• Journal of Practical Engineering Education
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• v.15 no.3
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• pp.771-777
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• 2023

The study was conducted on accounting information system education and utilization in korea's fishing industry. The Korean fishery industry is having difficulty in management due to inefficient management of companies, a decrease in the number of employees, the aging of workers, and cheap imported seafood. In such an environment, the paper looks for a plan to streamline management using fisheries accounting. To this end, an accounting-related survey was conducted on fisheries companies. The suggestions for the analysis results are as follows. First, the management of the fisheries industry in today's information age needs to use efficient management techniques through accounting. Second, fisheries companies need to increase efficiency by actively introducing accounting into management and utilizing the operation and procurement of funds, cost management and management analysis. Third, it is time for fisheries companies to calculate costs by using accounting management and utilize them for rational decisionmaking. Finally, seafood is the most important type of food. Therefore, the growth of fisheries companies needs to be recognized as an essential task. From this point of view, fisheries accounting is a way to generate profits through management efficiency.

• Journal of Convergence Society for SMB
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• v.6 no.3
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• pp.1-6
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• 2016

The purpose of this study is to verify mainly qualitative characteristics impact on the quality of customer's accounting information to analyze the expertise and the level of accounting system, accounting service worker. This method was conducted in empirical research by the hypothesis based on the survey after examining theoretical background founded on the literature search. As a result, by accounting information systems needed Accounting services worker's professionalism, customer to be served most satisfies faithful representation among the qualitative characteristics and it showed timeliness is low satisfaction. This study will contribute to enhance the recognition and improvement of expertise of the accounting service workers, in the future for improving the quality of accounting information system, discussion will be needed about the contents and method for education and training.

• KSCI Review
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• v.11 no.1
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• pp.58-67
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• 2003

• Management & Information Systems Review
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• v.31 no.2
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• pp.41-59
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• 2012

ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.

• Proceedings of the Korea Multimedia Society Conference
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• 2003.11b
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• pp.553-556
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• 2003

사회과학 학문을 공부하는 학생들은 현상을 분석하고 미래를 예측하는 기법으로 통계를 많이 사용하고 익혀야 한다. 본 연구에서는 맹목적으로 수치를 다루는 회계 및 통계 학습에서 벗어나 멀티미디어로 흥미를 유발시키고 인터넷상에서 학생들이 직접 실습을 할 수 있는 환경을 구축하여 회계 통계 학습에 도움을 주어 실제 산업체에 적용 가능한 지식을 주고자 한다. 본 연구는 사회과학의 분야에서 어떠한 형태의 자료를 입력하여도 사용자가 바라는 통계를 얻도록 하는데 주안점을 두고 있다. 개발된 멀티미디어 콘텐츠를 통하여 이루어진 학습에 대하여 효과를 측정하여 멀티미디어 기술을 활용한 사회과학 통계교육에 어떤 효과가 있는지를 분석하고자 한다.

• LP가스
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• s.80
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• pp.4-10
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• 2002

최근 우리회와 LPG수입양사는 공동으로 올해 판매부과금 부과액만큼 부탄 특소세와 교육세를 인하해줄 것을 기회예산처.재정경제부.산업자원부에 건의했다. 아울러 판매부과금의 폐지와 장애인 등에 대한 보조금은 에특회계가 아닌 일반회계에서 지원해줄 것을 요청했다. 한편 최근 재경부는 우리회와 수입사의 건의를 받아들여 특소세와 교육세를 203원/kg으로 인하.조정하는 내용의 특소세법시행령개정안을 입법예고 했다.

• 대학교육
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• s.175
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• pp.36-41
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• 2012

• Social Workers
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• no.3 s.47
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• pp.9-9
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• 2006

‘취약복지기관의 행정관리 역량 강화를 위한 멘토 그룹(Mentor-Group)지원 프로그램‘은 취약 사회복지기관 및 시설(미신고시설이나 조건부 시설 중 신고시설 전환, 2005. 7 기준)에 행사 · 회계분야 전문가로 구성된 멘토(Mentor)를 파견하여 행정 · 회계 교육 지원 사업을 실시함으로서 사회복지기관의 행정관리 역량을 강화시키고자 하는 프로그램이다.

• KOREAN POULTRY JOURNAL
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• v.47 no.11
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• pp.148-152
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• 2015

본회(회장 오세을)는 지난 14~16일 2박 3일간 제주도에서 종계 부화농가 대상으로 제10기 전문육계 CEO 과정 교육을 진행했다. 종계부화농가의 합리적인 세무회계방법(진일회계법인 임기완 대표(공인회계사 세무사)), 육종트렌드에 따른 종계사양관리((주)체리부로 중앙연구소 김종택 소장), 종계질병진단 및 관리방안(우성양행 전용휘 수의사)에 대한 강연이 진행되었다. 또한, 종계부화산업 발전방안(농축유통신문 김재민 국장), 닭고기자조금사업 활성화방안(닭고기자조금관리위원회 심순택 위원장)에 대해 주제 발표 후 본회 종계부화위원회 연진희 위원장이 좌장을 맡은 가운데 농림축산식품부 축산경영과 김영민 사무관, 본회 이홍재 부회장, 닭고기자조금관리위원회 심순택 위원장, 농축유통신문 김재민 국장, (주)고려비엔피 한 장혁 전무가 종계부화산업 발전방안에 대해 토론회를 진행하였다. 이번 토론회로 종계부화인들의 목소리가 정책에 반영되길 기대하며 위기를 관리하고 대체할 수 있기를 바란다.

• Journal of Digital Convergence
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• v.11 no.12
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• pp.257-264
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• 2013

The purpose of this study is to propose plans of accounting transparency enhancement for Korean firms' sustainable growth and moral management. Moral management is not optional but essential strategy under global competitive circumstances. It has been proved that sustainable growth was possible through moral management. The plans of accounting transparency enhancement obtained from this study are as below. The implementation of early childhood education on the role and function of accounting, including contents related accounting ethics in university business curriculum or accounting curriculum, including contents related accounting(management) ethics in various accounting qualification examination, building and utilization of systematic knowledge base on accounting fraud, strengthen supervision for implementation of stable and reliable K-IFRS, improving public ethics through strengthening ethical awareness, devotion of community leaders for the nation and society etc.