Journal of Convergence for Information Technology (융합정보논문지)

Convergence Society for SMB (중소기업융합학회)
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The Effect of Theory of Planned Behavior of Customized Cosmetics According to Selection Attributes on Purchase Satisfaction Behavioral Intention

선택속성에 따른 맞춤형화장품의 계획행동이론이 구매만족행동의도에 미치는 영향

  • Kim, So-Ye (Department of Beauty Art, Graduate school of Beauty Art, Youngsan University) ;
  • Baek, Won-Jin (Department of Beauty Art, Graduate school of Beauty Art, Youngsan University) ;
  • Kim, Hyeon-Gyeong (Department of Beauty Art, Graduate school of Beauty Art, Youngsan University) ;
  • Han, Chae-Jeong (Department of Beauty Art, Graduate school of Beauty Art, Youngsan University)
  • 김소예 (영산대학교 미용예술대학원) ;
  • 백원진 (영산대학교 미용예술대학원) ;
  • 김현경 (영산대학교 미용예술대학원) ;
  • 한채정 (영산대학교 미용예술학과)
  • Received : 2022.01.01
  • Accepted : 2022.03.20
  • Published : 2022.03.28
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Abstract

The Government provides a financial assistance to stimulate firm R&D and innovation activities. Previous papers on the impact of public subsidies on firm R&D investments mainly had a focus on an individual policy tool regardless of potential impacts of other policy instruments. This study addresses this gap by examining the effects of policy mix regarding a subsidy and a tax credit. The empirical analyses from fixed effect model using Survey on Technology of SMEs 2015-2017 revealed valuable points. First, policy mix induces more R&D investment of SMEs, which in turn, shows a complementary relationship between two instruments. Second, even if impact of tax credit controlled, subsidy is positively associated with SMEs R&D investment. These findings justify policy mix interventions to promote SME R&D activity. Moreover, grants can be applied as a more useful policy tool for SMEs that are constrained by resources and capabilities.

정부는 기업의 R&D 활동을 촉진하기 위해 자금지원 정책을 펼치고 있다. 공공 자금지원이 기업의 R&D 투자에 미치는 영향을 다룬 기존 문헌들은 주로 단일 정책에 초점을 두며 다른 정책도구의 잠재적인 영향을 고려하지 않는 한계가 있었다. 이에 본 연구는 중소기업에 중심을 두고 대표적인 재정지원 도구인 자금지원과 세제지원의 조합이 R&D 투자에 미치는 영향을 살펴보았다. 중소기업기술통계조사 3개년 (2015-2017) 자료를 기반으로 고정효과모형을 통해 분석한 결과는 다음과 같다. 먼저, 정책조합은 중소기업 R&D 투자에 정적인(+) 영향을 주며, 상호 보완적이다. 둘째, 조세지원의 영향을 통제하는 경우에도 자금지원은 중소기업 R&D 투자와 정적인(+) 관계를 가진다. 이러한 결과는 중소기업의 R&D 투자 촉진을 위한 우리나라의 재정지원에 대한 정당성을 의미한다. 또한 자원과 역량에 대한 제약이 있는 중소기업에게 있어 특히 자금지원이 유용한 정책수단으로 적용될 수 있음을 시사한다.

Keywords

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