• 산학경영연구
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• 제1권
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• pp.249-271
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• 1987

Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

• 한국정보시스템학회지:정보시스템연구
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• 제32권4호
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• pp.95-118
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• 2023

Purpose This study employed the Technology Acceptance Model (TAM) to understand students' acceptance of online learning systems. Specifically, this study investigated the factors influencing the behavioral intention of South Korean major university students to use online learning systems for educational purposes in the period when their university life had largely returned to the state it was in before the COVID-19 pandemic. Design/methodology/approach This study examined the impact of four external factors: self-efficacy, personal innovativeness, perceived enjoyment, and system quality, on two TAM constructs: perceived ease of use and perceived usefulness. Additionally, this study explored how perceived ease of use and perceived usefulness affect the behavioral intention to use online learning systems. We conducted an online-based survey using a structured questionnaire. The data collected from the survey were then subjected to Structural Equation Modeling (SEM) analysis to test the study's hypotheses and examine the relationships among the various constructs. Findings The findings reveal that perceived usefulness and ease of use significantly influence students' behavioral intentions to use online learning systems. Furthermore, factors of self-efficacy, perceived enjoyment, and system quality positively affect perceived usefulness and ease of use. Notably, personal innovativeness impacts ease of use but not perceived usefulness.

• Journal of Ecology and Environment
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• 제42권2호
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• pp.85-89
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• 2018

Observations and video documentation of interactions between animals living in dens, cavities, and other enclosed spaces are difficult, but they play an important role in field biology, ecology, and conservation. For example, bird parents visiting nests and feeding their nestlings may provide crucial information for testing of ecological hypotheses and may easily attract attention of participants of citizen-science ecological and conservation projects. Because of the nest concealment of cavity-nesting birds, their behaviors in the nest can only be studied by using video surveillance. Professional wildlife surveillance systems are extremely expensive. Here, we describe an inexpensive video setup that can be constructed with relatively little effort and is more affordable than any previously described system. We anticipate that the relatively low cost of about 250 USD for a battery-operated system is an important feature for citizen-science type of projects and for applications in heavily populated areas where the potential for theft and vandalism may be high. Based on our experiences, we provide methodological advice on practical aspects of using this system in the field for ecological research on birds. We highlight the low cost, easiness of construction, and potential availability to a large number of observers taking part in wildlife monitoring projects, and we offer technical help to participants of such research projects.

• 보건교육건강증진학회지
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• 제26권2호
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• pp.63-73
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• 2009

Objectives: The purpose of this study was to identify the degree of internet addiction and factors affecting internet addiction in elementary school students. Methods: A cross-sectional survey design was employed in this study. The subjects were 378 students who were recruited from 5th and 6th grade in five elementary schools in J city, Korea. Data were collected through a structured questionnaire. The data were analyzed using the SPSS Win 10.1 program. Results: Of the children, 51.9% reported being average online users, 45.5%, heavy online users, and 2.6%, internet addicted. The level of internet addiction of subjects correlated significantly with the behavioral activation system, behavioral inhibition system, family cohesion, and learned self-concept, but not family adaptability. Significant predictors influencing internet addiction were the behavioral activation system, learned self-concept, and family cohesion. These predictors accounted for 22% of variance in internet addiction. Conclusion: This study found that the behavioral activation system in personality aspects, family cohesion in the family system, and learned self-concept are primary factors that explain internet addiction among elementary students. We suggest these results be used to develop an online addiction prevention or treatment program.

• 한국자동차공학회논문집
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• 제14권6호
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• pp.82-88
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• 2006

The study investigated how an adaptive cruise control system induced behavioral adaptation in drivers using a full-scale driving simulator. Forty drivers with different driving styles participated in the study to compare headway-time, vehicle lateral position variation, and head and eye movement when driving with and without the adaptive cruise control system. Results showed that system induced positive behavioral adaptation by drawing consistency in driving speed and headway-time regardless of the driving styles. However, the results also showed that the drivers' reliance on the system induced negative adaptation including reduced lane keeping ability and reduced attention during driving. As a strategy to prevent negative adaptation, the study proposed information service to drivers with the adaptive cruise control system status and driving environment, and investigated effectiveness of the service. Twelve drivers participated in the experiment to compare headway-time, vehicle lateral position variation and subjective ratings when driving with and without the information service. Results showed that the information service assisted the drivers to maintain safer and more comfortable headway-time without impairing drivers' steering ability.

• 감성과학
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• 제18권2호
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• pp.37-44
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• 2015

LED lighting has an advantage of adjusting color temperature. This change of color temperature may derive change in behavioral and physiological responses of the visual perception for indoor environments. This research examined the changes of behavioral and physiological responses caused by the color temperature. The environment was configured that the indoor temperature was 20 degrees centigrade or less as the perceived uncomfortable environment in winter. Then, the comfortable sensation vote (CSV) and the results of 3-back working memory test were measured as behavioral responses. In addition, the Electrodermal Activity (EDA) and Electrocardiogram (ECG) were measured as the responses of autonomics nervous system (ANS) in the three conditions of color temperature (red: 3862K, white: 5052K, blue: 11,460K). As a result, behavioral responses were not significant by the condition of color temperature, but the tendency of occupants' physiological relaxation appeared in the blue color temperature condition compared with the white color temperature condition. Although the color temperature of LED lighting might be a small factor in terms of the characteristics of indoor environment, it suggests that the color temperature could have an impact on the physiological changes in the parasympathetic nervous system.

• Asia pacific journal of information systems
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• 제26권2호
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• pp.322-337
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• 2016

Research on information systems and software engineering has often neglected behavioral effects, which may play a role in decision making on software development. The current study addresses this issue by empirically investigating the behavioral roots of over-requirement in the context of a software development project via an experiment. The negative phenomenon of over-requirement refers to specifying a software system beyond the actual needs of the customer or the market, which overload the system with unneeded features. The research question addressed here is whether over-requirement is due in part to the emotional involvement of developers with the software features they developed because of behavioral effects. Previous studies have demonstrated that under the endowment, I-designed-it-myself, and IKEA effects, people become emotionally involved and overvalue physical items that they respectively possess, self-design, or self-create. The findings of our experiment show that participants over-valued features they were assigned to be responsible for, to specify, or to construct, thereby confirming that the three behavioral effects play a role in software development decisions and affect over-requirement. Thus, the study contributes to software development research and practice from the behavioral economics perspective, highlighting the roots of over-requirement.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.939-950
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• 2021

The purpose of this research is to investigate the factors affecting Thai commercial bank users' behavioral intention towards QR code payment system via mobile banking applications. The researchers conducted the study based on quantitative research approach. Non-probability sampling method such as the quota and convenience sampling was applied as sampling technique. A self-administered questionnaire was distributed. The data was collected from 1,800 respondents living in Bangkok, who have had an experience with QR code payment system with the top-three mobile banking applications in Thailand. This study concentrates on confirmatory factor analysis and structural equation modeling as a statistical tool to examine the data, model accuracy, and influence of critical variables. In addition, the researchers applied the first-order and second-order techniques to examine the relationship between constructs. Adoption readiness and perceived risk were second-order constructs. The results reveled that compatibility has an impact on attitude towards QR code payment. Moreover, adoption readiness, compatibility, attitude, and personal innovativeness are statistically significant that impact behavioral intention towards QR code payment. The strongest antecedents of behavioral intention were compatibility, attitude, adoption readiness, and personal innovativeness, respectively. Surprisingly, perceived risk and perceived trust do not statistically have a significant impact on behavioral intention towards QR code payment.

• 유통과학연구
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• 제22권5호
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• pp.93-104
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• 2024

Purpose: This study used the SORmodel (or cue utilization theory) to examine the impact of expanded quality factorsincluding product quality on customer satisfaction, attitude, and behavioral loyalty. This study examined the moderating effect of gender on the customer satisfaction-attitudinal and behavioral loyalty relationship. Research design, data, and methodology: 364 respondents were collected through an online survey and analyzed using the SmartPLS 4.0 program. Results: The findings show that product quality, along with system quality and service quality, are key determinants of customer satisfaction. In addition, this study shows that the relationship between customer satisfaction and attitudinal loyalty (repurchase and word-of-mouth intention) does not differ depending on gender, but the relationship between customer satisfaction and behavioral loyalty (share-of-visit and share-of-wallet) is stronger for women than for men. Conclusions: This research integrates concepts from environmental psychology and marketing focusing on website quality (information, system, service, and product), as well as satisfaction, attitudinal and behavioral loyalty. Online shopping mall practitioners must systematically analyze and assess the quality of online shopping, a pivotal factor driving customer satisfaction, attitude, and behavioral loyalty. Acknowledging the influence of gender on consumers' online purchasing behavior can aid online retailers in devising tailored e-commerce marketing strategies aimed at attracting and retaining customers.

• Journal of Information Processing Systems
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• 제19권3호
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• pp.385-393
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• 2023

Since the proportion of elderly citizens is increasing every year, the social interest is increasing for the health and the safety of the elderly. The nursing home is continually being created to care for more elderly people. However, the quality of service is not enough due to the lack of elderly caregivers. Elderly care and management services are being studied to replace the shortage of caregivers. Existing research for the implementation of an automatic care system has a high initial system cost. Furthermore, it lacks the ability to store and manage large amounts of data. In this paper, we propose a system that manages a large amount of data continuously generated through CCTV and provides a streaming service with a high level of quality-of-service (QoS) to users with collected video. Through the proposed system, it is possible to record and manage the behavioral information of the elderly occurring in the nursing home together with the video. In addition, according to the user's request, it has built a service that streams the video and behavioral information according to the date and time in real-time.