Professor Moon Jong Chung Won the Excellent Paper Prize at the 2023 Winter Meeting of the MAAK
- Date2023.11.30
- 4590
Professor Moon Jong Chung at the Business Administration Department won the Excellent Paper Prize at the 2023 Winter Meeting of the Management Accounting Association of Korea (MAAK) with Professor Yujin Kim at the Business Administration Department of Sejong Cyber University. Professor Kim (’20) gained her doctorate at Ewha Womans University.
The Excellent Paper Prize of the MAAK recognizes the year’s academically outstanding contribution to the Korean Journal of Management Accounting Research.
A Study on Factors Affecting Labor Cost Behavior of Firms: Incentives to Adjust Earnings and Implementability of Labor Force Adjustments, the Excellent Paper of this year, explains factors affecting labor cost behavior and demonstrates an approach to making detailed cost behavior analysis for any items of so-called fixed or inflexible resources, such as equipment costs.