제조기업의 데이터 품질과 재무적 성과

• 영문명: Data Quality and Firm Financial Performance in the Manufacturing Industry
• 발행기관: 한국IT서비스학회
• 저자명: 김정철(Jeong-Cheol Kim) 이춘열(Choon Yeul Lee) 이상호(Sangho Lee)
• 간행물 정보: 『한국IT서비스학회지』한국IT서비스학회지 제11권 IT융합 특집호, 153~164쪽, 전체 12쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2012.11.30

영문 초록

There is a belief that timely and precise data are important to decisions and the better decisions are related to better firm performance. However, empirical research investigating the effect of data quality on firm financial performance is still scarce up to recently. Current study empirically explores such an effect of data quality on firm accounting performance in the Korean manufacturing industry during 2008~2010 with secondary data. The results show that better data quality does not impact on sales and operating profit, but positively and significantly impacts on EVA(Economic Value Added). Raising the level of data quality management maturity by one level can increase EVA by about 34% in manufacturing firms.

목차

Abstract

1. 서론

2. 선행연구 분석

3. 연구방법

4. 결과와 토의

5. 결론

참고문헌

저자소개

키워드

Data Quality Firm Performance Economic Value Added Manufacturing Industry