전략적 요인과 문화적 요인이 지식경영프로세스와 지식경영성과에 미치는 영향에 관한 연구

임태훈 창원대학교 경영대학원 2010 국내석사

본 연구에서는 지식경영의 기존 연구 경향을 바탕으로 하여 지식경영시스템을 통하여 지식경영의 여러 요인들이 어떻게 지식경영성과에 미치는 영향을 고찰하고자 한다. 본 연구의 목적은 앞서 언급한 바와 같이, 경남지역의 대기업 제조업체에 초점을 맞추고 있다. 지식경영을 실제 적용을 하고 있는 기업을 대상으로 연구를 하여 지식경영을 도입 및 지식경영을 준비 중인 기업들이 이 연구를 통해 어떤 환경들이 효과적인 지식경영을 하는데 있어서 필요한지를 알아보고, 이를 통해 경쟁회사보다 더 높은 경쟁력을 확보 및 유지를 하여 경영성과의 극대화에 있어 지식경영을 어떻게 추진 적용하여야 하는가를 알아보고자 한다. 본 연구의 목적을 수행하기 위하여 다음 사항을 중점적으로 다루고자 한다. 첫째, 지식경영이 발전단계에 있어 학문적인 체계가 아직까지는 미흡한 실정에 있는 현실을 고려하여 기존 문헌의 철저한 연구를 통해 지식경영의 개념을 명확히 하고자 한다. 둘째, 지식경영이 기업의 경영성과에 미치는 영향을 통계적으로 접근하여 후속 연구의 토대를 제공할 뿐만 아니라 앞으로 지식경영 도입을 추진하는 우리나라 제조업 기업들에게 새로운 지침을 제시하고자 한다. 셋째, 지식경영의 성공요인, 지식공유 및 활용이 기업의 경영성과 간의 관련성을 실증적으로 규명하고자 한다. 넷째, 지식경영의의 성공요인이 지식공유 및 활용에 미치는 영향을 살펴보고자 한다. 다섯째, 지식공유 및 활용이 지식경영성과에 미치는 영향을 연구해 보고자 한다. 즉, 본 연구는 지금까지 진행되어온 개념적 연구결과 들을 종합하고 지식경영 환경 및 지식경영프로세스에 대한 이해를 높일 뿐 아니라 기존 실증적 연구들을 포괄 할 수 있는 지식경영 통합모형을 제시하여 지식경영을 도입하려는 기업 또는 지식경영 도입기에 있는 기업의 지식경영에 구체적 도움을 주고자 한다.

知識經營을 통한 소프트웨어開發業體의 競爭優位 確保戰略에 관한 硏究

심재용 昌原大學校 經營大學院 2004 국내석사

In terms of business administration, it is assumed that an enterprise has to operate the system efficiently for reducing expenses and producing the maximum benefits, but they are forced to aim for survival than enterprise growth and benefits increasement. In the middle of the rapidly changing business environment, the Knowledge Management is the most important thing and our enterprise's benefit through introducing and using this Knowledge Management is not showed quantitatively. As it is said that the unmeasurable is the uncontrollable, if we can't measure the effect of the Knowledge Management introduction, we won't be able to know how the Knowledge Management affects us and how much benefits it provides to us. The previous study regarding to the measurement of this Knowledge Management revealed its major factors and the relationship with the competition superiority. The subject of this study is the Competitive Advantage Strategy of the Software Development Company's Knowledge Management to search the Competitive Advantage Strategy through the field knowledge management using the previous study results. To do this: First, the major factor of the Knowledge Management affecting an enterprise competitiveness strengthening will be found through the theoretical study. Second, how much these factors affect the competitive advantage of the software development company through the cost advantage and the differentiation strategy will be found. Third, if the effect of the major factors of the knowledge management on the Competitive advantage differ according to the scale of an enterprise will be founded, and the strategy for aquisition of the competitive advantage will be presented. In order to positively verify this study, answers to 2,331 sheets of questionnaire were given using Internet Research System. Owing to these great numbers of questionnaire, the result of the verification could be expected more reliable. The results of the positive analysis for hypotheses are summarized as follows. First, it is found that the knowledge management has meaningful effect on the cost advantage of the software development company and that the knowledge management process is most important among its sub-factors. As a result, the process should be regarded to acquire the cost advantage through the knowledge management. Meanwhile, it is appeared that the knowledge management strategy doesn't take effect a lot. Second, it is founded that the knowledge management has meaningful effect on the differentiation of the software development company. But generally it affects differentiation less than cost advantage. In the relationship between knowledge management and differentiation, information technology is most important among the knowledge management's sub-factors. For the software development company applying cost advantage and differentiation as a knowledge management's sub-factors, it is found that the knowledge management process has the most effect on the competitive advantage. In order to acquire the competitive advantage, therefore, the efficiency of work, the cooperation between departments and the knowledge sharing system should be improved properly. Third, it is found that how much the knowledge management affects the competitive advantage is depending on the scale of a company. It is in large enterprise that the knowledge management has the most effect on the competitive advantage, and then it is in small' and medium one. It is the reason large companies meet and support requirements of the CEO's mind and the process for the knowledge management. Small companies can directly approach the number of employees or sales while medium companies cannot manage various processes or arrangement of manpower as large company. As a result, the knowledge management has more effect on the competitive advance in small companies than in medium one.

戰略的 提携의 成功要因과 持續的 競爭優位, 組織力量 그리고 經營成果간의 關係

정의택 창원대학교 경영대학원 2007 국내석사

1. 치열한 경쟁에서 생존하기 위한 기업의 노력은 예전보다는 글로벌 경쟁환경이 오히려 더 심해지고 있으며 기업의 수익성은 날로 악화되고 있다고 한다. 이러한 경영환경에서 기업의 경쟁력을 높이고 지속적인 경쟁우위를 갖기 위한 제반 노력들은 기업의 구조조정, 벤치마킹 등 다양한 각도에서 시도되고 있으나 특히 기업간 상생효과를 유도할 수 있는 기업간 전략적 제휴가 최근 부각되고 있다. 기업의 경비절감과 원가우위, 가격경쟁력을 갖기 위해 저핵심분야를 아웃소싱하는 사례도 늘고 있으나, 오히려 협력회사와의 갈등 등을 야기하는 문제가 발생하여 아웃소싱보다는 전략적 제휴를 채택하는 기업이 늘고 있다. 기업간 전략적 제휴는 시장 개척의 어려움, 수익성 감소 등을 타개하기가 용이하며 또한 경쟁우위를 확보하기 위한 방안으로도 많이 활용되고 있다. 본 연구는 전략제휴 구성요인에 관해 연구를 한 연구자들인 다스와 로얄(1999), 헤이드와 존(1998), 길로이(1999), 박정민(2001)등의 연구와 그리고 파트너 선정기준의 구성요인은 게링거(1991), 이세래(2001)의 연구와 전략적 제휴 구성요인과 전략적 제휴 파트너 선정기준이 성과인식에 영향을 미치는 영향요인은 구마(Kumar, 1995)등의 연구를 기초로 하였으며 또한 이러한 전략적 제휴요인과 지속적 경쟁우위와 조직역량 그리고 경영성과간의 관계를 검증하기 위해 연구모형을 도출하여 검증하였으며 구체적인 검증 결과는 다음과 같다. 첫째, 전략적 제휴구성요인인 정보공유, 신뢰성, 의존성은 지속적 경쟁우위에 긍정적인 영향을 미치는 것으로 나타나, 전략적 제휴를 위한 정보 공유, 신뢰성 등은 기업의 지속적 경쟁우위를 증대시키는 것으로 파악되었다. 둘째, 전략적 제휴구성요인인 정보공유, 신뢰성, 의존성은 조직역량에 긍정적인 영향을 미치는 것으로 나타나, 기업의 전략적 제휴요인은 조직역걍을 증대시키는 것으로 파악되었다. 셋째, 파트너선정기준인 파트너관련기준과 과업관련기준은 지속적 경쟁우위에 긍정적인 영향을 미치는 것으로 나타나, 파트너 선정기준과 과업관련 선정기준이 신중할수록 기업의 지속적 경쟁우위는 높아지는 것으로 파악되었다. 넷째, 파트너선정기준인 파트너관련기준과 과업관련기준은 조직역량에 긍정적인 영향을 미치는 것으로 나타나, 전략적 제휴파트너 선정시 신중함은 조직역량을 증대시키는 것으로 파악되었다. 다섯째, 조직역량은 지속적 경쟁우위에 긍정적인 영향을 미치는 것으로 나타나, 기업의 조직역량 특히 최고경영자의 역량부분은 기업의 지속적 경쟁우위를 증대시키는 것으로 파악되었다. 여섯째, 지속적 경쟁우위는 경영성과에 긍정적인 영향을 미치는 것으로나타나, 기업이 경쟁기업에 비해 지속적 경쟁우위를 가짐으로써 경영성과를 높이는 것으로 파악되었다. 일곱째, 조직역량은 경영성과에 긍정적인 영향을 미치는 것으로 나타나, 기업의 조직역량 특히 최고경영자의 시장분석 능력, 기회포착 능력 등은 기업의 경영성과를 높이는 것으로 파악되었다. The purposes of this study are following. First, to provide the theory background of strategic alliance, SCA, organizational capacity, and corporate performance. Second, to verify the relationship among strategic alliance, sustainable competitive advantage, organizational competence, and business performance. Third to provide the research model above variables, and managerial implication to increase business performance The hypotheses of this study are following. H1 : The factors of strategic alliance has a positive effect on the sustainable competitive advantage. H2 : The factors of strategic alliance has a positive effect on the organizational capacity. H3 : The selection criteria of partner has a positive effect on the sustainable competitive advantage. H4 :The selection criteria of partner has a positive effect on the organizational capacity. H5 : Organizational capacity has a positive effect on H6 : Sustainable competitive advantage has a positive effect on the corporate performance. H7 : Organizational capacity has a positive effect on the corporate performance. The implication of this study are following. First, this study provides effect of mainly joint information reliance between strategic alliance structure factor and performance awareness. Second, this study provide effect of task criteria/ partner criteria, image of company between partner selection criteria and performance. Third, this study recognized plus relationship factor is good relationship each other. The limitation of this paper and further assignment following This paper limitation have problem generalized by result of this study because we limited small business units in Changwon complex. And there are no model and theory before studied paper.

환경요인이 환경성과와 경영성과에 미치는 영향에 관한 연구

이용순 昌原大學校 經營大學院 2004 국내석사

Korean enterprises are aware of the global changes in the environmental administration strategies, but still have not accepted it as an urgent task of administration. Thus, the study was intended to investigate the relation between the environmental factors of enterprises and the administration performance and suggest a strategic plan for enterprises. The environmental factors of enterprises were divided into political factor, economic factor, and environmental adminstration behavior. The findings from the study were as follows. In the test of sub hypothesis for the hypothesis to verify the influence of environmental administration factors on environmental performance, only the supervision of environmental bodies had a statistically significant influence on environmental administration performance. Environmental management performance was significantly influenced by environmental political factor. In the test of sub hypothesis for the hypothesis to identify the effects of environmental economic factors on environmental performance, both environmental market opportunity and reward orientation had statistically significant influence on environmental administration performance and environmental management performance in 5% significance level. In the test of sub hypothesis for the hypothesis to identify the influence of environmental administration behavior on environmental performance, only environmental administration participation had statistically significant influence on environmental operation performance. Environmental administration participation and environmental facility management had significant influence on environmental management performance. In the test of sub hypothesis for the hypothesis to identify the influence of environmental political factor on administration performance, environmental policy factor had a significant influences on both finance performance and non-financial performance. In the test of sub hypothesis for the hypothesis to identify the influences of environmental economic factors on administration performance, environmental economic factor had significant influences on both financial performance and non-financial performance. In the test of sub hypothesis for the hypothesis to identify the influence of environmental administration behavior on administration performance, financial performance was significantly influenced by both environmental administration participation and environmental facility management. Non-financial performance was influenced by environmental administration participation. In the test of sub hypothesis for the hypothesis to identify the influence of environmental performance on administration performance, both financial performance and non-financial one were significantly influenced by environmental performance. In the test of sub hypothesis for the hypothesis to identify the influence of environmental performance by environmental management characteristics on administration performance, influence on administration performance was different to whether or not environmental policy and whether or not dedicated department of environmental management.

R&D部門의 知識經營 模型 硏究

김진태 창원대학교 경영대학원 2003 국내석사

An enterprise must be able to develop highly qualified products as early as possible to keep a competitive power in a limitless competition. To do so, it should have not only communicative function which can connect specialists within or outside the company with the network but also an achievement rewarding system which makes fairly rewarded by knowledge and human resources. Therefore this research proposes a model of effective knowledge management which may be equipped with all of the functions. First, I acknowledged the following points through a theoretical research. That is, the competitive power in a company must be developed by systematically finding out, using and sharing personal knowledge and know-how as well as the company's intellectual property. Successful knowledge management can be actualized by coordinating persons, strategies, skills, processes in the company. Second, I understood development process of new products and emphasized the importance of enlightenment and accumulation of knowledge with marketing department. For the knowledge management process in a R&D department, I proposed the organized Infra(strategy & leadership, organization structure, knowledge cycle in achieving, creating, accumulating and analyzing the knowledge) as well as technological Infra (network, coordinating system, database). In addition I suggested some problems in knowledge development process in a R&D department. They are divided into knowledge cycle, organizational Infra and technological Infra. Third, I analyzed some examples of advanced companies to find effective models in a R&D department and found some elements necessary in effective knowledge management through searching problems in knowledge management in a R&D department. Fourth, I regarded chart and document management, part information management, BOM information management, design change management, workflow management, task information management, approval/user management, assessment/rewarding management, outside network management, management within the company, communication management, learning community management as stored in a data vault. They are actualized in Web to be used effectively. But there are some limits in this research. First, It is necessary that the whole system including products, management, sales, personnel and other parts should be considered. Because this research is limited in a R&D department perspective. Second, when they are applied, some elements in success and failure didn't be analyzed. Third, There should be a plan to construct this model and actualize the products systematically. For these limit, research movements from now must be proposed considering a correlation between whole system, finding similar models in knowledge management and analyzing the elements in success and failure. In conclusion, I wish that this treatise will be able to be useful not only systematizing the knowledge based on the market-oriented view b but also introducing effective knowledge management model in a R&D department which can be being helpful in developing competitive products.

企業의 競爭戰略과 프로세스 혁신이 經營成果에 미치는 影響에 關한 實證硏究

丁勇孝 昌原大學校 經營大學院 2005 국내석사

First, this study is to verify the hypotheses of "Cost-leadership strategy will take considerable effects on business performances (Financial, Non-financial Index)." and "Differentiation strategy will take considerable effects on business performances (Financial, Non-financial Index)." by measuring the effects of cost-leadership strategy on business performances, taking consideration of the executive abilities of cost-leadership strategy and differentiation strategy, the types for companies' competitive strategy. Second, this study is to verify the hypothesis of "Process innovation will take considerable effects on business performances (Financial, Non-financial Index)." by measuring the effects of process innovation on business performances, taking consideration of the executive abilities of companies' process innovations. For the competition strategies of the organization, we have studied on sub-parameters of cost-leadership and differentiation strategies except for concentration strategy according to the generic competitive strategies presented by Porter. While cost-leadership strategy was divided by economy of scale and capacity, differentiation strategy was divided by differentiation policy and relationship between value activities. Process innovation was divided according to customer-orientated, zero-based thinking way and task process. Business performance was divided into non-financial and financial index as sub-parameters. In order to verify the relationship between these parameters positively, we have executed a research through questionnaires for manufacturing industry out of listed companies in the country. On the basis of the collected data through spot research, the results of verified hypotheses are summarized as follows: In this study, multiple regression was used to verify the hypotheses. Statistical estimate values used in verifications of hypotheses include non-standardized beta(B) and standardized beta(Beta) which are regression coefficients of regression formula, value t to distinguish significant level, value F to identify proper regression formula, value R2 to represent the descriptive ability of independent parameter in regression formula. For the standard of hypotheses verification in this study, statistical significant level was set to 5%, and the value R2, representing the descriptive ability of independent parameter describing business performances considered the regression model with the value of 0.20 or more as a statistical significant thing. We have determined if the hypothesis would be selected by analyzing the obtained test statistic through statistical hypothesis verification performed according to this standard. First, the hypothesis No.1 of "Cost-leadership strategy will take considerable effects on business performance."has analyzed through 1-1 and 1-2. 1-1. The hypothesis of “Cost-leadership strategy will take considerable statistic effects on non-financial index." was rejected. 1-2. The hypothesis of “Cost-leadership strategy will take considerable statistic effects on financial index.” was adopted partially. According to the above results, cost-leadership strategy takes considerable statistic effects on not non-financial index but financial index. Especially since the capacity takes considerable effects on financial index, the hypothesis No.1 of this study was rejected. Second, the hypothesis No.2 of “Differentiation strategy will take considerable statistic effects on business performance.” has analyzed through 2-1 and 2-2. 2-1. The hypothesis of “Differentiation strategy will take considerable statistic effects on non-financial index.” was adopted. 2-2. The hypothesis of “Differentiation strategy will take considerable statistic effects on financial index.” was adopted. Therefore, the hypothesis No.2 of "Differentiation strategy will take considerable effects on business performances.” was adopted. Third, the hypothesis No.3 of “Process innovation will take considerable statistic effects on business performances.” was analyzed through 3-1 and 3-2. 3-1. The hypothesis of “Process innovation will take considerable statistic effects on non-financial index.” was adopted. 3-2. The hypothesis of “Process innovation will take considerable statistic effects on financial index.” was rejected. Therefore, the hypothesis No.3 of "Process innovation will take considerable effects on business performances.” was adopted partially. For the rejected hypothesis No.1, the following research are required for the result that cost-leadership strategies such as capacity or economy of scale take considerable effects on non-financial indices such as serviceimprovement, brand image reformation or talent training, based on a wide range of questionnaire and collection of samples' qualities.

창원경제 발전을 위한 지역기업 활성화에 관한 연구

김병주 창원대학교 경영대학원 2005 국내석사

With the importance of metropolitan economy, it would not be an overstatement to say success regional communities is dependent upon development of the metropolitan economy. In local autonomy, successful development of urban economy depends on regional economic development with proper analysis of regional economic structure and its conditions. Success or fail of the stimulation of regional economy depends on the actual administration of local communities. In other words, stability of regional economy is not something that can be granted but is something that needs to be created and developed, which is the only true means by which regional economy may be improved. The key players in development of regional economy are its administrative body, its businesses, and the members of its community. With this in mind, the role of the local government, which is a main body of local economy, is to develop local economic policies, conduct studies on regional economy, develop human resources, conduct administrations of the local government with efficiency, and provide suitable conditions for settlement of businesses in the community. Economic circles have stated in order for a business to put down its roots in the regional economy, positive perception and devotion of the members of the regional community is of an important prerequisite? The foundation of regional economic development is relentless business activity, and through increased production, regional economy may be stimulated. For a sound development of urban communities, the most fundamental task is for the nation, local government, businesses and members of the community must join in unity in collaboration for building a foundation for its success. With this foundation, not only is improvement in livelihood of the local citizens made possible, but also, it will contribute to the overall improvement in the domestic economy.

관계지향성이 혁신성에 미치는 영향에 관한 실증연구 : 협력업체와 모기업을 중심으로

이곡지 창원대학교 경영대학원 2007 국내석사

A key factor in the success of firms is the extent of their innovation capability also referred to in the literature as innovativeness and defined as cultural readiness and appreciation for innovation (Hult et al., 2004). It has been argued that a firm must be innovative to survive in a volatile environment (Johnson et al., 1997). Innovation is central to differentiation and hence, competitive advantage(Porter, 1985), whereas innovativeness has been found to have a positive influence on business performance(Deshpande et al., 1993; Yamin et al., 1997). It follows that studies aiming at identifying what enhances innovation capability in an organization and performance consequences thereof should be at the forefront of organizational innovation research. The purpose of this study is summarized as accordingly presented; First, to examine relationship orientation, innovativeness, product and service quality and firm performance. Second, to establish the research model based on past research. Third, to verify research hypotheses empirically. Fourth, to elicit factors to improve the performance of the small to medium size companies The following hypotheses are set up for the research objectives. The multi-regression analysis is used to verify hypothesis. Results of this study : First, some sub-hypothesis of hypothesis 1 are accepted and others are denied. It shows that relationship orientation and innovativeness are key organisational capabilities. The study has found that adoption of relational exchange will have an influence on key organizational capabilities including capacity to innovate Second, some sub-hypothesis of hypothesis 2 are accepted and others are denied. It shows that both parties in customer-supplier relationships identify ways to reduce or remove redundant costs, to improve quality and reliability and to increase speed and flexibility. A closer working relationship will also improve customer responsiveness Third, some sub-hypothesis of hypothesis 3, 4 and 5 are accepted. It shows that Effective supply chains have been found to contribute directly or indirectly to an increase in various performance indicators for buyers as well as suppliers in the buyer-seller dyad Fourth, some sub-hypothesis of hypothesis 6 are accepted. It shows that trust, shared value and empathy had a significant effect on business performance. Implications of this study are following. First, this study shows that Managers should emphasize the development of client relationships and inter-organisational capabilities that can lead towards higher levels of innovativeness. The study supports the notion that the ability to provide high quality product and services, and fulfil customer requirements requires building client relationships and introducing innovations in processes and techniques. Second, The study has indicated that innovativeness is influenced by relationship orientation between two partners in a business-to-business setting. Third, that innovativeness is an important determinant of product and service quality and in consequence customer value and firm performance. Limitations of this study are following : First, it was difficult to achieve a truly representative sample(that is, public and private sector balanced approach, gender, age and industry type) in a population base the size of Korea. Second, we was dependent on the horizontal method. So it's difficult to expect the future based on the trend of past and present time. Third, we used only questionnaires to collect the basic data, so it's hard to do the research objectively. So face-to face interview is needed to overcome the limitation of questionnaire. 첫째, 관계지향성의 특성과 혁신성에 대한 관계를 검증한 결과, 신뢰를 제외한 결속력, 의사소통, 가치공유, 감정이입은 혁신성에 통계적으로 유의한 영향을 미치는 것으로 나타났다. 따라서 부품공급업체와 부품구매업체 간의 거래에서의 관계지향성은 혁신능력을 향상시킬 수 있는 영향요인이라고 할 수 있다. 둘째, 관계지향성의 특성과 품질의 하위변수인 제품품질과 서비스품질 간의 관계를 검증한 결과, ‘관계지향성의 특성인 신뢰, 결속력 및 가치공유’는 제품품질에 유의한 영향을 미치는 것으로 나타났으며 ‘관계지향성의 특성인 신뢰와 결속력’은 서비스품질에 유의한 영향을 미치는 것으로 나타났다. 따라서 부품공급업체는 부품구매업체와의 관계의 유지하기 위해서 거래관계의 불만과 감정적인 입장을 나타내기 보다는 제품과 서비스의 우수성을 인정 받기위해 노력한다는 것을 알 수 있다. 셋째, 혁신성과 품질의 하위변수인 제품품질과 서비스품질에 통계적으로 유의한 영향을 미치며 또한 혁신능력으로 기업의 경영성과에도 유의한 영향을 미치는 것으로 나타났다. 즉 혁신성으로, 향상된 제품과 서비스의 품질은 거래 기업과의 장기거래를 가져와 거래비용을 감소시키며 결과적으로 경영성과의 향상을 가져온다는 것이다. 넷째, 품질의 하위변수인 제품품질과 서비스 품질은 경영성과에 통계적으로 유의한 영향을 미치는 것으로 나타났다. 따라서 기업의 경영성과 향상을 위해서는 제품품질과 서비스품질의 향상을 위한 노력을 강구해야 할 것이다. 다섯째, 관계지향성의 특성인 ‘신뢰, 가치공유 및 감정이입’은 경영성과에 통계적으로 유의한 영향을 미치는 것으로 나타났다. 기업간의 거래에서 발생하는 경영성과는 단기적인 성과의 측정보다는 장기적인 성과를 측정한다. 이때 부품공급업체는 단기적인 기업의 거래관계에서 제품의 품질과 납기일을 준수하기 위한 상호간의 의사소통과 긴밀한 유대관계를 중시한다. 그러나 시간이 지나 장기적인 거래관계를 유지할 수 있는 신뢰, 가치공유 및 상대방의 감정을 인식할 수 있는 믿음이 쌓이면 관계의 지속성을 확신할 수 있으며 이로 인한 안정적인 구매업체를 확보할 수 있다.

전략지향성이 경쟁우위에 미치는 영향에 관한 실증연구

최미숙 창원대학교 경영대학원 2008 국내석사

Purposes of this study were : First, In this study, we try to review strategic Orientation, competitive advantage and the performance in travel agency's management. Second, In this study, we try to find the right elements of an strategy, and to look for the appropriate relationship between improving the business management and continuing the growth of travel agencies. To test the hypotheses, data was collected through questionnaire instruments from 270 managers who have worked in travel agencies. Frequency analysis, factor analysis, reliability analysis, regression analysis among SPSS sub-programs were used the nature of the data and verify the hypotheses, Results of this study First, strategic Orientation has a partially positive influence on competitive advantage. Second, ' competitive advantage had a partially positive influence on the performance. Third, strategic Orientation has a partially positive influence on the performance. Strategic implications of this study are following. First, this study shows that the strategical travel agency's management increases market and financial performance, develop and maximizes a personal ability and contributes to its continuous competitive advantage. The small travel agency are stingy for the investment to development human resources. Investment to develop human resources is a crucial element which decides success or failure in the realization of goal for an enterprise. Travel agency's managers should acknowledge people. that is to say human resource, to be a strategic asset, and try to do their best to achieve competitive edge through strategic human resource management. Second, this study shows that the small service firms may have to create and maintain their competitive advantage based on their core capabilities and differentiated strategies, which will lead continuous survival and profits of the firm. Limitations of this study are following: First, we used only questionnaires to collect the basic data, so it's hard to do the research objectively. So face-to face interview is needed to overcome the limitation of questionnaire. Second, it was difficult to achieve a truly representative sample(that is, public and private sector balanced approach, gender, age and industry type) in a population base the size of Korea, because we chose only travel agency's managers of Gyeongsangnam-do. Third, we was dependent on the horizontal method. So it's difficult to expect the future based on the trend of past and present time.

회계정보특성이 경영성과에 미치는 영향에 관한 연구

이병열 창원대학교 경영대학원 2007 국내석사

To face with the Economical-globalization’s pressure, enterprises take a series of the economic reformation to insure advantage. Especially, recently in the informational management environment, Business enterprise for adapting to the quickly environmental changes and developing, need to design the organization structure system again. These structures can suitable management control system very well. Regarding this, this research considers the accounting information characteristic comprehensively, in order to grasp the management environment, the organization structure; the information standard had any regarding the accounting information characteristic the influence, the accounting information has any influence regarding the management achievement to carry on the confirmation. In order to adapt for the environment changes, the organizational structure information standard and the accounting information characteristic relations, based on advanced research of the accounting information characteristic with managed results, to establish the research model and the supposition for the foundation. And based on the questionnaires, survey the small and medium-sized enterprises. About the confirmation analytic method, in order to grasp the influence between the management environment and the accounting information, implement the supposition appraisal through the multiple regression analysis. We can be concluded by the supposition appraisal: First, the result of the relation between the appraisal organization structure and the accounting information characteristic relates indicates the management environment has systematic influence on the accounting information characteristic scope, timeliness, induction. Therefore, may say the organization structure has the important influence regarding the accounting information characteristic. Second, the results of the relation between the appraisal organization structure and the accounting information characteristic indicates the organization structure has systematic influence on the accounting information characteristic scope, timeliness, induction. Therefore, may say the organization structure has the important influence regarding the accounting information characteristic. Third, the result of the relation between the appraisal information standard and the accounting information showed that, the information standard has systematic influence to the accounting information characteristic scope, timeliness, induction. Therefore, may say the accounting information standard has the important influence regarding the accountant information characteristics. Forth, the result of the relation between the accounting information characteristic and the management achievement demonstrated that, the accounting information characteristic has systematic influence to the management achievement financial achievement; the non-financial cost has in the statistical similar influence. Therefore, may say the accounting information characteristic has the very important influence regarding the management achievement. The implications of the research concrete management strategy are following: First, the accounting information characteristic and the former research constitute the exploratory, the technical research, in the research that takes the small and medium-sized enterprise as the object confirmation, may to make the contribution about the accounting information characteristic research. Second, the management environment has influential regarding the accounting information characteristic. In the scope, in the timeliness demonstrated that the environment complexity and the dynamic are importance in the induction environment complexity, the dynamic, the competition intensity is important in the dynamic the tendency environment complexity and the dynamic are important, but the R2 is low so the supposition is denied. May know the enterprise in order to correspond the environment’s rapid changes, will forestall to hold the opportunity, lead the future environment to advocate the efficiency to construct reflects accounting information characteristic accountant the system. Third, organization structure has influence to the accounting information characteristic. In the scope shows the importance of the jurisdiction committee’s let in timeliness and induction shows the importance between the jurisdiction committee’s let and the interdependence among the departments in the Gathers shows that the determination’s participation, the jurisdiction committee lets and the interdependence among departments. This may regard as the organization structure’s decentralization. If the mutual dependent among department is high, its accounting information characteristic standard is high. Therefore, the enterprise which the management innovates to have the essential construction in the organization through accountant the economic information characteristic, need to construct the jurisdiction committee to let, mutual dependence among departments, and activate accounting information system. Fourth, information standard has influence to accounting information characteristic. In the scope shows the importance of the set-up plan, the advancement environmental equipment; in the timeliness shows the importance of the advancement environmental equipment in induction and statistics shows the importance of the advancement environment and equipment. The construction of the advancement environment and the equipment should meet the organization from the accounting information characteristic, and this provides implications for the operator and the superintendent. Fifth, the accounting information characteristic has influence to the manage achievement. In the non-financial achievement shows the importance of a scope, compatibility and induction in the financial achievement shows the importance of the scope. We may know from this, the enterprise in order to guarantee the competitive advantage, is supposed to consider the management environment, organization structure. The information standard achieves the suitable design in the accounting information system.