisees, CSR managers may wish to implement an aggressive marketing communication campaign to let audience clearly understand the nature of their CSR initiatives, especially its commitment to economic or philanthropic responsibilities.

KCI등재

2인적 유통에서 혁신적 디자인에 대한 인식 효과: 이층 열차를 중심으로

저자 : 김광민 ( Kwangmin Kim ) , 김경진 ( Kyungjin Kim )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 23-37 (15 pages)

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Purpose: This study would like to explore the psychological six factors of consumers for double-decker trains and the five factors of traditional innovation characteristics. Specifically, it will verify that these psychological and innovation characteristic factors exhibit interactive effects on passengers' attitudes to double-decker trains.
Research design, data, and methodology: A total of 60 people with 28 men and 32 women were asked to respond, with an average age of 36.13 years, a minimum of 21 years and a maximum of 45. This study was not conducted as an experimental design, but was conducted in a survey format, so the conditions were not divided. Thus, the median split method distinguished the conditions of psychological and innovation characteristics variables. To verify the research hypotheses, ANOVA and regression analysis were performed.
Results: The degree of passengers' innovativeness has been shown to interact with the perception of the relative advantage of double-decker trains on their attitude. The less innovative passengers responded sensitively to the relative advantage of double-decker trains. On the other hand, innovative passengers generally preferred double-decker trains regardless of their relative advantage. This pattern of interaction effects was repeated among other factors.
Implications: For the success of double-decker trains, it is necessary to specifically promote that there are more advantages than single-decker trains, allow them to be observed naturally through TV dramas' PPL, and give them a chance to board as a trial. In addition, appropriateness and complexity were derived for factors that did not affect the design of double-decker trains. This reflects that passengers already understand the basic needs of double-decker trains and that the use of double-decker trains is not very complicated and is already anticipated. It seems wise to target railway frequent users and male passengers at the beginning of the introduction.

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3중소기업협동조합 구성원의 네트워크 협력, 교육훈련이 사내기업가정신 간의 관계에서 만족도에 미치는 영향

저자 : 박승찬 ( Seung Chan Park ) , 김영수 ( Young Soo Kim ) , 김진성 ( Jin Sung Kim )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 39-59 (21 pages)

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Purpose: The purpose of this study was to examine the relationships among network cooperation, educational training, corporate entrepreneurship, and satisfactions of SME cooperative members.
Research design, data, and methodology: This study was conducted according to the procedure of preliminary and main survey, descriptive statistics, reliability and validity test, and verification of the research model using SEM. A survey was conducted on 219 SME cooperatives members working in South Korea. The study verified the hypotheses related to the effect of network cooperation and educational training on satisfactions in the relationship between corporate entrepreneurship by using SEM. First, an exploratory factor analysis was performed to confirm the reliability and validity. Second, a confirmatory factor analysis was conducted based on the result of reliability and exploratory factor analysis. Third, we compared the average variance extracted(AVE) and correlation values to confirm the discriminant validity of the latent variables. Fourth, the hypotheses were confirmed using the path analysis.
Results: First, the relationship between network cooperation and corporate entrepreneurship was found to be positive. Second, the relationship between educational training and corporate entrepreneurship was also found to be significant. Third, there was a significant and positive relationship between corporate entrepreneurship and satisfactions.
Implications: The implications of this study are as follows. First, we verified that network cooperation and educational training are important variables that can improve satisfaction and performance in SME cooperatives. Second, it showed that SME cooperative require a process of sharing trust and knowledge and cooperation through educational training. In addition, it suggests that corporate entrepreneurship, which has an important mediating effect, can be promoted through educational training.

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4병원의 서비스품질 및 서비스가치가 고객만족도에 미치는 영향: 한·중 종합병원의 비교분석을 중심으로

저자 : Shi Chen , Zihan Zhou , 정진섭 ( Jin Sup Jung )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 61-87 (27 pages)

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Purpose: The goal of this study seeks to consider the impact of the hospital's service quality and perceived service value on customer satisfaction. To this end, the two regions were compared and analyzed by customers visiting general hospitals in Osong (Korea) and Wuhan (China).
Research design, data, and methodology: The independent variables (or service qualities) are set as assurance, responsiveness, empathy, tangibles, reliability, and accessibility, the dependent variable is customer satisfaction, and the mediating variable is (perceived) service value. Finally, convenience of facilities was set as a moderating variable. In this study, questionnaire design were constructed based on the model, and then empirical analyses were performed. Data were collected through questionnaires for customers who visited general hospitals in Osong, Korea and Wuhan, China. Multiple regression analyses were used for comparative analyses of the two regions.
Results: Regarding the effect of 'service qualities' on 'service value', in Korea, 'responsiveness' and 'tangibles' did not show significant, while, in China, 'assurance' and 'tangibles' did not. Regarding the effect of independent variables on dependent variable, Korea did not show statistical significance in 'responsiveness', 'empathy' and 'tangibles', while China did not show in 'responsiveness'. On the other hand, the mediating effect of 'service value' between the service quality and customer satisfaction was confirmed in both Korea and China, while the moderating effect of 'convenience of facilities' was not statistically significant in both Korea and China.
Implications: Based on the empirical results, service quality and service value have a significant impact on customer satisfaction, so differentiation strategies by region for each characteristics of service quality will be needed. In addition, because the mediating effect of 'service value' is important, special attention should be paid to the perceived 'service value.' Finally this study suggested relevant practical and policy implications.

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5DEA 모형 및 비율분석을 활용한 육계계열화사업 효율성 분석

저자 : 김종백 ( Jong Baek Kim )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 89-99 (11 pages)

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Purpose: This study aims to find ways to improve efficiency of integrated broiler businesses using ratio analysis of their business and financial status through analyzing the business efficiency of the broiler integration project that faces the paradigm shift including national income improvement, change in the quality of life and consumer needs, and recognizing the problems in inefficient integrated broiler businesses.
Research design, data, and methodology: The ways to recognize and improve the problems are sought through analysis of the efficiency factors of integrated entities using the DEA model of the broiler integration project and ratio analysis. For ratio analysis, an analysis related to input and output variables of DEA is selected, and the debt ratio of safety, current ratio of liquidity, the operating profit to sales ratio of profitability, asset growth rate of growth potential and total asset turnover of efficiency analyzed, eventually compared with the DEA efficiency. 23 companies with a high degree of integration in the status of slaughterhouses and oil collection facilities were selected, and analyzed using the audit reports on officially disclosed 2019 financial statements.
Results: DEA analysis shows 4 companies were efficient, and returns to scale were shown to be 5 companies with IRS, 14 companies with DRS, and 4 companies with CRS. Ratio analysis indicates the stability, liquidity, profitability and efficiency ratios were low in the integrated broiler businesses, and their growth potential ratio was higher than the manufacturing average
. Implications: This study measured the efficiency through the DEA model for domestic integrated broiler businesses, and thus analyzed efficient and inefficient entities using calculated efficiencies. Improvement in excessive input and insufficient output in inefficient entities, and leveling of efficiency will lead to the growth of the integrated broiler industry sector. Furthermore, increasing the sales of inefficient entities will stabilize their low operating profit margins.

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6인지 다양성이 직무만족도에 미치는 부정적 영향: 친사회적 동기의 상쇄 조절효과

저자 : 이환우 ( Hwanwoo Lee )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 101-112 (12 pages)

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Purpose: Using job satisfaction and cognitive diversity theories, the purpose of this study was to test the effect of cognitive diversity on job satisfaction. Moreover, the author theorized and tested how prosocial motivation of employees can serve as boundary conditions that affect the relationship between cognitive diversity and job satisfaction.
Research design, data, and methodology: Using a total of 95 MBA students from a large national university in South Korea, this study conducted a hierarchical linear modeling with related variables to examine the relationships among cognitive diversity, job satisfaction, and prosocial motivation.
Results: The authors demonstrated that perceived level of cognitive diversity has an negative relation on job satisfaction. Despite the generally negative linkage between cognitive diversity and job satisfaction, the most crucial suggestion of the finding was that employee's prosocial motivation also had an important role in responding to the relationship. For instance, employees with higher (rather than lower) prosocial motivation were more likely to have higher level of job satisfaction
Implications: This study contributes to the research areas of cognitive diversity and job satisfaction. The research confirmed that cognitive diversity can be negative on job satisfaction. Furthermore, prosocial motivation had an offsetting moderation effect on the relationship between cognitive diversity and job satisfaction.

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7e-구전 신뢰성, e-편리성이 B2B 관계몰입, 관계가치에 미치는 영향: B2B 브랜드 이미지 조절효과

저자 : 한상설 ( Sang-seol Han )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 113-124 (12 pages)

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Purpose: Recently, importance of online activities and online service support systems has been growing in the B2B market. Although personal competence is still important in the B2B market, there is a growing tendency to recognize that e-WOM information management, online support systems, and activities that increase online convenience for customers are important factors in B2B relationship and transaction values. This study is to see the structural impact of e-WOM information trust and e-convenience affecting B2B relational commitment and to see the adjustment effect according to supplier's brand image type (B2B product-based brand image & B2B service-based brand image).
Research design, data, and methodology: In order to achieve the research objective, the survey was conducted for purchasers in the B2B market. The survey was conducted on companies in the Seoul City and six major metropolitan, and the survey methods were conducted in parallel with online surveys, e-mails, and face to face interviews. 186 of the collection data were used for hypothesis verification. Structural equations (AMOS) and regression analysis were used for hypothesis verification.
Results: The results of this study indicate that the e-WOM information trust and e-convenience factors are important influencing factors in enhancing the B2B relationship commitment. In addition, we categorize B2B brand image types and present that these B2B brand image types (product-based brand image & service-based brand image) have a regulatory effect on the impact relationships on B2B relational commitment.
Implications: Specially, This study presented that the e-WOM information trust has more greater impact on the B2B relational commitment when the product-based brand image is high. In addition, If the service-based brand image is high, it can be seen that e-convenience has more greater effect on the B2B relational commitment.

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8SNS 브랜드 상황에서 브랜드 경험이 라포, 재이용의도, 구전의도에 미치는 영향

저자 : 고정애 ( Jong-ae Ko ) , 김정희 ( Jeong-hee Kim )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 125-142 (18 pages)

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Purpose: Under the premise that 'consumers make decisions by combining cognitive, sensory, emotional, behavioral, and relational characteristics', the purpose of this study is to reveal the mechanisms that can form an intimate and harmonious human bond in the SNS brand context. In addition, this study tried to investigate whether this mechanism can improve marketing performance in SNS context where interpersonal interaction is limited. To this end, the influence of brand experience on rapport, reuse intention, and word of mouth intention in SNS context was investigated, focusing on the rapport theory, which is considered to be a mechanism for forming bonds in human interaction studies.
Research design, data, and methodology: In order to achieve the research purpose, a hypothesis and a research model were developed by reviewing previous studies. The survey was conducted using questionnaires by selecting 332 respondents using South Korea's Big 3 SNSs (Naver Band, Instagram, Kakao Story) in Seoul, Gyeonggi, and Jeju by a convenient sampling method. The collected data were analyzed using AMOS, a structural equation model analysis technique.
Results: The empirical results are summarized as follows. First, SNS brand experiences showed multidimensional characteristics divided into sense, emotion, cognition, relationship, and behavior. Second, consumers' cognitive and relational SNS brand experiences had a positive (+) effect on consumers' perceived pleasant interactions, and consumers' cognitive, relational, and behavioral SNS brand experiences had a positive (+) effect on consumers' perceived personal connection. Third, the perceived personal bond of consumers had a positive (+) effect on SNS reuse intention. Fourth, consumers' personal connection and SNS reuse intention had a positive (+) effect on word of mouth intention.
Conclusions: This suggests that rapport, which is regarded as a bond formation mechanism in human interaction studies, can be formed even in non-face-to-face SNS brand context. This suggests that marketing managers should focus on cognitive, relational, and behavioral experiences in order to form consumer rapport and improve marketing performance in SNS brand context.

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9소셜 기반의 비즈니스 서비스의 품질요인이 소셜 비즈니스 성과 및 지속참여의도에 미치는 영향

저자 : 이상원 ( Sangwon Lee ) , 이명진 ( Myungjin Lee )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 143-164 (22 pages)

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Purpose: In the rapidly growth of social business centered on social software and platform, the purpose of this study is to examine the relationship between the quality factors of social business service and the expected performance of social business service, and how those qualities are related to the continued participation intention. It's necessary to expand and invest social business for gaining competitive advantage in corporate organization.
Research design, data, and methodology: In this study, the quality factors of social business service were extracted concerning that the characteristics of social business service. And the performance of social business were summarized from the viewpoint of practical and expected performance, also continued participation intention. To reveal the structural relationship between main variables, a survey was conducted on 317 users. An EFA, CFA, and reliability analysis were performed to confirm reliability and validity. And structural equation was conducted to verify hypothesis.
Results: Main results are presented as follows. First, connectedness, interactivity, and relationship have been shown to have a positive effect on collaboration culture. Second, connectedness, interactivity, relationship, and compensation were shown to have a positive effect on co-decision and co-creation. Third, all factors of the performance of Social Business were found to have a positive impact on continued participation intention. Fourth, collaboration culture, co-decision and co-creation were found to have an indirect effect between the qualities of social business service.
Conclusion: This study presented the relationship between the qualities factor and the performance, performance factors and continued participation intention as well. And it could have many implications for corporate organization trying to establishing and expanding their social business as one of strategics. And also, considering its expected performance, it will be able to present quality factors that need to focus on establishing services.

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10유통기업에 있어서 핵심 영업활동 관련 정보가 이익 지속성에 미치는 영향

저자 : 유성용 ( Sung-yong Ryu ) , 서정운 ( Jeong-woon Seo ) , 육윤복 ( Yun-bok Yook )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 24권 4호 발행 연도 : 2021 페이지 : pp. 165-184 (20 pages)

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Purpose: The purposes of this study is to analyze how the variables representing core operating activities affect earnings persistence. Specifically, we analyze the effects of R&D expenditures, advertising expenses, depreciation and amortization expenses, gross profit to sales ratio, net operating asset turnover, and cash flows from operating activities to net operating assets ratio on earnings persistence.
Research design, data, and methodology: Based on the previous studies, the hypothesis to be tested in this study is established, and items in which managers can use their discretion in relation to core operating activities are selected. The analysis period is from 2009 to 2018. A multiple regression model was used to test the hypothesis.
Results: First, R&D expenditure, advertising expenses and depreciation and amortization expenses are found to have negative effects on earnings persistence. Second, the relationship between the ratio of gross profit to sales and earnings persistence is found to be positive. Third, the relationship between the ratio of net operating assets to sales and earnings persistence is found to be negatively significant. Fourth, the relationship between cash flows from operating activities to net operating assets and earnings persistence is not statistically significant. In the analysis comparing the characteristics of each industry, the effect of R&D expenditure and depreciation expenses on the size of earnings persistence is not statistically significant in distribution companies, whereas it is found to be negatively significant in manufacturing companies and other companies.
Implications: As a result of the analysis, there is a difference in the quality of accounting information that indicates the performance calculated by managers on core operating activities, and the pay-offs of their decision-making can be enhanced when the users of accounting information reflect these differences.

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