글로벌 IS 소싱이 확산됨에 따라 다국적 팀원들로 구성된 글로벌 프로젝트 팀이 급격히 늘어나고 있다. 상이한 시간대에 위치한 팀원 간의 상호작용이 필수적인 글로벌 프로젝트는 이러한 시간적, 공간적 복잡성 때문에 프로젝트의 성공적 수행에 많은 어려움을 겪고 있다. 본 연구는 성공적인 글로벌 프로젝트 수행에 필요한 프로젝트 관리역량에 대한 탐색적인 연구 조사를 하고자 한다. 본 연구는 글로벌 프로젝트 관리 역량을 정보 기술적 역량(IT capability)

While there a growing interest in Voluntary Carbon Disclosure (VCD), comparatively little is discussed whether the improved quality of voluntary carbon disclosure can lead to subsequent changes in a company’s carbon reduction performance. Drawing on companies under the Korean Emission Trading Scheme (ETS) with the contents analysis of their sustainable reports, the present research seeks to address the existing knowledge gaps in the current literature on environmental disclosure. Findings empirically show that an increase in the voluntary carbon disclosure score is positively transformed into changes in carbon performance and further develop that the effect of voluntary carbon disclosure on carbon performance varies depending on changes in management capability with the moderation effect.

The purpose of this study is to analyse whether the capability assesment index to perform services as well as creditratings for the governmental procurement bidding influence earnings management behaviour using discretionary accrualsand real earnings management in the construction waste disposal industry. For this study, out of the 530 population(interimdisposal service companies for construction waste) across the country, the final sample of 144 companies is selected foran analysis period of six years, starting from 2008 to 2013. The modified Jones model (1995) is used to measure earningsmanagement and the Kothari et al. model (2005) reflecting return on total assets (ROA) is also applied to produce thediscretionary accruals. In addition, earnings management through real activities is measured by the model developed byRoychowdhury (2006) and the method developed by Cohen et al. (2008) is adopted to calculate the measurement ofintegration of real earnings management. Overall, our empirical results of the analysis show that the capability assessmentindex to perform services as well as credit ratings significantly influence earnings management behaviour in theconstruction waste disposal industry. First, the managers of companies having higher assessment index report increasedprofits through adjusting both discretionary accruals and real earings management. Second, the managers of speculativeenterprises which rank lower credit ratings use higher income-increasing discretionary accruals. These research findingsimply that the regulatory authorities should properly consider the earnings management behavior of the construction wastedisposal service industry in setting the qualification standards for the governmental procurement bidding. The usefulnessof this study results can be highlighted by alerting the industry managers that improper earnings management practicesnot only decrease the successful bidding chances of the companies involved but also deteriorate long-term firm valuesin the market.