• Title/Summary/Keyword: design of MAIS

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The Effects of MAIS Strategic Alignment on Production Performance: The Consideration of AMT (생산기술 첨단화에 따른 관리회계정보시스템 전략적 연계가 생산성과에 미치는 영향)

  • Choe, Jong-Min
    • The Journal of Information Systems
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    • v.26 no.2
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    • pp.25-42
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    • 2017
  • Purpose This study empirically examined the causal relationships among the level of advanced manufacturing technology(AMT), facilitation of alignment, the degrees of strategic alignment of management accounting information systems(MAIS), and the improvement of production performance. Design/methodology/approach Data for this study were drawn from a survey of the current status of AMT used in Korean manufacturing firms. At the beginning, 131 organizations responded to the request for information. However, during the survey, 5 firms withdrew from the survey, and as a result, 126 manufacturing firms were included in the research. In order to collect data, this study administered questionnaires with the participating firms. The survey was conducted during a 4-month period between November 2015 and March 2016. Findings The results showed that the level of AMT has a significant impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of information. The causal relationships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, a high degree of MAIS strategic alignment positively contributes to the improvement of a firm's production performance.

MAIS : Design and Implementation of Intelligent Electronic Commerce System incorporating wire and Wireless Internet (MAIS : 유.무선 인터넷 통합 지능형 전자상거래 시스템의 설계와 구현)

  • 남기범;손봉기;이건명
    • Proceedings of the Korean Information Science Society Conference
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    • 1999.10b
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    • pp.137-139
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    • 1999
  • 본 논문에서는 보다 효과적이고 편리한 서비스를 제공할 수 있는 전자상거래를 위해 에이전트 기법을 유용하고 휴대형 장비를 이용해 상거래가 가능한 지능형 전자상거래 시스템을 제안한다. 제안한 시스템에서는 유.무선 인터넷 사용자는 통합 인터페이스를 통해 시스템에 접근하여 개인화된 에이전트를 생성하고, 이들 에이전트들이 거래과정에 지능적으로 참여함으로서 사용자의 직접적 간섭없이 거래가 이루어진다. 제안한 시스템은 다중(multi)의 에이전트로 구성되어 있으며, 각각의 에이전트는 Perl을 이용해 CGI(Common Gateway Interface)로 구현하였다.

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The Effects of Cultural Differences on the Design of Management Accounting Information Systems (첨단 생산기술 도입에 따른 관리회계정보시스템의 변화 : 국가 문화적 차이의 영향)

  • 최종민
    • Journal of the Korean Operations Research and Management Science Society
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    • v.28 no.4
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    • pp.61-84
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    • 2003
  • This study empirically examined the impact of national culture on the amount of information provided by management accounting information systems (MAIS). Two very different cultures, the Korean and Australian cultures, were considered in our study The results showed that the much more flexibility performance information is provided in Korean firms, while the amount of quality performance information and traditional cost control information (TCCI) produced in Australian firms is much more than in Korean firms. However, it was found that in the amount of financial performance information and advanced cost control information (ACCI), there exist no significant differences between Korean firms and Australian firms. We also investigated the effect of the three-way interactions among national culture, level of advanced manufacturing technology (AMT), and information on production performance. The results of this study revealed a significant impact of three-way interactions on the improvement of production performance. In conclusion, we suggest that under high levels of AMT, Korean firms need a large amount of information-based MAIS, while Australian firms require the ACCI and nonfinancial performance information-oriented MAIS.

A Design of Managerial Accounting Information Characteristics considered the Organizational Culture

  • Kim, Kyung-Ihl
    • Journal of Convergence Society for SMB
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    • v.4 no.4
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    • pp.7-12
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    • 2014
  • This study empirically investigated cultural differences in the amount of information provided by managerial accounting information systems as well as the differences in organizational performance according to variations in the amount of information. Through cluster analysis, I classified sample firms into five organizational cultural types: Semi-innovative, innovative, bureaucratic, semi-bureaucratic and supportive. The results showed that in the semi-innovative firms, a greater amount of the traditional and advanced types of information is produced, while in bureaucratic firms, traditional information is much more provided than in the innovative, semi-bureaucratic and supportive firms. These results confirmed cultural differences in the amount of information produced. According to the results of this study, it was found that in organizational performance, the rankings of semi-innovative firms, which have the highest scores in the amount of information, are also the highest, and the performance scores in innovative firms are generally next to those of semi-innovative firms. Hence it is concluded that there are cultural differences in the amount of information provided and theses differences affect organizational performance

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Une approche sur l' espace $anthropom\'{e}trique$ et l' espace $kinesth\'{e}sique$ (공간해석에 대한 인체지각론적 접근)

  • Lee Bong-Soon
    • Journal of Science of Art and Design
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    • v.3
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    • pp.33-61
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    • 2001
  • Dans les arts modernes, nous ressentons souvent un $probl\`{e}me$ $disloqu\'{e}par$ rapport aux humains. Ceci ne viendrait-il pas $peut-\^{e}tre$ do notre $pens\'{e}e$ dans l' $\'{e}change$ culturelle entre le monde et nous qui s' appuie trop une $temporalit\'{e}$ et logique? Cette $the\`{s}e$ approche ce $probl\`{e}me$ $\`{a}$ travers one perception anthropologique do monde, en $\'{e}tudiant$ les arts tridimensionnels avec ses $\'{e}schelles$ qui deviennes plus on plus agrandis. Maurice Merleau-Ponty, dans son livre 'la $ph\'{e}nom\'{e}nologie$ de la perception', bien $r\'{e}sumait$ une $intersubjectivit\'{e}$ entre l' espace et nous. Selon lui, l' homme prend conscience do la forme des objets avec son environnement parce quil est un corps on interaction avec eux. Donc nous $r\'{e}f\'{e}rons$ ce livre pour notre set. Et on essayera ici d' $\'{e}tudier$ le travail do Constantin Brancusi, de Alberto Giacometti, do Richard Serra et do quelques d' autres travaux d' artistes L' oeuvre do Brancusi 'la Colonne sans fin', la taille plus de 29 m, produit one impression sur le spectateur relativement $\grave{a}$ la forme continue et $r\'{e}p\'{e}t\'{e}e$ $\`{a}$ linfini de $mani\'{e}re$ unifome. La pratique de Giacometti qui tenait compte do son envergure et de la longueur do son corps ainsi que do distance et de la mesure do sos bras, Il $d\'{e}formait$ aussi les silhouettes et transformait les objects en les $\'{e}tirant$ dans la perspective. Rosalind Krauss parler $\`{a}$ loeuvre do Serra, dans son livre 'l' originalit de lavant-garde et sutres mythes modernistes' (pp. 319-333), le spectateur est toujours on mouvement on liaison entre l' horizon do corps et celui do monde. Cette $transitivit\'{e}$ abstraite $r\'{e}ciproque$ entre le regardeur et le $regard\'{e}$, qui est comme le sujet de nombreuses oeuvres do Serra. Cependant le Maximalisme est $\`{a}$ l' origine Minimalisme qui s' $\'{e}tend$ dans ses efforts $th\'{e}oriques$ jusqu' au l' espace architecturale. Ces sculptures do grandes dimensions so situent autour de $b\^{a}timent$ ou dans lespace environnementale, comme ils sent l' architecture et le paysage. On suppose ici, leurs concepts de l' espace $\'{e}largit$ $\`{a}$ celui d' architecture. La sculpture et l' architecture $r\'{e}ciproque$ l' espace tridimensionnel entre eux, mais selon l' argument do Herbert Read pour la distinction de ces deux arts originaux sont, deux saisies de l' espace, ici englobant, $l\`{a}$ $englob\'{e}$. On $\'{e}tudie$ dans co set de concept de l' espace et de l' $\'{e}chelle$ d' objet par rapport au corps humain.

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