성과지표의 속성과 종업원만족에 관한 실증연구

조현연(Cho, Hyun-Yun),최연정(Choi, Yeon-Jung) 대한경영학회 2008 大韓經營學會誌 Vol.21 No.6

공기업 내부 프로세스 개선에 있어 학습과 성장이 주는 효과 분석

조현연(Cho Hyun Yun),송금용(Song Geum Yong) 글로벌경영학회 2009 글로벌경영학회지 Vol.6 No.4

When it comes to public company s influence on private economy, the importance of effect on performance improvement and enhancement of work efficiency for public company is becoming serious. The study, examining what the each performance driver and relationship performance driver with result, is expected to provide maximize organization performance. We focused on finding the factors affecting the efficiency improvement of internal management control about public department. To achieve research purpose, we carried out questionnaire, empirical research through collected research data from Seoul Metro employees and analyzed each relationship between performance driver and result of learning and growth perspective and internal process perspective. The results of the study support the hypotheses. According to the results, relationships between performance driver and result have meaning partially. In particular, employee retention and job satisfaction significantly influence internal process performance driver and results.

내부회계관리제도 도입효과에 대한 실증연구

조현연(Hyun yun Cho),윤종덕(Jong deok Yoon) 글로벌경영학회 2010 글로벌경영학회지 Vol.7 No.4

The main purpose of this study is to investigate that the internal control over financial reporting (here after, ICOFR) increases the value and efficiency of accounting information contents. Specifically, to examine the effects of ICOFR, this study consider both the accounting part and practical parts. The result indicates that accounting conservatism appears to be intensified after ICOFR is in effect, and the informativeness of accounting contents is improved. Moreover I identify significant increases in the ability of accounting earnings to predict future cash flows and the persistence of the earings. However, in the survey of practioners such as internal accounting officers and certified public accountants(here after, CPAs), it is shown that the ICOFR is ill conceived and that CPAs have stronger negative conception than do the officers. In sum ICOFR accounting partly contributes to increased usefulness of accounting information but the related professionals reportedly do not take advantage of the benefits of the internal control. These findings gives a suggestion that the policy will practical partly lead to improvement on the accountability and the usefulness of accounting information if there are enough inter and outer supports. The contributions of this study are as follows. First of all, I examine the effectiveness of the ICOFR through accounting part and empirical approach to the policy. Secondly, basing on accounting theories I use various proxies for earnings quality to test whether there are benefits of the policy. Thirdly, to test the attitudes of accounting professionals to the policy I consider, while prior research has mainly focused on outside auditors, two relating parties to the policy-internal accounting officers as insiders and CPAs as outsiders. Considering three contributions mentioned above I expect my empirical results to help both the relating parties who actually work with the policy and the market participants who use the information produced by them realize an importance of the internal control over financial reporting. Futhermore by pointing out the significance of the proposed policy I place a certain emphasis on demands for improvements of the policy because, if the market participants invest their capitals judging firms by the information related to the policy, managers and related parties are likely to operate the ICOFR more effectively.

헌법논쟁,개헌투쟁과 학생운동 1980~1986

조현연 ( Hyun Yun Cho ) 민주화운동기념사업회 2006 기억과 전망 Vol.15 No.-

The student movements in South Korea had been the main part of the strong social movements and the resistance against authoritarian/dictatorial government. Also, in 1980s the student movement had taken the initiative of social movements. This paper is a study on the various arguments and struggles surrounding constitutional amendment during the 1980~1986 in the student movements. Especially, I focus on the examination to the limit and fault of two main groups 1980s student movements; NL(National Liberation) group and CA(Constituent Assembly) group. Ultimately, it gives a historical lesson that a correct judgment and analysis of the situation is the key to organization of people`s power and collective eruption of the power.

중소기업에 있어서 BSC성과지표가 재무성과에 미치는 영향

조현연(Hyun Yun Cho),김도원(Do Weon Kim),윤종덕(Jong Deok Yoon) 글로벌경영학회 2009 글로벌경영학회지 Vol.6 No.3

In this study, the theory of BSC was verified empirically weather it would be utilizable for small & medium-sized enterprises as was introduced and used for excellent domestic corporations in Korea already. Analyses were carried out by the questionaire survey and financial data analysis in order to confirm the cause and effect of performance indicators of BSC in small & medium-sized enterprises. Results of the study are as follows:First, it was found that the effects of learning & growth and culture of organizations provide impacts on improvement of internal process and satisfaction of customers through enhancing business activity improvement, utilizing automation system and bringing about satisfaction of price, quality and customer service respectively. While appropriateness of job duties and compensation for performance did not show meaningful impacts on improvement of internal process and satisfaction of customers. Second, it was found that improvement of internal process provides impacts on satisfaction of customers by bringing about satisfaction of price and quality. Third, it was found that improvement of internal processes and satisfaction of customers(price and services) did not provide corresponding impacts on financial performance in small & medium-sized enterprises. Only utilization of automation system and satisfaction of quality provide meaningful impacts on financial performance. The results of this study, an empirical analysis of the BSC for domestic small & medium-sized enterprises, show indirectly that BSC can play a role as a plan for realizing financial performance from non-financial performance in small & medium-sized enterprises which suffer from the recession of economy recently.

87년 체제의 정치적 등장 배경과 한국 민주주의 연구 -87년 9차 개헌과 13대 대통령 선거를 중심으로-

조현연 ( Hyun Yun Cho ) 민주화운동기념사업회 2007 기억과 전망 Vol.16 No.-

The democratic transition in Korea was the case of `democratization by movements` and the result was establishment of so-called `1987` system`, The `1987` system` means multiple characteristics of `democracy system after democratization` appeared through the June Struggle in 1987. This paper is a study on political appearance background of 1987` system and examines the principal cause of political failure after democratization, especially centering on the 9th constitutional amendment in Korea and the 13th presidential election in 1987. The focus of this analysis is how people`s power was weakened and lost, and what was the cause of failure to turn the power of movements into new political power. In conclusion, to the present crisis of democracy in Korea is not to amend the constitution but to realize `good politics`, Because the very heart of the matter is not constitution system but concrete political practices through a good party.

이사회의 운영개선과 균형성과표의 적용

조현연(Cho, Hyun Yun) 한국회계정보학회 2006 재무와회계정보저널 Vol.6 No.2

In the post-IMF era, few tools have come to the fore that remedy the gaping information holes, process flaws, and time constraints that hamstring boards of directors in executing their corporate governance responsibilities. What s more, the leading Financial Supervisory Service statutory remedy to governance flaws - the regulations and guidelines - has created even more requirements for corporate governors. Yet a solution already exists for getting the board and top executives on the same way. A Balanced Scorecard program for the board of directors provides visibilities into corporate strategy and management s actions, as well as the checks and balances the board needs to do its job efficiently and effectively - while fulfilling its ultimate responsibility to shareholders, the capital markets, and the public.

고객만족수준이 재무성과에 미치는 영향

조현연(Cho, Hyun Yun),강구효(Kang, Koo Hyo) 한국회계정보학회 2006 재무와회계정보저널 Vol.6 No.2

Resent days many enterprise recognize that improvement of customer satisfaction may improve financial performance. Because it means that the final goal of customer satisfaction is the maximization with firms financial performance, enterprise could survive through the creation of continuous financial performance. This is the reason why, enterprise is considering financial performance measures importantly in performance evaluation process. In this study, the influence of customer satisfaction on the financial performance is examined. As a result, customer satisfaction index, the key non-financial performance measure has significant association with firms financial performance index. Moreover, high customer satisfaction has a competitive advantage, so it can be the key success factor of firm s financial performance improvement.

성과측정시스템이 경영성과에 미치는 영향: 조직학습과 민첩성의 매개효과

조현연 ( Hyun Yun Cho ),김순기 ( Soonkee Kim ),김민성 ( Min Sung Kim ),최현정 ( Hyun Jeong Choi ),김달곤 ( Dal Gon Kim ) 한국회계학회 2012 회계저널 Vol.21 No.5

The purpose of this research is to examine the relationship among performance measurement system(PMS), organizational learning, agilities and performance. Current business environment is increasingly competitive and rapidly changing due to globalization and the advancement of information and communication technologies. In order to identify opportunities and threats from such turbulent environment and respond to them appropriately, many companies are putting effort into developing dynamic capabilities. As a type of dynamic capability of organization that helps companies rapidly adapt to environmental change, agility plays an important role in sustaining competitive advantage and enhancing organizational performance. Also, Many companies have not yielded the expected economic benefits from PMS. Accounting researchers indicate that this failure is partly due to continuous reliance on traditional diagnostic PMS. The diagnostic PMS provides motivation and direction to achieve goals by focusing on and correcting deviations from preset standards of performance. This focuses on mistakes and negative variances. The interactive PMS stimulates the development of new ideas and initiatives and guides the emergence of new strategies. It closely monitors the markets and seeks to new opportunity. Therefore, it is needed to question underlying policies and to debates on various organizational problems. We think that both diagnostic and interactive PMS are needed to improve the performance. This study mainly focused on identifying relationship between PMS and agilities. All of questionnaire items in this study were selected from prior studies, and were measured on seven-point Likert-type scale from 1(non-agree) to 7(agree). Data were collected using a e-mailed questionnaire survey in Korea manufacturers randomly selected from Korea Exchange. A total of 95 useable questionnaires were received, a response rate of 23. 75%. PLS method is used for the hypotheses tests. The major results of this study are as follows. First, the highest performance group had the highest values of variable PMSs, organizational learning and agilities. The lowest performance group had the lowest values of these variables. Therefore, the companies for improving performance need to establish diagnostic PMS, interactive PMS, organizational learning and agility capabilities. Second, the mediation effect of organizational learning and portfolio agility on relationship between interactive PMS and performance was existed. Interactive PMS has been positively affecting the organizational learning and agility, and these variables effected on performance. However, operational and strategic agility didn`t effect on performance. From these results, many companies are finding it necessary to achieve portfolio agility in responding to unexpected changes in the market environment. Especially, companies should be used the interactive PMS, organizational learning and portfolio agility for performance improvement. However, this study has some limitations due to excluding antecedents of PMS such as strategy and organizational culture etc. Further research may be able to uncover the limitations and test the difference of agilities between Korea and other nation.

비재무측정치가 공기업의 경영성과에 미치는 영향

조현연(Cho, Hyun Yun),강구효(Kang, Koo Hyo) 한국회계정보학회 2006 재무와회계정보저널 Vol.6 No.1

The purpose of this study is to examine the relationship between the financial indicators and the non-financial indicators in public companies. In order to achieve the purpose of this study, first of all, we reviewed the data of the results of business for sample periods (2001-2004). Second, we investigated the effects on sales and customer-satisfaction. In this study, we used regression analysis. Independent variable are financial measures and non-financial measures using the evaluation of public firms, dependent variables are sales and customer-satisfaction about the firms. According to the results, public firms’ sales are significant financial measures and non-financial measures. Specifically, the regression coefficient of the non-financial measures are higher causal relation than the financial indicators. The result shows that there are meaningful indicators in the evaluation of public firms by non-financial measures. Afterward, this research is to be advanced concretely.