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2019, Vol.30, No.1

  • 1.

    A Study on the Importation and Indigenization of Pay-for-Performance

    Lee Geon | 2019, 30(1) | pp.1~26 | number of Cited : 2
    Abstract
    The New Public Management(NPM) movement allows governmental agencies to initiate reforms in a way that various managerial techniques are implanted in the public sector. One of the techniques is pay-for-performance(PFP) which links pay to job performance in order to improve both individual-and organization-level performance. PFP had been operating for 20 years in government agencies since the Kim Dae-Jung administration adopted. The main purpose of this study is to diagnose the indigenization of PFP and analyze the causes of policy success or failure in Korea. Rather than imitating the PFP type of the specific country, Korean government designed our unique PFP system based on PFP ideas from OECD countries. Yet some problems of using PFP in government have emerged such as complaints and resistance of public managers, equal pay redistribution, and counter-evidence of PFP. Although the limitations of PFP are obvious, it has been operated in a path-dependence way. This paper suggests the three main reasons why PFP is implemented in an instable indigenization manner.
  • 2.

    A Study on the Introduction and Indigenization of Tax Expenditure Budget System

    MOON, KWAGNMIN | 2019, 30(1) | pp.27~54 | number of Cited : 0
    Abstract
    In Korea, the tax expenditure budget system has been operated by the central government since 1999 at the level of tax expenditure report. In 2007, the tax expenditure budget was started to be written in 2010 with the enactment of the National Finance Act. At the same time, local governments have been obliged to submit local tax expenditure reports to local councils since 2010 after pilot projects from 2006 to 2009 to introduce the local tax expenditure budget system, which is one of the management methods for local tax exemption and exemption. This study compared the introduction and operation of the local government 's local tax expenditure budget system with the central government' s tax expenditure budget through the transfer of the system and the theory of indigenization. First, the central government's tax expenditure budget is a normative homogeneity of advanced foreign financial systems, while the local government's local tax expenditure budget system can not exclude the nature of normative homogeneity at the national level. Second, the central government's tax expenditure budget system has been gradually developed and systematically supplemented by the tax expenditure budget in the tax expenditure report, but the local tax expenditure budget system has not been improved since the introduction of the local tax expenditure report in 2010. This can be understood as the institutional context related to the introduction of the system has had a very different impact on the process of institutional change after the introduction of the system. Based on these analysis results, we have presented some policy implications related to the improvement of the local tax expenditure budget system in the future.
  • 3.

    The Impact of Uncertain Administrative Environment on the Public Perception of the Government’s Role

    Son Sun Hwa | Eom,Young Ho | Park, Iljoo | 2019, 30(1) | pp.55~76 | number of Cited : 0
    Abstract PDF
    This study empirically analyzed whether the public perception of the uncertain administrative environment affects the expectation of government expansion. It is likely for the public to expect the functions and the scope of the government expanded according to the perceived seriousness of the problems, such as those derived from the environment, society, economy and politics, and the perceived threats to international issues such as inter-state problems, transnational issues. Survey data were used to examine how their expectations differed according to their perceptions of domestic or foreign affairs. Findings indicate that the severe recognition of intergovernmental and transnational issues in South Korea had a statistically significant effect on the expectation that the government should be expanded while the serious recognition of environmental, social, economic, and political problems in domestic context did not. Also, they were likely to think that the government should be expanded when they believe the government was well capable of the function or their willingnesses to accept the policy were strong. The results suggest that the publics’ seriousness recognition of international problems can affect their expectations of governmental expansion.
  • 4.

    A Study on Cybernetics Decision Making Theory: Focused on Central Government Gender Budgeting

    Jung, An Eui | 2019, 30(1) | pp.77~117 | number of Cited : 0
    Abstract
    The purpose of this study is to identify the process and the cause of the change in central government Gender Budget expenditures through Cybernetics decision making theory. By applying the Cybernetics model to the career-discontinuity women support project implemented under the Gender Budget of the Ministry of Gender Equality and Family of the central government, several incremental & non-incremental variables of changes in expenditure on Gender Budget projects can be found and important causes of non-incremental budget changes can be found. From the results of the application of the Cybernetics model, We have found that the difference between incremental & non-incremental changes is related to the difference between the information processing process and the adaptive learning feedback process on environmental change. In these two procedures, incremental & non-incremental decisions are different, but incremental & non-incremental decisions are made when information processing process and adaptive learning feedback process are performed to maintain stability. On the other hand, even if these two procedures are not routinely performed, seemingly incremental decision making can be made. This study found a various causes for changes in budget policy in the Gender Budget of the Women’s Ability Development Project for the Promotion of Women’s Economic Power. Above all, the 2008 global economic crisis and the president’s policy commitment to Women’s Ability Development Project for the Promotion of Women’s Economic Power are important reasons for the non-incremental change in Gender Budget expenditures and the change in women’s policies.
  • 5.

    Making the Link between Work-Life Balance Policies and Organizational Commitment: Consideration of Sectoral Differences

    Taehee Kim | Oh, Minji | 2019, 30(1) | pp.119~144 | number of Cited : 3
    Abstract
    With increasing participation of women in the workforce, there is a need to address work-life balance among employees, especially women who have been considered as primary care-givers so that chances of recruiting and retaining those within the organization can be maximized. Effective adoption and implementation of work-life balance policies may be one way to reach this objective. Thus, this study aims to empirically examine the role of work-life balance policies in promoting organizational commitment among female managers using survey responses from the Korean Women Managers Panel Survey. This study also examines whether or not there are sectoral differences (public vs private) in the linkage between the two. Findings show some significant effects on organizational commitment for private sector employees associated with having implemented certain work-life balance policies. That is, private sector respondents appear to value the availability of work-life balance policies more than their public counterparts even though its availability does not guarantee its use. Overall, we stipulate that there is a need to consider organizational culture and working condition conducive to the implementation of work-life balance policies when addressing the effectiveness of those policies. Implications of the study and directions for future research are discussed.
  • 6.

    A Study on the Effects of Family-friendly Policy and Climate on the Organizational Commitment: By the Medium of Work-Life Balance

    Yu, HyoJeong | 2019, 30(1) | pp.145~171 | number of Cited : 3
    Abstract
    The purpose of this study is to identify the effects of the family-friendly policy and family-friendly organizational climate of female workers in medical institutions on the organizational commitment through work-life balance. To this end, a survey was executed on the female workers in university hospitals, medical centers, general hospitals and nursing hospitals. Total 1,007 copies were used for the research. In the research, Hypothesis 1 “If family-friendly policy is enforced, the balance of work-family, work-leisure, and work-growth will be improved, which will make positive effects on the organizational commitment in turn.” was adopted. Additionally, Hypothesis 1 “If family-friendly organizational climate is improved, the balance of work-family, work-leisure, and work-growth will be improved, which will make positive effects on the organizational commitment in turn.” was adopted. Through the results of this study, it was found that the expansion of family-friendly policy would improve the work-life balance of the female workers in medical institutions through empirical analysis. Therefore, it is necessary to make administrational efforts to develop policies that can give practical help to Work-Life Balance in medical institutions and to make the policies readily available.
  • 7.

    Indigenization of Accrual Accounting System

    Lim Dong Wan | 2019, 30(1) | pp.173~196 | number of Cited : 1
    Abstract
    Since accrual accounting system was successfully adopted in New Zealand government, many countries' governments have introduced accrual accounting system. The South Korean government has also prepared to introduce accrual basis accounting system since Asian financial crisis in 1997. Then the Government Accounting Law was enacted in 2007 and come into effect in January 1st, 2009. And the financial statement was submitted to the Board of Audit and Inspection and the National Assembly since FY 2011. This study aims to analyze the accrual accounting system of South Korean government on the indigenization and suggests policy reform for the accrual accounting system. The indigenization of accrual accounting system has two characteristics in South Korean government. One is path dependence and the other is path creation. The characteristics of path dependence can be seen from the continuance of the receipt and expenditure accounts and examination of receipt and expenditure accounts. And the characteristics of path creation can be seen from the making of financial statements and examination of financial statements. This study suggested that for the accrual accounting system to be indigenous to South Korean government, the actual operation of the accrual accounting system should be carried out in a appropriate manner to the context of the South Korean government while implementing the basic values of the system.
  • 8.

    Importation and Indigenization of the Mental Health System: Focused on the Deinstitutionalization and Community Mental Health

    Ha Kyung Hee | 2019, 30(1) | pp.197~226 | number of Cited : 3
    Abstract
    Since the 1950s, the mental health system of developed countries including the United States has shifted towards deinstitutionalization and community mental health systems. In Korea, the mental health system was formally introduced by the enactment of the Mental Health Act in 1995, but still receives much criticism today. The purpose of this study is to analyze the difference between Korea and western countries in the implementation of the mental health system since its introduction in Korea. To this end, this study examines the United States and Japan as exporting countries and analyzes the cultural context of Korea , as well as the process of indigenization since its introduction. In Korea, urbanization and industrialization weakened family protection against mental illness, and mental health-related crime has become a social issue. This has led to the establishment of the mental health system. However, four fundamental factors (difference in social attitude towards mental illness, lack of unified public policy, lack of resources, and difference in medical paradigm) resulted in the failure of deinstitutionalization and the community mental health. Since then, with the criticism of international organizations such as the OECD, constitutional inconsistency for hospitalization procedure, and pressure from opposition of the mental illness interest groups and the resistance of medical professional organizations, the system underwent a passive institutional change in the Mental Health Welfare Act of 2016. However, Korea’s system is substantially difference from that of the United States, which is a major institutional exporting country. While deinstitutionalization resembles that of Japan, the community mental health still has room for improvement.
  • 9.

    An Analysis on Effectiveness of Prior Consultation on the Disaster Safety Budgeting

    Han, Jae Myung | Lee, Byoungju | 2019, 30(1) | pp.227~254 | number of Cited : 0
    Abstract
    This study aims to analyze whether the prior consultation on the disaster safety budgeting functioned effectively in the preparation of the government budget. The final budget of disaster safety and the budget requested by the ministries are gathered and compared for three years from 2016 to 2018. Then we put the scattered projects together and analyzed whether they were becoming strategic resource allocation. As a result of the analysis, the results of the preliminary consultation were not consistently reflected in the government budget plan, and were shown to be different by year, review, and disaster management stage. When adding to the assumption that the disaster safety budget would be compiled incrementally, the reflection of the review comments was being observed more significantly. By doing so, it has been analyzed that the system of prior consultation only functions on a limited basis. Therefore, it is required to prepare binding regulations and explicit criteria to enhance the effectiveness of the plan and ensure the ability to implement the results of prior consultation on the disaster safety budgeting.
  • 10.

    Disclosure of Restaurant Hygiene Information and Food Poisoning: Focused to Restaurant Hygiene Grading in Seoul

    LEE, JAEWAN | BAEK DAE HYUN | 2019, 30(1) | pp.255~276 | number of Cited : 1
    Abstract
    The purpose of this study is to analyze the effect of the implementation of the hygiene grading of restaurants on the occurrence of food poisoning. In other words, the Seoul Metropolitan Government disclosed the results of the hygiene grade assessment for general restaurants, and as a result, I analyzed empirically how it affects the occurrence of food poisoning, which indicates food safety in restaurants. To this end, I collected data from 16 local governments in Korea on a yearly basis from 2002 to 2012 and analyzed it as a panel negative binomial model. According to the analysis, the hygiene grading of restaurants has a statistically significant negative effect on the occurrence of food poisoning. From these results, the policy that evaluates the hygiene grade of restaurants and attaches its rating to the entrance of the restaurant shows that it has the hygiene control of the restaurant and, ultimately, reduced the incidence of food poisoning. This means that information disclosure improves the quality of food hygiene provided by restaurants and reduces the social risk of food poisoning. On the other hand, the results will provide empirical evidence to justify the Ministry of Food and Drug Safety's policy to spread the restaurant hygiene grading system across the country.