교육서비스품질이 교육수요자의 만족과 행동의지에 미치는 영향

최지은,강윤식,김문섭 한국산업경영학회 2018 경영연구 Vol.33 No.2

This research aims to verify the influence of the evaluation of education service quality on student responses, such as satisfaction with the service and willingness to engage in a specific behavior (i.e., willingness to donate, recommend to other people, etc.). Specifically, this research argued that the sub-dimensions of education service quality are different from those of service quality in general service contexts, and suggested specific sub-dimensions of education service quality that are appropriate for Korea. This research adopted two outcome variables (satisfaction with education service quality and willingness to engage in a specific behavior), and suggested that a positive evaluation of education service quality improves satisfaction with the service and willingness to engage in a specific behavior sequentially. In addition, this research suggested that the influence of education service quality on satisfaction with the service would be amplified by students’ academic motivation. In order to verify the suggested hypotheses, a survey of students who attended the same university in Korea was conducted. Through the analysis, it was found that most of the sub-dimensions of education service quality improved satisfaction with the service and ultimately have an impact on willingness to engage in a specific behavior. Also, the influence of a positive evaluation of education service quality on satisfaction was particularly pronounced for students with a high intrinsic academic motivation. Future research on education service quality should be expanded in terms of scope, in order to provide practical implications for universities which want to improve education service quality. 본 연구에서는 서비스품질과 관련된 연구를 확장하여, 교육서비스품질의 하위차원과 이러한 하위차원이 교육수요자의 반응에 미치는 영향을 규명하고자 하였다. 구체적으로, 본 연구에서는 대학교육의 특수한 서비스품질은 기존의 서비스품질의 하위차원과는 다르다는 점에 주목하였다. 그리고 교육서비스품질의 하위차원을 국내외 연구에 근거하여 국내 실정에 적합한 교육서비스품질의 하위차원을 재검토하였다. 또한 서비스품질과 만족도 간의 관련성을 규명하는 것에서 더 나아가 서비스품질이 만족도와 행동의지에 연이어 영향을 미치는가를 알아보고자 하였으며, 서비스품질이 만족도에 미치는 영향은 교육수요자의 학습동기에 따라 달라질 수 있다고 제안하였다. 본 연구에서 제안한 일련의 가설을 검정하기 위하여 특정 대학의 동일한 단과대에 소속된 학생들을 대상으로 설문을 진행하였다. 분석 결과, 서비스품질의 하위차원 중 대다수가 만족도와 행동의지에 연이어 영향을 미쳤으며, 내재적 동기 수준이 높은 교육수요자의 경우에 서비스품질이 만족도에 더 큰 영향을 미치는 것으로 나타났다. 이러한 연구 결과는 서비스품질과 관련된 학문적 영역을 확장하였으며, 교육서비스품질을 향상시키려는 대학에게도 실무적 시사점을 제공한 것으로 보인다.

직급별 감사투입시간이 초도감사 회계품질에 미치는 영향

신수진,배성호 한국세무학회 2019 세무와 회계저널 Vol.20 No.3

This study analyzes the effect of rank-specific audit hours on initial audit quality by using the newly disclosed rank-specific audit hours data according to the amendment of the ‘Act on External Audit of Corporations’ in May 2014. In this paper, we propose additional evidence on the initial audit quality debate with the perspective of rank-specific audit hours. From 2014 to 2017, audit hours were collected and classified as partner CPA, registered CPA and trainee accountant. Audit quality was measured by the modified Jones model discretionary accruals(Dechow et al. 1995) and the performance matched discretionary accruals(Kothari et al. 2005). With the criteria of non-financial listed companies and December year end, our final sample is 3,108 observations. The multiple regression results are as follows. First, rank-specific audit hours and total audit hours showed negative significant correlation with discretionary accruals. In other words, the increase of audit hours leads to the increase of audit quality. Second, when the initial audit, audit hours of partner CPA and trainee accountants were not significantly related with discretionary accruals. However, there was a significant positive relation between discretionary accruals and audit hours of registered CPA. It means that the registered CPA is lack of understanding about initial auditing. Or it may be due to the economic interests with initial client. According to the literature, there is no consistent conclusion about initial audit quality. So, this study contribute to the literature with additional factors on initial audit quality by examining the effect of audit hours on initial audit quality and the effect of rank-specific audit hours on audit quality. Also, this study suggest meaningful results of the initial audit quality under auditor designation system. 본 연구는 2014년 5월 「주식회사의 외부감사에 관한 법률」의 개정에 따라 감사보고서에 새로 공시되는 직급별 감사시간을 이용하여 직급별 감사시간이 초도감사 회계품질에 미치는 영향에 대해 분석한다. 이를 통해 감사인지정제에 대한 논의가 본격적으로 진행되고 있는 시점에서 감사인지정제 확대 시 예상되는 초도감사 품질논쟁에 대한 추가적 증거를 제시하고자 한다. 연구기간은 2014년부터 2017년으로 감사보고서의 ‘외부감사 실시내용’에 제시된 감사업무 담당 회계사의 직급별로 담당이사, 등록회계사, 수습회계사로 구분하여 수집하였고, 감사품질을 수정Jones 모형(Dechow et al. 1995)과 성과대응모형(Kothari et al. 2005)으로 측정하였다. 12월 결산월의 비금융 상장기업 3,108개로 분석한 결과는 다음과 같다. 첫째, 직급별 감사시간 및 총 감사시간은 재량적 발생액과 음(-)의 유의한 상관관계를 나타내었다. 즉, 감사인의 감사투입시간 증대가 감사품질의 증대로 이어짐을 의미한다. 둘째, 초도감사 시 담당이사, 수습회계사의 투입시간은 재량적 발생액과 유의한 관련이 없었다. 그러나 등록회계사는 제한적이지만 재량적 발생액과 유의한 양(+)의 관계가 나타났다. 등록회계사의 감사투입시간이 증가함에 따라 재량적 발생액이 증가한다는 결과는 등록회계사가 초도감사를 수행할 때 피감사회사에 대한 이해가 부족하거나, 계속감사 계약의 유인 등으로 인한 경제적 이해관계가 원인일 수 있다. 선행연구에서 초도감사 품질에 대해 일관적인 결론을 내리지 못한 상태에서 본 연구는 감사시간이 초도감사 품질에 어떠한 영향을 미치는지, 직급별 감사시간이 초도감사 품질에 어떠한 영향을 미치는지를 검증하였다. 이를 통해 초도감사 품질에 영향을 미치는 원인에 대한 추가적인 증거를 제시하였다는데 공헌점이 있다.

The Effect of Initial Audit Fee Discounting on Audit Quality: Using Rank-Specific Audit Hours

박선영,선우혜정,이유진 한국국제회계학회 2022 국제회계연구 Vol.- No.104

[Purpose]This study reexamines the audit quality effect of audit fee discounting of initial-year audit fees (“low-balling”) and delves into the reasons behind it using rank-specific audit hours. While prior studies examine the relation between initial-year audit fee discounts and audit quality, the results are inconclusive. The availability of information on rank-specific audit hours provides an opportunity to conduct more in-depth analyses on the reasons for the documented results on the audit quality effect of low-balling in Korea. [Methodology]For the period 2005-2015, we use a final sample of 11,676 firm-year observations to analyze the effect of low-balling of audit fees on audit quality. Audit quality is measured by (performance-matched) discretionary accruals, and the level of audit team experience is measured by audit hours of various ranks of audit engagement team personnel, such as quality reviewers, audit partners, licensed accountants, unlicensed staff, and specialists. [Findings]We find weak evidence that audit quality is significantly lower in the first year of an audit engagement compared to continuing engagements. However, among initial-year audit engagements, we find no evidence of any incremental impairment in audit quality for engagements with fee discounts. To examine how auditors secure the level of audit quality, we further examine the characteristics of the engagement team of low-balling auditors. We find that low-balling auditors do not exhibit any systematic tendency to spend lower audit hours or assign less experienced personnel to the engagement. [Implications]The finding suggests that auditors internalize temporary losses from initial-year fee discounting to attract new audit contracts, rather than transferring the cost to clients by exerting less effort, and thus are able to maintain their audit quality. This study demonstrates how auditors tackle the regulatory concerns over audit fee low-balling causing low audit quality.

Metrics to Predict Future Modifications and Defects Based on Software Requirements Specifications

Taketo Tsunoda,Hironori Washizaki,Yosiaki Fukazawa,Sakae Inoue,Yoshiiku Hanai,Masanobu Kanazawa 대한전자공학회 2019 IEIE Transactions on Smart Processing & Computing Vol.8 No.3

In software development, the quality of the upstream process greatly affects the quality of the downstream process. However, few studies have applied metrics to estimate quality, controlled the quality quantitatively, or have verified the relationship between specifications and software quality. One reason is that specifications are described in natural language, making it difficult to quantitatively evaluate software metrics, such as complexity. Although high-quality software requirements specifications (SRSs) lead to successful implementation, neither a simple quantitative evaluation nor an effective indicator to predict modification-prone SRSs exists. Herein, the effectiveness of two specification metrics is evaluated (the number of pages and the number of previous modifications) in order to predict software defects and future modifications of SRSs. We confirm that both specification quality measured by specification metrics and software quality measured by the number of defects are related. We also reveal that future modifications are correlated with the size of SRSs.

생산자규격을 고려한 소비자만족품질지표의 개발

김동혁,정영배 한국산업경영시스템학회 2018 한국산업경영시스템학회지 Vol.41 No.4

Process Capability ( Cpk) is a representative measure of how well the producer manages dispersion and bias for the specifications needed by the consumer. This is expressed as a ratio of 6 times the natural tolerance to the specification. As the producer manages the dispersion small, the capacity index becomes higher. And it is classified into 5 grades according to the degree of management. It is a measure of the quality of processes used in most industrial fields. However,  Cpk is calculated by only reflecting the mean and dispersion of the process, there is a disadvantage that it can not give information about the economic loss caused by the inconsistency of the process with the target value. Overcoming these drawbacks, process capability indexes reflecting various types of loss functions such as  Cpm,  C+pm  and  Cpl have been developed. However, all of these previous studies have applied the limit to the consumer specification, which is based on the traditional and passive quality perception that the quality characteristic should exist within the limits of the consumer specification. In this study, we will develop ‘Customer Satisfaction Quality Indicator (CSQI)’ which is a quantitative indicator that can be fully evaluated when the manufacturer’s specification limit, which is an aggressive quality strategy, is applied. This is expected to be useful decision information for both producers and consumers.

Development of Customer Satisfaction Quality Indicator Considering Producer’s Specification Limits

Dong-Hyuk Kim,Young-Bae Chung 한국산업경영시스템학회 2018 한국산업경영시스템학회지 Vol.41 No.4

Process Capability (Cpk) is a representative measure of how well the producer manages dispersion and bias for the specifications needed by the consumer. This is expressed as a ratio of 6 times the natural tolerance to the specification. As the producer manages the dispersion small, the capacity index becomes higher. And it is classified into 5 grades according to the degree of management. It is a measure of the quality of processes used in most industrial fields. However, Cpk is calculated by only reflecting the mean and dispersion of the process, there is a disadvantage that it can not give information about the economic loss caused by the inconsistency of the process with the target value. Overcoming these drawbacks, process capability indexes reflecting various types of loss functions such as Cpm, C┼pm and Cpl have been developed. However, all of these previous studies have applied the limit to the consumer specification, which is based on the traditional and passive quality perception that the quality characteristic should exist within the limits of the consumer specification. In this study, we will develop ‘Customer Satisfaction Quality Indicator (CSQI)’ which is a quantitative indicator that can be fully evaluated when the manufacturer’s specification limit, which is an aggressive quality strategy, is applied. This is expected to be useful decision information for both producers and consumers.

Evaluating Service Description to Guarantee Quality of U-service Ontology

( Mee Yeon Lee ),( Jung Won Lee ),( Kyung Ah Kim ),( Seung Soo Park ) 한국정보처리학회 2011 Journal of information processing systems Vol.7 No.2

Efficient service description and modeling methodologies are essential for dynamic service composition to provide autonomous services for users in ubiquitous computing environments. In our previous research, we proposed a ``u-service`` ontology which is an abstract and structured concept for device operations in ubiquitous environments. One of the problems that we faced during the design process was that there are not enough standards to analyze the effectiveness of a u-service ontology. In this paper, we propose a quality evaluation model to facilitate the design process of a u-service ontology. We extract modeling goals and evaluation indicators based on the u-service description specification. We also present quality metrics to quantify each of the design properties. The experiment result of the proposed quality model shows that we can use it to analyze the design of u-service ontology from various angles. Also, it shows that the model can provide a guideline, and offer appropriate recommendations for improvements.

제도 법률번역 아웃소싱 품질보증 방안에 대한 고찰 - 입찰명세서 분석을 중심으로 -

유정주 이화여자대학교 통역번역연구소 2023 T&I review Vol.13 No.2

Jeongju Yoo (2023). Quality assurance in outsourced institutional legal translation: A focus on tender specifications within Korean governmental entities. This study examines quality assurance practices in Korean legal translation institutions with the aim to propose potential improvements. It focuses on tender specifications as a basis for translation quality assessment (TQA) in outsourced translations, fulfilling the role of translation briefs within these institutions. With this objective, this study conducted an analysis of outsourcing quality assurance policies and practices from the DGT and the CJEU, two world-renowned legal translation institutions, with an emphasis on their most recent tender specifications for outsourced translations. Particular attention was paid to the selection criteria for tenders, including linguistic, technical, and professional requirements, along with award criteria detailed in the specifications. Subsequently, the latest tender specifications from five Korean legal translation institutions were analyzed based on these selection and award criteria. The findings were then juxtaposed with those of EU translation institutions to draw comparative insights. (Handong Global University, Korea)

Evaluating Service Description to Guarantee Quality of U-service Ontology

Lee, Mee-Yeon,Lee, Jung-Won,Kim, Kyung-Ah,Park, Seung-Soo Korea Information Processing Society 2011 Journal of information processing systems Vol.7 No.2

Efficient service description and modeling methodologies are essential for dynamic service composition to provide autonomous services for users in ubiquitous computing environments. In our previous research, we proposed a 'u-service' ontology which is an abstract and structured concept for device operations in ubiquitous environments. One of the problems that we faced during the design process was that there are not enough standards to analyze the effectiveness of a u-service ontology. In this paper, we propose a quality evaluation model to facilitate the design process of a uservice ontology. We extract modeling goals and evaluation indicators based on the uservice description specification. We also present quality metrics to quantify each of the design properties. The experiment result of the proposed quality model shows that we can use it to analyze the design of u-service ontology from various angles. Also, it shows that the model can provide a guideline, and offer appropriate recommendations for improvements.

Evaluating Service Description to Guarantee Quality of U-service Ontology

이정원,이미연,김경아,박승수 한국정보처리학회 2011 Journal of information processing systems Vol.7 No.2

Efficient service description and modeling methodologies are essential for dynamic service composition to provide autonomous services for users in ubiquitous computing environments. In our previous research, we proposed a ‘u-service’ ontology which is an abstract and structured concept for device operations in ubiquitous environments. One of the problems that we faced during the design process was that there are not enough standards to analyze the effectiveness of a u-service ontology. In this paper, we propose a quality evaluation model to facilitate the design process of a u-service ontology. We extract modeling goals and evaluation indicators based on the u-service description specification. We also present quality metrics to quantify each of the design properties. The experiment result of the proposed quality model shows that we can use it to analyze the design of u-service ontology from various angles. Also, it shows that the model can provide a guideline, and offer appropriate recommendations for improvements.