본 연구는 비윤리적 친조직 행동의 행동 유형인 작위적 행동과 부작위적 행동의 실질적 발생 가능성이큰 금융권 종업원을 대상으로 한 실증연구가 미진하다는 점에 주목하였다. 특히 타인의 이익은 도외시하고 사적 이익만 앞세우는 개인의 부정적 기질인 마키아벨리즘을 비윤리적 친조직 행동의 대표적 선행요인으로 설정하였다. 또한 이런 관계를 연결하는 개인적 내적 심리적 변화로서 도덕적 이탈을 매개변수로선정하였다. 마지막으로 조직유효성에 있어 긍정적 영향 요인으로 연구되어 조직에서 장려되어 온 조직동일시가 도덕적 이탈과 비윤리적 친조직 행동 간 관계를 강화할 수도 있다는 기존문헌을 바탕으로 조직동일시의 조절효과를 분석하고자 하였다. 본 연구를 위해 국내 은행에서 영업 직무에 종사하는 팀장·부지점장급 이하 직원을 대상으로 600부를 배포하여 483부를 회수하고(회수율 80.5%) 비영업점 및 불성실 응답을 제외한 438부를 분석하였다. 가설검증을 위해 직접효과는 위계적 회귀분석을 실시하고, 매개 및 조절효과 분석은 Hayes의 PROCESS Macro분석을 활용하였다. 분석결과, 첫째, 개인특성요인인 마키아벨리즘은 비윤리적 친조직 행동에 유의한 정(+)의 영향을 미쳤다. 둘째, 도덕적 이탈은 마키아벨리즘과 비윤리적 친조직 행동 간 관계를 유의하게 매개하였다. 셋째, 도덕적 이탈과 비윤리적 친조직 행동 간 정(+)의관계를 조직동일시가 역 U자형으로 비선형적 조절을 하였다. 결론에는 연구의 요약, 이론적, 실무적 시사점을 제시하였다.

2020년 1월 9일 국회는 이른바 ‘데이터 3법’을 통과시켜, 빅데이터 활성화를 주요 골자로 하는 ｢개인정보 보호법｣, ｢신용정보의 이용 및 보호 에 관한 법률｣, ｢정보 통신망 이용촉진 및 정보보호 등에 관한 법률｣의 개정이 이루어졌다. 우리나라의 데이터 활용도가 낮았던 주요 사유로 개인 정보보호 규제가 손꼽혀져 왔기 때문에 개정은 필연적으로 요구되었다. 개정으로 무한정 범위가 확대 가능한 개인정보의 정의가 명확화 되었으며, 사실상 데이터 활용의 모든 단계에서 큰 제약으로 작용된 엄격한 사전동의 규제는 사전동의 없이 가명정보의 처리가 가능하도록 완화되었다. 개정법은 이러한 규제완화에서 그치지 않고 가명정보에 대한 안전조치 의무, 제재조치 등을 두어 정보유출 등 위험을 최소화하고자 했다. 데이터 활용에 따른 이익 극대화와 위험⋅피해 최소화간 균형을 이루고자 한 것이다. 이렇듯 데이터 3법은 빅데이터 활성화를 위해 진일보한 개정이라는 평가를 받고 있음에도 불구하고 아직 해결되지 않은 문제점이 존재한다. ‘가명처리’에 대한 법적 근거가 미비한 점, 가명정보 처리가 가능한 목적범위가 개인정보 보호법상 불명확한 점은 향후 개정이 필요하다.

This study aims to find empirical evidence of causal relationship between strategy type, market orientation, strategic management accounting (SMA) strategic costing technique, and financial sector performance of private universities in Indonesia. The research object in this study are private universities in Yogyakarta, Indonesia. Yogyakarta is chosen because universities there are one of the barometers of higher education in Indonesia, and the city has quite a number of universities. The respondents in this study are the leader (manager) of private universities in Yogyakarta, Indonesia. The data analysis is done using SEM-PLS with WarpPLS 3.0 software. The results of this study show that market orientation has significant influence on the development and implementation of SMA strategic costing technique, while strategy type does not have significant influence on the development and implementation of SMA strategic costing technique. This study also finds that the implementation of SMA strategic costing technique significantly influences the financial sector performance of private universities in Yogyakarta, Indonesia. This study provides theoretical implication regarding SMA development in universities that consider that contingency factors (market orientation) can encourage increased organizational performance. It indicates support for contingency theory that states there are no general principles that apply to all situations.

This study aims to recognize customers’ real sentiment and then discover the data-driven insights for strategic decision-making in the financial sector of Saudi Arabia. The data was collected from the social media (Facebook and Twitter) from start till October 2018 in financial companies (NCB, Al Rajhi, and Bupa) selected in the Kingdom of Saudi Arabia according to criteria. Then, it was analyzed using a sentiment analysis, one of data mining techniques. All three companies have similar likes and followers as they serve customers as B2B and B2C companies. In addition, for Al Rajhi no negative sentiment was detected in English posts, while it can be seen that Internet penetration of both banks are higher than BUPA, rarely mentioned in few hours. This study helps to predict the overall popularity as well as the perception or real mood of people by identifying the positive and negative feelings or emotions behind customers’ social media posts or messages. This research presents meaningful insights in data-driven approaches using a specific data mining technique as a tool for corporate decision-making and forecasting. Understanding what the key issues are from customers’ perspective, it becomes possible to develop a better data-based global strategies to create a sustainable competitive advantage.

The main objective of this research is to investigate the impact of board size and board composition on financial performance of banks. The sample of this study consists on two countries listed bank sector Pakistan and China. The annul data is used from 2009-2018 to find the objective of this study. The Panel regression model is used to check the relationship between dependent and independent variables. Return on Asset and Return on Equity is used as performance checker dependent variables. The results of this study confirm board size coefficient value positive for ROA and negative for ROE but shows insignificant behavior for Pakistani banking sector while in Chinese banking sector the coefficient value of board size positively for ROA and ROE at 10% level. The board composition coefficient shows the negatively significant with ROA but insignificantly related to ROE for Pakistani banking sector. However, in Chinese banking sector the coefficient value of board composition is insignificant for both ROA and ROE. This study is helpful for banks, management of banks, policy makers, researcher as well as Government.

Purpose - The purpose of this paper is to find out the determinants of the quality of financial information in the financial environment of the cement companies of Bangladesh. Research design, data and methodology - This study considers a total of fifty-eight firm years as the sample from the seven listed cement companies of Bangladesh during the period of 2007 to 2015. This study applies the multivariate regression analysis including the pooled OLS, panel and controlling time. Results - This study finds that profitability and external financing are the two major explanatory variables in determining the quality of financial information. This study also finds that firm size and accrual quality don’t have any significant influence on quality of financial information. Conclusion - This study observed that profitability of this sector which is much volatile and prone to be manipulated. Thus, this paper suggests that higher profitability needs more scrutiny while assessing quality of financial information. Finally, this study provides some indications for future research such as considering the listed firms of other sectors of Bangladesh or cross country comparison in different country setting.