This study identifies the new accounting technologies into Cloud, Artificial Intelligence, Big Data, and Blockchain, and introduces the case of Korean companies applying new technologies to their accounting process. The purpose of this study is to help understand accounting technologies and provide examples of the adoption of these technologies in actual practice. To achieve this aim of the study, a systematic review of the literature of the major academic publications and professional reports and websites was used as a research methodology. In order to select the cases, it performed the analytical process of reviewing Korean major business and economic newspaper articles. This study provides evidence from Korea to companies contemplating the transformation of their accounting process using technology. Such companies can consider the cases presented in this study as a benchmark. It also offers guidance for the application of technologies to accounting practices for businesses and related researchers. The technology transformation is expected to be accelerated, especially after COVID-19. Therefore, it is necessary to understand and explore ways to effectively apply them. Further, while new technologies offer many opportunities, associated risks and threats should be addressed.

Purpose – The purpose of this paper is to analyze the major factors in the intention to adopt pro-social behavior through the internet by dividing them into personal factors and internet factors. Design/methodology/approach – This research uses an empirical model to determine which personal and internet features are significant to consumers’ pro-social concerns. Internet factors may also affect pro-social behavior in addition to personal factors that many psychological studies have found to be influential. Through internet survey of 150 responses, the research model was analyzed with the partial least squares method. Findings – The findings indicate that social influence (SI) and specific internet characteristics generate perceived reciprocity and perceived ease of use of the internet in customers that encourages pro-social behavior. Practical implications – The findings provide non-profits with a theoretical foundation for their marketing. Many agencies and media reports have pointed out the importance of the internet in social causes. This study offers a thorough model revealing the influential factors in pro-social activities. Social implications – This study has discovered the influential factors that non-profit organizations must consider in order to persuade their population targets. Organizations striving to capture consumers’ attention and purchase behavior (in the form of a social contribution) must facilitate SI and ease of use, as these are highly influential. Originality/value – Pro-social behavior and internet adoption have been widely studied separately but rarely together. This study analyzes the major factors in the intention to adopt pro-social behavior through the internet by dividing them into personal factors and internet factors.

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The objective of this study was to determine the effect of appearance on consumer perception of spiciness in kimchi. Three kimchi samples with different levels of red pepper powder (1.5, 3, 6%; K1, K2, K3) were prepared. A 2-day consumer testing was conducted with 2 weeks interval and participants (n = 108) evaluated kimchi with (Day 1) and without (Day 2) blindfold. Day 1 experiment was conducted without providing appearance about the kimchi sample by covering the eyes of the participants using the eye patch, and Day 2 experiment was conducted by allowing the participants to see and evaluate the kimchi sample directly without covering their eyes and evaluated. When evaluated with blindfold, no differences were observed in all liking attributes (p > .05) except for overall liking score, indicating decreased sensitivities without appearance. When evaluated without blindfold, K1 received lowest appearance and color liking scores than other samples (p < .05). Regarding spiciness liking, interaction between sample and evaluation condition was observed in which spiciness liking of K1 was lower in informed condition in comparison to blind evaluation (p < .05), while spiciness liking of other samples was higher under informed condition. Appearance-related attributes such as color of kimchi may influence the overall and spiciness perception of kimchi. Finding from this study emphasizes the importance of appearance on consumer acceptability of spiciness in kimchi. Therefore, the results of this study will be able to identify the color and the amount of red pepper powder that consumers prefer and be used in manufacturing. Practical applicationsSpiciness is one of the key sensory characteristics in kimchi, and capsaicin in red pepper powder as part of ingredient is responsible for spiciness. However, measuring pungent spiciness in kimchi is heavily dependent on instrumental analysis of capsaicin content; therefore, consideration on human perception on spiciness in complex food matrix was not fully considered. This study focused on consumer perception on spiciness in kimchi in different evaluation condition and found that the appearance may influence consumer perception of pungent spiciness in kimchi. Finding from this study suggests the importance of human factors in evaluation of pungent spiciness in kimchi. | INTRODUCTIONKimchi is one of the most well-known traditional Korean fermented vegetables and widely consumed as side dish. There are various kinds of kimchi utilizing different vegetables including cabbage, radish, cucumber, and green onion. Among these cabbages, kimchi is the most accepted kimchi in Korea. Kimchi is listed in the Codex