Offering an apology is one of the common service failure recovery strategies. Previous studies focused on examining the effectiveness of apology from the customer perspective. It is not clear whether and how customers perceive firm remorse after an apology influence their blame attribution and coping behaviors. Integrating a cognitive-emotive model and an empathy model, this research proposes and empirically tests a remorse-empathy-coping model to explain how customers respond to apology after mobile application service failures occur. Specifically, this research examines how perceived firm remorse influences blame attribution and emotional empathy, which subsequently affects coping behaviors (revenge and avoidance) in the mobile app service recovery context. The moderating role of technology anxiety in the proposed model is also identified. Four hundred and fifty-two mobile application service users were recruited for a survey study and the Structural Equation Modeling was used in order to test the research hypotheses. Our findings show that perceived firm remorse negatively influences blame attribution but positively influences empathy. Empathy negatively affects revenge and avoidance behaviors. In addition, technology anxiety moderates the effect of perceived firm remorse on blame attribution. The negative effect of perceived firm remorse on blame attribution becomes weaker when technology anxiety increases.

본 연구는 유통서비스 업종에서의 작업장혁신과 관련하여 저원가 경쟁전략과 차별화 경쟁전략이 어떻게 나타나는지 살펴보고, 나아가 유통서비스 업체에서 고성과작업체계의 지향성을 갖는 작업장혁신 모델의 적용가능성을 탐색하고자 한다. 이를 위해 본 연구에서는 질적 사례분석과 양적 통계분석을 평행하는 통합적 연구(triangulation)를 시도하였다. 질적 사례분석에서는 미국의 대표적인 유통업체 중에서 저원가경쟁전략을 강조하는 월마트와 차별화 경쟁전략을 강조하는 웨그먼스를 추출하여 다수사례 연구방법(multi-case study)을 적용하였다. 양적 통계분석에서는 유통서비스 업종에 속한 100인 이상 한국 기업체를 모집단으로 하여 245개의 기업을 표본추출하여 고성과작업체계의 실태에 대한 설문조사와 통계분석을 하였다. 연구결과, 질적 분석의 경우 월마트는 저원가 경쟁전략을, 웨그먼스는 차별화 경쟁전략을 중심으로 하고 있었으며 이로 인해 서로 상이한 작업장체계를 구축하고 있었다. 월마트는 저비용-저가격 전략과 프로세스 주도적 혁신을 통해 엄청난 성장을 거두었지만, 그 성공 뒤에는 저임금, 저숙련, 단순노동, 높은 이직률로 얼룩진 열악한 일자리가 지배적이었다. 반면 웨그먼스는 차별화 경쟁전략과 고성과작업체계를 통해 양호한 경영성과와 양질의 일자리라는 두 마리 토끼를 함께 잡고 있었다. 한편 양적 분석의 경우, 한국의 유통서비스업체에서도 차별화 경쟁전략과 고성과작업체계의 구성요소간의 외적 적합성이 나타나 고 있었으며 나아가 고성과작업체계는 이직율을 부분적으로 매개하여 인당 매출액에 정(+)의 영향을 미치고 있었다.

Although digital contents markets grow very rapidly and are known as a higher value added industry, there is also potential risk in producing digital contents. Thus, many firms have begun to produce a firm's digital contents by outsourcing from other companies in order to catch-up new technologies and to make stable profits. However, since contracts are decided mostly based on bidding price and also standard contract are not available, there is a limit on the benefit from the contents outsourcing. Thus, this study argues that if both contract factors such as contract concreteness and flexibility are well managed, the on-line digital contents will increase the performance of a firm. This study deals with the influence on the firm's performance by the outsourcing in contract factors based on the empirical analysis. Using regression analysis with these two dependent variables, the findings showed that the contract concreteness had positive effects on both cost improvement performance and efficiency improvement performance, but the contract feasibility only had positive effect on efficiency improvement performance. In addition, the result of the study showed that the contract performance of outsourcing the digital contents have a positive impact on the partnership intention.

The purpose of this research is to examines the effect of the audit offer and simultaneous tax services from auditors on the firm value of clients. To test this hypothesis, we used the samples of the auditors’ tax services selected from firms listed on the securities markets of Korea. We use the methodology of regression analysis. The major findings are as follows. First, TAX_SER has a positive relationship with the firm value. The knowledge and experience resulting from the offer of audit services are applied to the process of offering tax services to enhance the professionalism of audit and tax services. Second, the analysis was performed to determine if the type of tax services from auditors and the type of listed markets make any difference in the effect of TAX_SER1 on TQ; the study has revealed that only tax adjustment has a positive effect on TQ in the type of tax services. Depending on the type of listed markets, TAX_SER1 has been found to have a differential effect on the firm value. The results show that investors might decide to invest in those firms where the auditor could increase the firm value through audit and tax services.

본 연구의 목적은 국제물류서비스 제공자인 복합운송주선업체와 그 수요자인 화주간의 관계에서 복합운송주선업체의 서비스지향성과 종업원만족, 경영성과간의 구조적인 관계를 검정하고자 하는 것이다. 연구목적을 효과적으로 달성하기 위하여 문헌연구와 함께 복합운송주선업체를 대상으로 한 설문조사를 통한 실증분석을 병행하였다. 연구결과 복합운송주선업체의 서비스지향성은 종업원만족에 긍정적인 영향을 미치며, 종업원만족은 기업의 재무적 성과에 영향을 미치는 것으로 분석되었다.

The purpose of this research is to introduce the concept of "relationship formation factors" in inter-firm relations and to empirically demonstrate that they are effective in improving the relationship results by means of an mediating variable. Therefore, the basic model of this study consists of the independent, mediating, and dependent variables. First, the independent variables, that is, the relationship formation factors, are further classified into three components. transactional, relational, and environmental characteristics. Then, the study empirically examines how each of the three components influences the dependent variable. that is, the business performance(Load Factor), by way of the mediating variables, that is, trust and relationship commitment.