전체 제목 저자 출처 학회/발행처
Comparison of AI Transformation Policy Directionality in Korea and Japan | 2026.01.07
| 경영학연구 (한국경영학회)
This study examines the Artificial Intelligence (AI) transformation policies of South Korea and Japan through a comparative case study approach, analyzing policy documents from the OECD AI Policy Observatory and other recent legislation. Policies targeting emerging sectors like AI offer the groundwork for understanding policy directionality through how policy objectives and mechanisms evolve. The analytical framework employed includes policy objectives, level of implementation, and dynamics. The findings reveal that both countries follow similar stepwise approaches, but their strategic focus differs significantly. South Korea pursues a sector-oriented strategy, leveraging its existing semiconductor manufacturing capability through vertical integration. In contrast, Japan adopts a more society-centered approach, prioritizing the addressal of challenges such as an aging population and disaster response while building on its strengths in materials science and precision manufacturing. Both cases demonstrate the critical importance of government coordination in AI transformation, although gaps persist in balancing technological innovation with social issues, including safety and ethics. These findings emphasize the need for national AI policies that build upon existing national strengths and call for flexible governance to facilitate communication necessary for AI ecosystem building.
조직구성원은 언제, 왜 지식을 은폐하는가?: 직무불안정성이 지식은폐에 미치는 영향 | 2026.01.07
| 경영학연구 (한국경영학회)
불확실성이 심화되는 경영환경에서 조직이 경쟁우위를 확보하고 유지하는데 지식은 중요한 자산임에도 불구하고, 조직 내에 구성원들의 지식은폐(knowledge hiding) 현상이 광범위하게 나타나고 있다. 본 연구는 구성원의 지식은폐에 직무불안정성(job insecurity)이 미치는 영향을 살펴보고, 이 관계에서 조직냉소주의(Organizational cynicism)의 매개효과 및 절차공정성(Procedural justice)의 조절효과와 조절된 매개효과를 검증하였다. 사회교환이론(Social Exchange Theory)을 포함한 다양한 이론적 관점을 활용하여 가설을 도출하였으며, 도출한 가설의 검정은 국내 직장인을 대상으로 실시한 설문조사 결과를 활용하여 위계적 회귀분석을 실시하였다. 실증분석 결과, 직무불안정성은 조직냉소주의와 지식은폐에 정(+)적 영향을 미치며, 조직냉소주의는 이 관계를 매개하는 것으로 나타났다. 한편, 절차공정성의 조절효과는 흥미롭지만 이론적 예측과 상반되게 나타났다. 본 연구는 직무불안정성이 지식은폐에 미치는 영향을 이론적으로 설명하는데 공헌할 뿐만 아니라 지식은폐를 관리하기 위해 노력하는 조직에게 중요한 실무적인 시사점을 제공한다.
Productivity Spillovers from Generative AI: How ChatGPT Adoption Reshapes Digital Engagement | 2026.01.07
| 경영학연구 (한국경영학회)
This study demonstrates how generative AI, specifically ChatGPT, influences user engagement across digital platforms beyond direct substitution or functional overlap. Using detailed user-level data from Nielsen Korea’s KoreanClick+ panel and a Difference-in-Differences design with Propensity Score Matching, we show that ChatGPT adoption is associated with increased total device usage, with stronger effects observed on PC devices and among users with lighter baseline engagement. Furthermore, users primarily reallocate engagement toward platforms they already frequent, suggesting that generative AI reinforces existing usage patterns rather than leading to the expansion into new platforms. We propose that these indirect behavioral spillovers may be driven, in part, by productivity gains that reduce cognitive effort, a finding consistent with Cognitive Load Theory. These findings highlight the broader impact of generative AI on digital engagement and provide a potential theoretical lens for understanding the underlying mechanisms.
Can Machines Be Authentic? A Study of Consumer Evaluations of AI-generated Advertising | 2026.01.07
| 경영학연구 (한국경영학회)
This study explores consumer evaluations of AI-generated advertising, with a specific focus on perceived authenticity. Among the diverse typologies of AI advertising, particular attention is given to machine-dominant content, where AI independently generates the majority of creative elements with minimal human intervention. To highlight the distinct authenticity challenges of this approach, we compare it with human-driven AI advertisements. Using Topic Modeling based on Latent Dirichlet Allocation (LDA) and sentiment analysis, the study examines how consumer responses vary with perceived authenticity and identifies the key dimensions that shape authenticity perceptions. Findings reveal that consumer reactions are deeply rooted in concerns about authenticity, encompassing dimensions such as perceived effort and brand motives. Theoretically, this research extends authenticity scholarship into the domain of machine-generated content. From a managerial perspective, the results offer practical insights for marketers aiming to integrate AI technologies while preserving emotional resonance and trust in brand communications.
AI 동료 수용성 요인에 관한 연구: 직무 특성의 조절효과와 산업 특성에 따른 차이를 중심으로 | 2026.01.07
| 경영학연구 (한국경영학회)
본 연구는 AI 로봇에 대해서 인간 작업자가 느낄 수 있는 수용성 요인을 파악하고 직무 특성의 조절효과와 산업 특성에 따른 수용성 수준의 차이를 분석하는 것을 목적으로 한다. 이와 관련하여 기술수용모델, 알고리즘 회피 이론, 인간-로봇 상호작용 이론, 사회적 존재 이론, 직무-기술 적합성 이론 등 학제 간 이론적 논의를 통합적으로 고찰하여 측정모형과 측정지표를 개발하였다. AI 동료에 대한 수용성 요인으로는 신뢰도, 공정성 인식, 외형적 유사성, 감정적 거리감을 측정지표로 도출하였다. 국내 산업체 종사자들을 대상으로 설문조사를 실시한 결과, 공정성 인식과 감정적 거리감이 수용성에 유의한 영향을 미치는 것으로 나타났으며, 직무 특성이 신뢰도와 공정성 인식에 조절효과가 있는 것으로 나타났다. 또한 산업 특성의 측면에서 금융업은 제조업과 공공기관보다 높은 수용성을 보였고, 서비스업은 제조업보다 높은 수용성을 보였다. 본 연구는 AI 로봇의 수용성 결정요인과 직무 특성의 조절효과 및 산업 특성에 따른 차이를 규명함으로써 조직 설계와 AI 도입 전략에 대한 함의를 도출할 수 있을 것으로 기대한다.
Returns to Cloud Computing Investment: The Role of Environmental Uncertainty | 2026.01.07
| 경영학연구 (한국경영학회)
Despite the significant potential of cloud computing to help firms adapt to uncertain and turbulent environments through flexibility, scalability, and reconfigurability, empirical evidence remains limited. This study addresses this gap by examining the impact of cloud computing on productivity and how its effects vary across different levels of environmental uncertainty. Using a novel measure of purchased cloud services in U.S. industries from 1997 to 2018, we further distinguish between software-as-a-service (SaaS) and infrastructure-as-a-service (IaaS). Employing a production function approach, our findings suggest that cloud computing investments do not uniformly translate into productivity gains. Instead, we observe significant variation depending on environmental conditions: while cloud computing enhances productivity in industries facing high uncertainty, it can even have adverse effects in highly stable environments. Moreover, the positive productivity effects under uncertainty appear to be driven primarily by IaaS rather than SaaS. Our findings contribute to the literature and offer important implications for IT strategy and digital resilience.
글로벌 상업용 부동산 자본환원율 변화와 COVID-19 | 2026.01.07
| 경영학연구 (한국경영학회)
본 연구는 Cap Rate이 단순한 할인율이 아니라 실업률, CPI, 산업생산, 유동성 등 거시경제 변수의 영향을 받는 반응 변수임을 COVID-19 Pandemic 전후의 비교를 통해 실증적으로 밝힌다. 분석은 7개국을 미국, 유럽, 아시아-태평양 3개 지역으로, 자산을 오피스, 리테일, 산업, 아파트의 4개 섹터로 구분하여 수행되었으며, 패널 회귀모형, 이중차분법(DID), 사건연구(Event Study) 기법을 통합적으로 적용하였다. 특히 팬데믹 불확실성 지수(IDTI)를 외생 변수로 활용해 Cap Rate의 변화 양상과 지역?자산 유형별 차별적 반응을 규명하였다. 이는 글로벌 상업용 부동산 시장에 대한 정교한 리스크 해석틀을 제시한다.
ESG 등급의 시퀀스 특성이 기업의 재무적 성과에 미치는 영향: OMA와 CatBoost 기법을 중심으로 | 2026.01.07
| 경영학연구 (한국경영학회)
ESG 성과와 재무성과 간의 관계를 분석한 기존 연구는 대체로 특정 시점에서의 ESG 성과가 재무성과에 미치는 단기적 효과에 집중해 왔다. 하지만, 이해관계자는 ESG 성과의 장기적 변화양상을 토대로 ESG 경영에 대한 기업의 진정성과 지속가능성을 평가할 수 있다. 본 연구는 ESG 성과의 장기적 패턴을 유형화하고, 그 유형에 따라 기업의 ROE가 달라지는지를 규명한다. 2019~2023년 기간 국내 기업의 ESG 종합 및 세부 등급의 시퀀스를 구성한 뒤 최적일치법을 적용하여 ESG 성과의 변화 패턴을 상승/유지/하락으로 군집화했다. 또한 시퀀스 패턴과 ROE 상승률 간의 관계를 CatBoost 분류모델과 SHAP 분석기법을 통해 살펴보았다. 분석 결과, ESG 등급이 지속적으로 하락하거나 유지하는 기업에 비해 꾸준히 상승하는 기업이 ROE 역시 상승하는 경향이 두드러졌다. 또한 다른 부문에 비해 환경(E) 부문의 변화 패턴이 가장 중요한 것으로 나타났다. 이러한 결과는 ESG 성과 그 자체뿐만 아니라 장기적 변화양상이 재무성과에 중대한 영향을 미친다는 것을 시사한다.
Team Knowledge-sharing in Virtual Teams: Evidence from Virtual R&D Teams in South Korea | 2026.01.07
| 경영학연구 (한국경영학회)
In recent years, the volume of remote R&D projects has increased substantially in South Korea as organizations seek to adapt to globalization and digital collaboration. While virtual teams are often considered catalysts for innovation, empirical evidence on how their structural and relational characteristics influence knowledge creation remains limited. The primary purpose of this study is to examine how organizational structures, social capital, and team capabilities jointly enhance the innovation performance of virtual R&D teams. Drawing on data from 73 virtual R&D teams in South Korea, we analyze innovation performance as measured by scientific papers and patents produced. The findings demonstrate that diverse team expertise significantly enhances paper publications, while adaptive learning exhibits a marginally positive effect on paper publication. Interestingly, prior ties demonstrate a negative association with paper publications, suggesting that over-embeddedness may impede creativity by restricting the introduction of fresh perspectives. These results underscore the importance of balancing capability development with the cultivation of novel linkages to maximize innovation outcomes. The study makes two key contributions: theoretically, it extends prior research by empirically identifying team-level drivers of performance within virtual R&D contexts; practically, it offers guidance for managers and policymakers in designing and supporting virtual R&D projects to foster innovation more effectively.
The Impact of Korea Credit Guarantee Fund’s Value-up Program on SME Employment and Growth: An Evaluation Using PSM-DID Methodology | 2026.01.07
| 경영학연구 (한국경영학회)
This study addresses the research question: “What are the causal effects of proactive restructuring programs on SME employment and financial performance?” We empirically analyze the effects of Korea Credit Guarantee Fund’s Value-up Program on employment and financial performance of small and medium-sized enterprises (SMEs). The Value-up Program represents a proactive approach to corporate restructuring, intervening before firms face severe financial distress, in contrast to traditional ex-post restructuring that occurs after insolvency has materialized. This study employed PSM-DID methodology combining Propensity Score Matching (PSM) and Difference-in-Differences (DID) for 2,085 SMEs with consecutive financial statements from 2019 to 2024. Through this approach, we controlled for selection bias due to both observable characteristics and unobservable time-invariant characteristics to estimate the pure treatment effect of the Value-up Program. The analysis sample consisted of 97 companies that participated in the 2021 Value-up Program (treatment group) and 1,988 companies selected as preliminary candidates but did not participate (control group). The analysis results showed that the Value-up Program had a strong effect on SME job creation, with significant employment increases of 20.66% (p < 0.05) in PSM analysis and 13.4% (p < 0.05) in PSM-DID analysis. In terms of sales growth, PSM-DID analysis showed a significant improvement of 17.2% (p < 0.01). Among profitability indicators, ROA increased by 1.30%p (p < 0.05), showing significant improvement, while operating margin and ROE did not achieve statistical significance. Additionally, insolvency risk analysis confirmed a significant prevention effect of 4.8%p (p < 0.01) based on ATE. Robustness tests including parallel trend assumption tests and placebo tests yielded consistent results, ensuring the reliability of the analysis. This study contributes to the literature by providing the first empirical evidence on the effectiveness of proactive restructuring policies in the Korean context. Our findings suggest that early intervention through the Value-up Program generates positive employment and growth effects, though the comparison is limited to firms within the pre-selected candidate pool. The results highlight the importance of considering employment effects in SME support policy design and evaluation. However, as the analysis was conducted during the program support period, long-term effects after program completion remain to be examined in future research.
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