Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.153
S. Hwang, Changgook Shin
Recently, ESG, which affects corporate capital raising, has become important. The board of directors will encourage ESG management to increase corporate value from a long-term perspective. One way for boards to direct executive decision-making is to consider adjusting executive compensation. If executives have incentive compensation to induce ESG management, it will be possible to match the ESG performance of the company with the performance of the executive(Bebchuk et al., 2002；Marens, 2002；Zalewski, 2003). Therefore, the purpose of this study is to study the relationship between executive compensation and ESG performance using the ESG evaluation score of the KCGS. Specifically, we will analyze the impact of executive compensation on ESG performance, and verify through empirical analysis how the executive compensation composition affects ESG performance. The analysis results are as follows. First, it was verified that the higher the executive compensation, the higher the ESG performance of the company. Second, it was verified that the higher the stock compensation ratio of the manager, the higher the ESG performance of the company. These analysis results can be judged that executive compensation is made in connection with ESG performance. In addition, as a method of incentive compensation to enhance ESG performance, it can be judged that the stock compensation ratio among executive compensation components is increased. The contribution of this study is that by identifying the relationship between ESG performance and the compensation of the manager, which is not the main goal of corporate management, the motivation of the manager to perform ESG management is identified, and the incentive to induce ESG management for corporate sustainability management That is, the reward system was identified.
最近，影响企业融资的ESG变得越来越重要。董事会将鼓励ESG管理层从长远角度提升企业价值。董事会指导高管决策的一种方式是考虑调整高管薪酬。如果高管有激励性薪酬来诱导ESG管理，就有可能使公司的ESG绩效与高管的绩效相匹配(Bebchuk et al.， 2002;Marens, 2002;Zalewski, 2003)。因此，本研究的目的是利用KCGS的ESG评价分数来研究高管薪酬与ESG绩效之间的关系。具体而言，我们将分析高管薪酬对ESG绩效的影响，并通过实证分析验证高管薪酬构成对ESG绩效的影响。分析结果如下:首先，验证了高管薪酬越高，公司ESG绩效越高。第二，验证了经理人的股票薪酬比例越高，公司的ESG绩效越高。从这些分析结果可以判断，高管薪酬与ESG绩效是有关联的。此外，作为激励薪酬提升ESG绩效的一种方法，可以判断，增加了高管薪酬构成中的股票薪酬比例。本研究的贡献在于，通过识别ESG绩效与并非企业管理主要目标的管理者薪酬之间的关系，确定了管理者执行ESG管理的动机，并确定了诱导ESG管理对企业可持续管理的激励，即奖励制度。
{"title":"Effects of Managers Compensation Structure on ESG Performance","authors":"S. Hwang, Changgook Shin","doi":"10.32956/kaoca.2022.20.3.153","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.153","url":null,"abstract":"Recently, ESG, which affects corporate capital raising, has become important. The board of directors will encourage ESG management to increase corporate value from a long-term perspective. One way for boards to direct executive decision-making is to consider adjusting executive compensation. If executives have incentive compensation to induce ESG management, it will be possible to match the ESG performance of the company with the performance of the executive(Bebchuk et al., 2002；Marens, 2002；Zalewski, 2003). Therefore, the purpose of this study is to study the relationship between executive compensation and ESG performance using the ESG evaluation score of the KCGS. Specifically, we will analyze the impact of executive compensation on ESG performance, and verify through empirical analysis how the executive compensation composition affects ESG performance. \u0000The analysis results are as follows. First, it was verified that the higher the executive compensation, the higher the ESG performance of the company. Second, it was verified that the higher the stock compensation ratio of the manager, the higher the ESG performance of the company. These analysis results can be judged that executive compensation is made in connection with ESG performance. In addition, as a method of incentive compensation to enhance ESG performance, it can be judged that the stock compensation ratio among executive compensation components is increased. \u0000The contribution of this study is that by identifying the relationship between ESG performance and the compensation of the manager, which is not the main goal of corporate management, the motivation of the manager to perform ESG management is identified, and the incentive to induce ESG management for corporate sustainability management That is, the reward system was identified.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114500476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.199
Young-hwa Kim
The purpose of this study is to analyze the relationship between corporate social responsibility activities and financial performance of medical corporations using financial statement data. There are various research results analyzing the effect of social responsibility activities of for-profit corporations on financial performance. Many of the preceding studies claim that there is a positive (＋) relationship between corporate social responsibility activities and financial performance. However, results that are in a negative (-) relationship or are not related have also been reported. so the debate on whether there is a causal relationship between the two variables keeps going on.. On the other hand, there are few prior studies on the relationship between social responsibility and financial performance of non-profit corporations. For analysis, financial statements data from 2016 to 2020 of domestic general hospitals were used. Social responsibility activities substituted by social work expenses and financial performance substituted by total asset return have a significant negative (-) relationship, which can be interpreted as having a negative impact on financial performance as social responsibility activities are increased. The results of this study are meaningful in that they for the first time analyzed the impact of social responsibility activities on financial performance using accounting data at a condition when research on social responsibility activities of medical institutions is limited.
{"title":"The Effect of Corporate Social Responsibility Activities on Financial Performance in Medical Institution","authors":"Young-hwa Kim","doi":"10.32956/kaoca.2022.20.3.199","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.199","url":null,"abstract":"The purpose of this study is to analyze the relationship between corporate social responsibility activities and financial performance of medical corporations using financial statement data. There are various research results analyzing the effect of social responsibility activities of for-profit corporations on financial performance. Many of the preceding studies claim that there is a positive (＋) relationship between corporate social responsibility activities and financial performance. However, results that are in a negative (-) relationship or are not related have also been reported. so the debate on whether there is a causal relationship between the two variables keeps going on.. On the other hand, there are few prior studies on the relationship between social responsibility and financial performance of non-profit corporations. For analysis, financial statements data from 2016 to 2020 of domestic general hospitals were used. Social responsibility activities substituted by social work expenses and financial performance substituted by total asset return have a significant negative (-) relationship, which can be interpreted as having a negative impact on financial performance as social responsibility activities are increased. The results of this study are meaningful in that they for the first time analyzed the impact of social responsibility activities on financial performance using accounting data at a condition when research on social responsibility activities of medical institutions is limited.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128717112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.1
Jeong-eun Lee
Management Accounting Practices(MAP) assesses the methods adopted and the use of corporate accounting information while the CEO makes a decision. To have a competitive strategy, a solid organizational structure and high-tech manufacturing technology are required for a management accounting system. As the system is designed to support and control the management’s decision-making, it affects the MAP by providing useful accounting information. This study attempted to investigate the influence of external (environmental uncertainty, market competition) and internal (business strategy, organizational structure, high-tech manufacturing technology) business environment factors on MAP, and analysis of the results found the following： First, ‘environmental uncertainty’ and ‘market competition’ did not statistically affect MAP. Second, ‘business strategy’, ‘organizational structure’, and ‘high-tech manufacturing technology’ affected MAP with statistical significance.
{"title":"The Influence of Corporate Business Environments on Management Accounting Practices","authors":"Jeong-eun Lee","doi":"10.32956/kaoca.2022.20.3.1","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.1","url":null,"abstract":"Management Accounting Practices(MAP) assesses the methods adopted and the use of corporate accounting information while the CEO makes a decision. To have a competitive strategy, a solid organizational structure and high-tech manufacturing technology are required for a management accounting system. As the system is designed to support and control the management’s decision-making, it affects the MAP by providing useful accounting information. \u0000This study attempted to investigate the influence of external (environmental uncertainty, market competition) and internal (business strategy, organizational structure, high-tech manufacturing technology) business environment factors on MAP, and analysis of the results found the following： First, ‘environmental uncertainty’ and ‘market competition’ did not statistically affect MAP. \u0000Second, ‘business strategy’, ‘organizational structure’, and ‘high-tech manufacturing technology’ affected MAP with statistical significance.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133511920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.177
Jeong-Yeop Kim, Jae-eul Jung
ABJ focus on the current period sales-change direction and predicted asymmetric cost behavior. BBCM extended ABJ model by considering the prior period’s sales changes on asymmetric cost behavior. Recently, Ciftci and Zoubi(2019) investigated the impacts of current sales-change size on asymmetric cost behavior extending BBCM’s two-period model. The purpose of our study is to analyze the effects of current sales-change size on asymmetric cost behavior in Korea using Ciftci and Zoubi model. The results of the analysis are as follows. First, In the case of prior sales increase, current small(medium) sales change affects more significantly to the stickiness of cost than large current sales change. In addition, in the case of prior sales decrease, current small(medium) sales change lessens the stickiness of cost more significantly than large current sales change. These results are consistent with our hypotheses. However, medium-size sales change’ coefficient is large than that of small-size sales change, so the relationship between current sales change and cost stickiness is not monotonic, and the model including dummy variables’ main effect terms is somewhat unstable, and in the case of prior sales decrease, the model doesn’t show anti-stickiness. We need more additional research to find out these anomalies are due to difference of cost behavior between Korea and U.S. or defects of the model.
{"title":"The Effects of Sales-change Size on the Asymmetric Cost Behavior","authors":"Jeong-Yeop Kim, Jae-eul Jung","doi":"10.32956/kaoca.2022.20.3.177","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.177","url":null,"abstract":"ABJ focus on the current period sales-change direction and predicted asymmetric cost behavior. BBCM extended ABJ model by considering the prior period’s sales changes on asymmetric cost behavior. Recently, Ciftci and Zoubi(2019) investigated the impacts of current sales-change size on asymmetric cost behavior extending BBCM’s two-period model. \u0000The purpose of our study is to analyze the effects of current sales-change size on asymmetric cost behavior in Korea using Ciftci and Zoubi model. \u0000The results of the analysis are as follows. First, In the case of prior sales increase, current small(medium) sales change affects more significantly to the stickiness of cost than large current sales change. In addition, in the case of prior sales decrease, current small(medium) sales change lessens the stickiness of cost more significantly than large current sales change. These results are consistent with our hypotheses. However, medium-size sales change’ coefficient is large than that of small-size sales change, so the relationship between current sales change and cost stickiness is not monotonic, and the model including dummy variables’ main effect terms is somewhat unstable, and in the case of prior sales decrease, the model doesn’t show anti-stickiness. We need more additional research to find out these anomalies are due to difference of cost behavior between Korea and U.S. or defects of the model.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132486857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.131
Jeong-ho Kim, Sang-hui Oh
The purpose of this study is to examine the relationship between the impact of a company's ESG scores on tax avoidance and to test whether these relationships are the same in recent and past years. The results of the study were as follows： First, as a result of the test of hypothesis 1, the relationship between ESG variables and BTD_R was shown in the direction of a significant amount (＋) at the level of 1%. The same results were also found in the relationship between ESG variables and BTD. This is inconsistent with the predicted hypothesis. Second, when the dependent variable is BTD_R, ESG scores and tax avoidance are significantly positively (＋) at the 5% level for the 2020-2021 sample. On the other hand, in samples of the past two years and the interim two-year sample, ESG scores and tax avoidance did not show a significant association. In addition, when the dependent variable was BTD, there was no significant association between ESG scores and tax avoidance in the sample from 2020 to 2021. On the other hand, the relationship between ESG scores and tax avoidance was significantly negative in the 2012-2013 sample, and the same results were seen when the study sample was from 2015 to 2016. This study studied the effect of ESG integrated scores on tax avoidance, and is significant in that the conclusions were drawn by dividing the study sample by dividing the period (recent and past). However, in the case of this study, the criteria for dividing the study period into the last two years or the last three years are vague, and in subsequent studies, it is necessary to study environmental, social, and governance from their respective perspectives.
{"title":"Research on ESG Performance and Tax Avoidance","authors":"Jeong-ho Kim, Sang-hui Oh","doi":"10.32956/kaoca.2022.20.3.131","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.131","url":null,"abstract":"The purpose of this study is to examine the relationship between the impact of a company's ESG scores on tax avoidance and to test whether these relationships are the same in recent and past years. The results of the study were as follows： First, as a result of the test of hypothesis 1, the relationship between ESG variables and BTD_R was shown in the direction of a significant amount (＋) at the level of 1%. The same results were also found in the relationship between ESG variables and BTD. This is inconsistent with the predicted hypothesis. \u0000Second, when the dependent variable is BTD_R, ESG scores and tax avoidance are significantly positively (＋) at the 5% level for the 2020-2021 sample. On the other hand, in samples of the past two years and the interim two-year sample, ESG scores and tax avoidance did not show a significant association. In addition, when the dependent variable was BTD, there was no significant association between ESG scores and tax avoidance in the sample from 2020 to 2021. On the other hand, the relationship between ESG scores and tax avoidance was significantly negative in the 2012-2013 sample, and the same results were seen when the study sample was from 2015 to 2016. \u0000This study studied the effect of ESG integrated scores on tax avoidance, and is significant in that the conclusions were drawn by dividing the study sample by dividing the period (recent and past). However, in the case of this study, the criteria for dividing the study period into the last two years or the last three years are vague, and in subsequent studies, it is necessary to study environmental, social, and governance from their respective perspectives.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"202 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114840207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.39
Myung-Seok Park, Gun－Kwon Shin
Many small and medium-sized enterprises in Korea have built smart factories with government support. However, the majority of SMEs are producing products that are difficult to automate and require a lot of manpower on behalf of large companies. In particular, it is difficult for manufacturing companies to enter smart factories because it is difficult to input real-time data. According to research needs as described above, in this study, in order to improve the fact that humans collect information by relying on visual information for more than 70%, object recognition and human dynamics analysis are used to overcome the problem of blind spots in performance aggregation. In order to achieve the purpose of the study, first, the requirements were investigated by qualitative and quantitative methods, and based on this, a prototype model was designed and implemented. Second, the implemented prototype system was applied to actual small and medium-sized manufacturing companies to prove the effectiveness of the AI convergence algorithm through qualitative and quantitative evaluation. The results of this study are expected to provide basic information necessary for calculating standard costs and building digital twins of smart factories by overcoming the limitations of SMEs’ smart factory and enabling real-time data aggregation.
{"title":"A Study on the Development and Application of AI Convergence Algorithm for Object Recognition and Human Dynamics Analysis in Smart Factory","authors":"Myung-Seok Park, Gun－Kwon Shin","doi":"10.32956/kaoca.2022.20.3.39","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.39","url":null,"abstract":"Many small and medium-sized enterprises in Korea have built smart factories with government support. However, the majority of SMEs are producing products that are difficult to automate and require a lot of manpower on behalf of large companies. In particular, it is difficult for manufacturing companies to enter smart factories because it is difficult to input real-time data. \u0000According to research needs as described above, in this study, in order to improve the fact that humans collect information by relying on visual information for more than 70%, object recognition and human dynamics analysis are used to overcome the problem of blind spots in performance aggregation. In order to achieve the purpose of the study, first, the requirements were investigated by qualitative and quantitative methods, and based on this, a prototype model was designed and implemented. Second, the implemented prototype system was applied to actual small and medium-sized manufacturing companies to prove the effectiveness of the AI convergence algorithm through qualitative and quantitative evaluation. \u0000The results of this study are expected to provide basic information necessary for calculating standard costs and building digital twins of smart factories by overcoming the limitations of SMEs’ smart factory and enabling real-time data aggregation.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133281331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.21
Jin-Min Lee, Jong-Hwa Lee
This study aims to collect related online news from 2012 to 2021 of domestic village companies to identify the trends of village companies through big data analysis and propose ways to revitalize village companies in the future. For the analysis, the basic concept and status of village companies were identified, the understanding of the analysis techniques was improved through theoretical consideration of text mining techniques, and online news articles related to village companies were collected from 2012 to 2021. As a result, words such as community, start-up, sustainable, competitive, job, and sharing showed high frequency, and other words such as local enterprises, start-up support, economic community, and low-income class were extracted. Village companies, self-reliant local community project of the Ministry of the Interior and Security, are implementing various support policies for the sustainability of village companies and have been fully implemented since 2010, but “sustainability” is still an issue. Village companies are established and operated by local residents, and in order to revitalize village companies, efforts to raise local residents’ awareness of the village community and strengthen the capacity of members of the organization to operate village enterprises are necessary.
{"title":"A Study on Village Enterprise Trend Analysis through Semantic Network Analysis","authors":"Jin-Min Lee, Jong-Hwa Lee","doi":"10.32956/kaoca.2022.20.3.21","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.21","url":null,"abstract":"This study aims to collect related online news from 2012 to 2021 of domestic village companies to identify the trends of village companies through big data analysis and propose ways to revitalize village companies in the future. \u0000For the analysis, the basic concept and status of village companies were identified, the understanding of the analysis techniques was improved through theoretical consideration of text mining techniques, and online news articles related to village companies were collected from 2012 to 2021. \u0000As a result, words such as community, start-up, sustainable, competitive, job, and sharing showed high frequency, and other words such as local enterprises, start-up support, economic community, and low-income class were extracted. \u0000Village companies, self-reliant local community project of the Ministry of the Interior and Security, are implementing various support policies for the sustainability of village companies and have been fully implemented since 2010, but “sustainability” is still an issue. \u0000Village companies are established and operated by local residents, and in order to revitalize village companies, efforts to raise local residents’ awareness of the village community and strengthen the capacity of members of the organization to operate village enterprises are necessary.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122981873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.111
S. Baik
In order to analyze the effect of ESG management on companies, this study aims to analyze the effect of ESG management on corporate value. Specifically, by analyzing the mediating effect of foreign equity shares on ESG management and corporate value, it is intended to find out the role of foreign investors, who are representative stakeholders, in domestic companies. The results show that ESG variables reported a significant positive coefficient for the corporate value variable, Tobin’s Q. These results mean that the increase in ESG management has a significant positive effect on corporate value. In addition, both ESG variables and the interaction variable with the foreign equity ratio were found to significantly increase the corporate value. It indicates that the foreign equity ratio has an additional positive influence on corporate value. This study provides the following contributions. First, by confirming the role of foreign investors in the relationship between ESG management and corporate value, it provided an opportunity to increase the understanding of the stakeholders of companies that perform ESG management. Second, the scope of existing research was expanded by analyzing the role of foreign investors in relation to ESG management. Third, companies can achieve higher corporate value by actively notifying foreign investors of information on ESG management. Finally, it was suggested that overall ESG management efforts can help attract corporate value and investment.
{"title":"Effects of ESG Management on Corporate Value：Focusing on the Mediating Effect of Foreign Ownership","authors":"S. Baik","doi":"10.32956/kaoca.2022.20.3.111","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.111","url":null,"abstract":"In order to analyze the effect of ESG management on companies, this study aims to analyze the effect of ESG management on corporate value. Specifically, by analyzing the mediating effect of foreign equity shares on ESG management and corporate value, it is intended to find out the role of foreign investors, who are representative stakeholders, in domestic companies. \u0000The results show that ESG variables reported a significant positive coefficient for the corporate value variable, Tobin’s Q. These results mean that the increase in ESG management has a significant positive effect on corporate value. In addition, both ESG variables and the interaction variable with the foreign equity ratio were found to significantly increase the corporate value. It indicates that the foreign equity ratio has an additional positive influence on corporate value. \u0000This study provides the following contributions. First, by confirming the role of foreign investors in the relationship between ESG management and corporate value, it provided an opportunity to increase the understanding of the stakeholders of companies that perform ESG management. Second, the scope of existing research was expanded by analyzing the role of foreign investors in relation to ESG management. Third, companies can achieve higher corporate value by actively notifying foreign investors of information on ESG management. Finally, it was suggested that overall ESG management efforts can help attract corporate value and investment.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126326685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.32956/kaoca.2022.20.3.67
Yo-han Shin
In this study, an empirical case study was conducted on core competencies and KPIs of coding and SW education targeting non-major undergraduates at H University to suggest problems in the current education and directions for improvement accordingly. The problems of non-majors’ coding and SW education are as follows. First, as a result of the analysis of KPIs for core competencies, coding, and SW education, satisfaction was lower than importance in all items, requiring improvement. Second, among core competencies, adaptability to change requires intensive management. Third, intensive management is required for the improvement of work processing ability, the degree of help in developing individual competency, and the composition of interesting educational contents. In order to improve these problems, first, the cultivation of adaptability to change should be set as an important educational goal and the curriculum should be operated. Second, it is required to improve work processing ability, operate programs that can help develop individual capabilities, and improve the composition of interesting educational contents. The results of this study are expected to provide basic information needed to conduct coding and SW education and to improve educational competitiveness for non-major students who are not computer-related majors at H University.
{"title":"An Empirical Study on the Problems and Improvement Directions of Coding and Software Education for Non-majors in the Era of the 4th Industrial Revolution","authors":"Yo-han Shin","doi":"10.32956/kaoca.2022.20.3.67","DOIUrl":"https://doi.org/10.32956/kaoca.2022.20.3.67","url":null,"abstract":"In this study, an empirical case study was conducted on core competencies and KPIs of coding and SW education targeting non-major undergraduates at H University to suggest problems in the current education and directions for improvement accordingly. \u0000The problems of non-majors’ coding and SW education are as follows. First, as a result of the analysis of KPIs for core competencies, coding, and SW education, satisfaction was lower than importance in all items, requiring improvement. Second, among core competencies, adaptability to change requires intensive management. Third, intensive management is required for the improvement of work processing ability, the degree of help in developing individual competency, and the composition of interesting educational contents. In order to improve these problems, first, the cultivation of adaptability to change should be set as an important educational goal and the curriculum should be operated. Second, it is required to improve work processing ability, operate programs that can help develop individual capabilities, and improve the composition of interesting educational contents. \u0000The results of this study are expected to provide basic information needed to conduct coding and SW education and to improve educational competitiveness for non-major students who are not computer-related majors at H University.","PeriodicalId":246190,"journal":{"name":"Korean Association Of Computers And Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115160919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-31DOI: 10.32956/kaoca.2022.20.2.155
In-Ja Jeon, Jin-soo Lee
This study exams whether consultant’s capabilities is linked to customer satisfaction and customer loyalty, and the competence of an improved consultant’s capabilities affects the customer. The results are as follows. First, the higher the professionalism of the financial consultant, the more positive (＋) the impact on the insurer, and the higher the reliability and productivity of the financial consultant, the more positive (＋) the relationship. Second, the hypothesis that the higher consultant’s capabilities, the higher the customer satisfaction level was rejected. However, hypotheses 2-2 and 2-3 were adopted that the higher the reliability and productivity of financial consultant, the higher the customer satisfaction. Third, the better the insurance company, the higher the customer satisfaction. Fourth, the higher the customer satisfaction, the higher the customer loyalty. Through this study, insurance companies are expected to make more efforts to improve the professionalism, reliability, and productivity of insurance solicitors. In addition, good insurance companies are expected to achieve customer satisfaction management and continuous growth with the high competency of insurance agents.
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