간행물

산경연구논집 (JIDB) KCI 등재 산경연구논집 The Journal of Industrial Distribution & Business (JIDB)

권호리스트/논문검색
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권호

Vol. 6 No. 3 (2015년 9월) 4

1.
2015.09 서비스 종료(열람 제한)
Purpose - This article’s aim is to examine how the utilization of existing and future decision-support systems will lead to a change in the auditing process. Research design, data, and methodology - An information system is a special decision-support system that combines information obtained from various sources and communicates among them to help in assessing appropriate complex financial decisions. This paper analyzes techniques such as data and text mining as components of decision-support systems to be used in the auditing process. Results - We present views about how existing decision-support systems will lead to a change in audits. Auditors, who currently collect significant data manually, will in the future move towards management through complex decision-support systems. Conclusions - Although some internal audit functions are integrated into systems of continuous monitoring, the use of such systems remains limited. Thus, instead of multiple decision-support systems, a unified decision-support system can be deployed for this that includes sensors integrated within a company in different contexts (e.g., production, sales, and accounting) that continually monitors violations of controls, unusual patterns, and unusual transactions.
2.
2015.09 서비스 종료(열람 제한)
Purpose - The study’s aim is to assess performance quality delivered through a performance management system. The case study first measures the effectiveness of the present performance management system of Bhushan Steel Ltd. (BSL), and then secondarily analyzes the employee training impact. Research design, data, and methodology - A case study research approach using a survey was followed. The final sample size was 50, with a simple random sampling technique used. Primary data came from the company itself and the secondary from books, the Internet, journals, etc. Results - BSL employee appraisals are used for many developmental aspects such as competence in the present job, improvements, performance development, and training needs. The results indicate that individual performance can improve if employees perceive the system as more transparent (i.e., not so confidential). Conclusions - Overall, the BSL employees think that the company appraisal system is useful; however, to make it better the company has to improve many aspects including appraisals based on supervisor observations. The company could use a self-appraisal and a 360-appraisal approach to improve such assessments.
3.
2015.09 서비스 종료(열람 제한)
Purpose - The intent of this research is to discover the factors that enhance innovative work behaviors of group members in order to strengthen the competitiveness of small enterprises. In addition, we verify that employee job characteristic factors have an influence between antecedent variables and dependent variables in the work situations at small companies. Research design, data, and methodology - This study is focused on identifying the factors, such as self-efficacy, leader member exchange (LMX), and collective efficacy, which promote innovative work behaviors. A total of 305 valid questionnaires were collected. Results - The results of a path analysis showed that LMX did not have significant effects on task significance, and autonomy did not have significant effects on innovative work behavior. Conclusions - These findings of the study imply that even though leaders supported the groups in accordance with official procedures by placing group members within or outside certain groups, task identity perceived by group members was not impacted. In addition, autonomy given to those with relatively less capability might be a burden rather than a positive outcome.
4.
2015.09 서비스 종료(열람 제한)
Purpose - This paper’s aim is to analyze the technological information in patent databanks as a strategy in prospecting for new technologies. Research design, data, and methodology - We detail the major free electronic database sources for patent information, the patent documents, the patent document structures, INID codes (Internationally Agreed Numbers for the Identification of Data), indexation, references, and classification notions. Additionally, we review and analyze information on the activities of the Center of Dissemination Documentation and Technological Information (CEDIN) from the National Institute of Intellectual Property (INPI) of Brazil for the period 2000 to 2011. Results - The research shows that the technological information contained in the patents could provide a wide range of functionality within companies and universities. Conclusions - In recent years, (CEDIN), a specialist in intellectual property, has been serving internal and external users by providing guidance on the basis of patents and other literature, but the number of users served is still small. In order to familiarize more potential users of such technological information, task forces should be created among INPI, universities, and companies.