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http://dx.doi.org/10.14400/JDC.2015.13.3.127

A Study on Development of Construction Industry's Accounting Information System  

Kang, Dong-Il (Dept. of Accounting, Chungnam National University)
Yoon, Sung-Yong (Dept. of Accounting, Kyungsung University)
Publication Information
Journal of Digital Convergence / v.13, no.3, 2015 , pp. 127-135 More about this Journal
Abstract
This study has become a construction company will help you establish a Management Accounting System target model to move forward. Research method was to present the basic concepts and techniques used in managing complex accounting convergence look at the whole construction industry. For the successful deployment of a construction company management accounting system Responsibility Accounting System, Target Profit, Target Cost, and requires a key technique of Performance Evaluation, which the CEO's firm determination and persistence for support, proactive communication in the field and headquarters staff, the goal organizations and institutions to support the model, the standardization is required. This study is based on case studies in the future through the Delphi Method and AHP are needed.
Keywords
Construction Industry; Management Accounting; Accounting Information System; Responsibility Accounting System; Target Profit; Target Cost; BSC; Convergence;
Citations & Related Records
Times Cited By KSCI : 2  (Citation Analysis)
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