한국인터넷방송통신학회논문지 (The Journal of the Institute of Internet, Broadcasting and Communication)

  • 제12권2호
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  • Pages.259-269
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  • 2012
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  • 2289-0238(pISSN)
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  • 2289-0246(eISSN)
한국인터넷방송통신학회 (The Institute of Internet, Broadcasting and Communication)
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On-Premise System과 Cloud Computing 환경에서의 품질경영 효과에 대한 연구 - IFRS System을 중심으로 -

An Empirical Study in Quality Management Effects with On-Premise System and Cloud Computing Environment using IFRS System

  • 투고 : 2012.04.09
  • 심사 : 2012.04.13
  • 발행 : 2012.04.30
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초록

국내의 모든 상장 기업은 2011년 1월 1일 이후 시작 하는 재무제표 보고기간부터 국제회계기준 (IFRS)을 적용하여 모든 재무제표를 작성하고 공시하여야 한다. IFRS 를 준수하기 위하여 대부분의 상장기업들이 IFRS 적용을 위한 정보시스템을 구축하여 왔다. 본 연구는 IFRS 적용을 위한 기업 내의 시스템 (on-premise system)이 기업의 품질경영을 향상시키는 긍정적 효과를 가져 올 수 있는지를 연구한다. 또한 Cloud Computing 환경이 on-premise system을 대체해 나가고 있는 시대적 관점에서 on-premise system 이 아닌 Cloud Computing 환경에서 같은 system을 이용한다면 기업의 품질 경영은 어떻게 영향을 받을 것인가를 연구 한다. 이 연구는 실제 IFRS 시스템 구축에 참여하거나 구축된 시스템을 사용하고 있는 전문가들을 인터뷰 및 설문조사를 하고 그 응답을 통계 분석하여 결론을 도출한다.

Listed companies ought to account all transactions and report and disclose their financial statements in accordance with International Financial Reporting Standards (IFRS). To comply with IFRS almost all listed companies installed IFRS system within the companies (on-premise system). This study is trying to identify the effect to Quality Management with on-premise IFRS system. Nowadays, however, Cloud Computing is offered as a replacement of the on-premise system. This study is also trying to identify the effect to Quality Management with Cloud Computing environment instead of on-premise system. This is an empirical study through interviews with, questionnaires to, and statistical analysis of the responses from the professionals and experts who experienced installations of IFRS system.

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참고문헌

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피인용 문헌

  1. To Enhance Work Engagement of Informational Technology Workers: Effect of Commitment to the Growth of People, Perceived Organizational Support and Expectancy vol.16, pp.6, 2016, https://doi.org/10.7236/JIIBC.2016.16.6.265