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논문검색은 역시 페이퍼서치

한일경상논집검색

The Korean-Japanese Journal of Economics & Management Studies


  • - 주제 : 사회과학분야 > 경영학
  • - 성격 : 학술지
  • - 간기: 계간
  • - 국내 등재 : KCI 등재
  • - 해외 등재 : -
  • - ISSN : 1226-3877
  • - 간행물명 변경 사항 :
논문제목
수록 범위 : 54권 0호 (2012)

기업지배구조 개혁에 있어 주주 중심주의 대 이해관계자 구조

유태영 ( Tae Young Yoo )
한일경상학회|한일경상논집  54권 0호, 2012 pp. 3-43 ( 총 41 pages)
11,600
초록보기
본 논문은 주주 중심주의 또는 전통적인 협의체로 운영되는 일본 기업들 간의 상이한 조직 형태와 행위에 주목하여, 하나의 기업지배구조에 공존하는 상이한 조직 논리를 가능하게 하는 기제를 분석한다. 상징경영 또는 제도적 논리로 분석하는 기존 이론과 달리, 본 논문은 자원획득의 논리와 자원배분의 논리를 구분하는 이론적 틀을 제시함으로써 전통적인 지배도구의 기능적 역할을 강조한다. 주주 중심주의 조직형태와 행위는 자원획득을 위한 자본시장의 논리와 연관되어 있는 반면, 자원배분은 한 사회의 조정 논리에 영향을 받는다. 따라서 본 논문은 기업들이 기업지배구조 내의 상이한 두 논리에 각각 구분하여 대응할 필요가 있다는 것을 강조하며, 이러한 상반된 논리는 주주 중심주의와 전통적인 지배도구의 공존을 초래할 것이며 각각은 기업의 실적을 향상시키는 데 도움이 될 것이다.
6,700
초록보기
Recently, the opinion insisting on the necessity of a graduate school of accounting and the reinforcement of accounting education is being expressed in Korea. This research aims at examining the examples of Graduate School for Professional Accountancy (GSPA) in Japan, and suggesting the possibility to introduce a GSPA. As for the research method, the background behind the introduction of GSPA, the situation of their entrance exam, curriculum and relationship with the ratio of successful applicants for a CPA test were focused on, and the outcomes and problems were examined through the search on the web pages of each graduate school of accounting, visits to and interviews with the persons concerned and other documentary research. The research results are as follows. First, as of the end of 2009, 18 GSPA have been established (including 3 national or public graduate schools, 13 private ones and 2 professional academies) and running as graduate schools of a master`s course with four terms in Japan. The number of students to be admitted is 935 per year, 1,637 are currently in schools, the competition rate for the entrance was 1.4 to 1, and the recruit rate was 85.71%. Their average tuition is 1.32 million yen a year, which is double the tuition of other graduate schools. Second, the graduates who have taken more than 28 credits of subjects related to accounting in GSPA are given the exemptions to three subjects (financial accounting, management accounting, and audit) among four subjects of the first CPA short-answer test. Third, the number of those who have passed the CPA test among those who attend or graduate from GSPA was 669, and the ratio of successful applicants for the second CPA test was 19.2%, which were a lower level of accomplishment. Fourth, the curriculum consists of (1) basics, (2) development, (3) application and practice subjects, and (1) and (2) were mainly the subjects necessary to prepare the CPA test, and for (3), some advanced subjects, including accounting morality, to improve hands-on experiences in corporations and the international communication ability. Fifth, to guarantee the quality of GSPA education, a committee of Graduate School of Professional Accountancy was established and a certification system was being applied. In case GSPA is introduced to Korea, the following matters are to be considered. First, many universities should participate, the social foundation needs to be established and the faculty with practical working competency have to be secured. Second, the present laws of CPA are required to be amended, and enough incentives such as exemption of the first CPA test are to be given, and the output of higher ratio of success is needed. Third, a certification system needs to be introduced such as a system of committee of Graduate School for Professional Accountancy. Also, the quality should be kept at a higher level and the curriculum must be improved.

전전(1900-1938) 일본의 소비자물가지수

김낙년 ( Nak Nyeon Kim ) , 조영준 ( Young Jun Cho )
한일경상학회|한일경상논집  54권 0호, 2012 pp. 73-96 ( 총 24 pages)
6,400
초록보기
This paper estimates new series of consumer price index (CPI) of Japan from 1900 to 1938. There has been widely used existing CPI estimated by Institute of Economic Research at Hitotsubashi University. However existing estimate used price data of Tokyo only, and left prices of other cities unused in this index. It was also calculated using Laspeyres index method, which has a bias overestimating inflation rate. We revised CPI of Tokyo from 1879 to 1938 using the same price and weight data as existing CPI, but applying superlative Fisher`s chain index instead of Laspeyres index method. In regard of price data, there are price survey reports (Bukka t?kei hy?) of 13 cities including Tokyo for the period of 1900-1939. Using this price data, we estimate regional price parity (RPP) of 12 cities, which show the price level of each city compared to Tokyo(=1). CPI of Tokyo and RPP of 12 cities, if multiplied, can yield CPIs of 12 cities for the period of 1900-1938. With CPIs of 13 cities thus attained, we integrate them into a national level one. These CPI and RPP are critical for measuring the long term trend of real wage and wage differential among regions in prewar Japan.

한일 양국의 산업 간 생산네트워크 변화와 특징

요시모토코지 ( Yoshimato Koji ) , 이홍배 ( Hong Bae Lee ) , 김영근 ( Yung Keun Kim )
한일경상학회|한일경상논집  54권 0호, 2012 pp. 98-123 ( 총 26 pages)
6,600
초록보기
This study focuses to analyze changes of traits of production network between industries in Korea and Japan empirically by time series analysis. The way of analysis is to measure Backward Linkage Effect by calculating input coefficient and Leontief multiplier. Especially, from 2000 to 2008 when American financial crisis started were analyzed. The changes of both countries` production technologies structures were measured. In other words, import dependence structures for intermediary goods were measured. Through it, it was reviewed how production network changes of each country in each industry affect the other partner countries. As a result of analysis, the weight of production network in Korea in each industry for Japan since 2000 was light. However, it got more important. The structural relation that Japanese industry productions increase causes Korean industry productions increase unlike phenomenon in past gets stronger. Especially, unlike 1990 to 2000 in the past, it is something remarkable that the weight of Korean industry production network becomes more important in general machines which are core export industry to Japan in 2008, metal products, transportation machines, precise machines, electronics, electronics, etc.

한국과 일본의 가족친화경영의 발전과정과 기업의 대응: 교보생명의 사례를 중심으로

김효선 ( Hyo Sun Kim ) , 구자숙 ( Ja Sook Koo ) , 박찬희 ( Chan Hi Park )
한일경상학회|한일경상논집  54권 0호, 2012 pp. 123-161 ( 총 39 pages)
7,900
초록보기
In this study, we tried to document the concept and development of the family friendly management in other western countries. Next, we compared the development of family friendly policies in Korea and Japan. Finally, we administered qualitative studies on Kyobo as a representative organization of Korean family-friendly management case. Our study focused on the following research questions: ① what are the internal factors that enabled Kyobo to successfully establish family-friendly organizational culture, and ② what will be the next step for Kyobo to achieve family friendly culture and practice. The results indicate that Kyobo set up the basis for family friendly management in the process of organizational innovation as a new chairman took office in the year of 2000. The new chairman emphasized ``Ethical Management(Jung-do Kyungyoung)`` and ``Value Management(Nae-sil Kyungyoung)``, which reduced unnecessary work and working hours. He offered a vision for ``Love for Family`` and reminded the employees of importance of family. His focus on internal customer satisfaction led to better benefit plans for the employees and their families. The company actively participated in the family-friendly policies of the government and successfully established the external image of family-friendly business organization. This image as a family-friendly business organization, in turn, triggered additional introduction of family-friendly policies in order to enhance the fit between the external image and the internal organizational identity. The Kyobo case clearly shows that organizational innovation to improve productivity can form the basis for family-friendly orgnizational culture, and that the active reaction to the governmental policies can create a virtuous cycle for organizational innovation. However, the results also show that there still remain various obstacles to the successful transformation into family friendly workplace.

국내 드럭스토어의 성장전략 -미,일 드럭스토어의 발전과정과 성장전략을 중심으로-

염민선 ( Min Sun Yeom ) , 김현철 ( Hyun Chul Kim )
한일경상학회|한일경상논집  54권 0호, 2012 pp. 163-194 ( 총 32 pages)
7,200
초록보기
Due to rapid demographic changes caused by a low birth-rate and the aging of society, demand for health and aesthetic-related consumption will increase significantly. As a result, drug stores which are commonly found in the West are expected to expand as a new industry in Korea in the foreseeable future. However, despite the growth potentials drug stores have, there is very little research on the topic. In this paper, the historical development and growth strategies of American and Japanese drug stores are examined in order to provide strategic implications for the Korean drug store industry which is in its infant stage. Externally, drug stores in the United States and Japan have taken differentiating strategies through specialization and convenience compared to other businesses. Internally, they were able to achieve sustainable growth by securing profitability through product mix. Considering these growth strategies, Koreans firms must take the three following strategies: (1) strengthen their specialty on health care and beauty care, (2) enhance shopper convenience through line-robbing, and (3) secure profitability by mixing core products and complementary products. Furthermore, Korean drug stores must actively increase the number of stores and continue to experiment with a variety of business models to prepare for the amendment of the Pharmaceutical Affairs Act.
6,600
초록보기
본 논문의 목적은 ``왜 미국의 통상정책이 1980년대에 GATT/WTO의 일반적인 상호주의와 대립된 301조(특정적 상호주의)로 전환(괴리)했는가?``, 그리고 1990년대 중반에 ``왜 특정적 상호주의로부터 WTO(일반적 상호주의)로 전환(수렴)했는가?``의 요인을 이론적?실증적으로 규명하기 위한 전제조건을 명확히 하는 것이다. 이를 위한 논문의 분석대상은 미국의 통상정책에 있어서의 통상법 301조(1974년 통상법 및 1988년 포괄통상법인 이른바 슈퍼 301조)와 GATT/WTO와의 관계이다. 미국이 통상문제를 처리하는데 있어서 301조는 특히 1980년대에 기본적인 지침으로 다루어졌다. 301조는 이중적인 목적, 즉 보호주의와 시장개방이라는 두 가지 목적을 가지고 있다. 다시 말해, 301조는 ``양날의 칼``(두 얼굴)의 성격을 띠고 있는데, 한편으로는 세계시장 확대에 공헌하는 가능성을 지니며, 다른 한편으로는 차별적이며 배타적인 무역 촉진으로 이어질 수 있다. 그러나 구체적인 내용과 방법은 시대에 따라 변화하고 있다. GATT, WTO와 같은 국제제도가 내세우는 ``보편적(일반적) 상호주의``로부터 괴리해 미국이 자신들의 요구를 강요하는 ``독선적(특정적) 상호주의``가 나타난 경우도 있으며, GATT/WTO의 ``보편적(일반적) 상호주의``와 정합성을 보인 경우도 있다. 본 논문은 이러한 미국의 통상정책에 있어서의 301조와 GATT/WTO와의 대립과 수렴의 메커니즘을 규명하기 위한 시론적 연구이다.
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