• Journal of Internet Computing and Services
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• v.12 no.1
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• pp.71-83
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• 2011

According to action of 'National University Finance And Accounting Act' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and bookkeeping by double entry. For stable execution of the system, it is necessary to construct a national university financial and accounting system to be treated in a lump according to a new university accounting system. Therefore, the purpose of the study was to survey operating status of the existing national university financial and accounting system to prepare for that 'National University Financial And Accounting Act' would pass National Assembly, to draw its problems and to suggest a plan to construct national university financial and accounting system on the basis of the above. It is expected that the proposals suggested by the results of the study will give the Ministry of Education, Science and Technology and national universities a help in raising transparency of university finance and be utilized as basic data to construct national university financial and accounting system offering quick management information. to action 'National University Finance And Accounting Act' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and accrual basis and bookkeeping by double entry.

• Journal of the Korea Society of Computer and Information
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• v.18 no.1
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• pp.157-166
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• 2013

This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.

• Journal of Convergence for Information Technology
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• v.7 no.1
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• pp.93-98
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• 2017

To recover the capital market's confidence, interest in accounting ethics education has increased recently. The purpose of this paper is to introduce a simple classroom games for moral hazard problem and to analyze the results. This case study introduces the classroom games in which well-known experiment of principal-agent dilemma in experimental economics implemented accounting ethics education. This paper suggests that game lesson is effective and efficient way to understanding moral hazard problem. During the games, cause and effect of players' decision making react upon each other. This paper contributes to generating further discussion on accounting ethics education and providing practical implication.

• Journal of Digital Convergence
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• v.13 no.9
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• pp.169-175
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• 2015

The significant changes of convergence study in the 21st century is the shift from theoretical-based instruction to computer-based instruction. This study investigated the student's cognitive engagement in TPB(Theory of Planned Behavior) of accounting information classes in the Digital Convergence Era. Hypothesis test was conducted from 99 accounting information learners from four year course university in the Gyeonggi-do. A questionnaire was given and analyzed. The results showed. First, the TPB variables han a positive effect on intrinsic curiosity of students. Second, the subjective norm of TPB variables could develop student's enjoyment. Subject norm could have a positive effect on enjoyment. The results of this study may contribute to propose desirable ways of improving the psychological states in the relationship between TPB and cognitive engagement. In the future, variables of cognitive engagement will be compliment to analyze.

• Korea Petroleum Association Journal
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• s.302
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• pp.42-43
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• 2017

∎ 2017년 에너지 관련 조세 수입(교통에너지환경세, 개별소비세, 교육세, 주행세 등 합계)은 약 26조 7천억원으로 전망됨. 이는 총 국세 수입의 약 11%를 차지하며, 부가가치세 총수입의 43.3% 수준으로 큰 규모 - 교통에너지환경세는 교통시설특별회계 80%, 환경개선특별회계 15%, 에너지및자원사업특별회계 3%, 지역발전특별회계 2%로 배분 ∎ 2017년 에너지및자원사업특별회계 예산(약 5조 7천억원) 중 석유관련 세출은 약 2,765억원(약 4.8%)로, 자원개발융자, 석유비축사업, 유전개 발출자, 석유품질관리사업 등에 소요 - 수송용 석유(휘발유 및 경유)가 국세 세입에 기여하는 비중 대비 직접적인 석유 관련 세출은 극히 미미한 실정 ∎ 조세 및 부과금의 비율은 석유제품이 상대적으로 높고 전기와 지역난방, 열(가열 및 건조)의 경우 상대적으로 낮음 - 낮은 전기 요금으로 전기소비가 급증하여 온실가스와 미세먼지가 증가하고, 발전소 및 전력망 건설에 따른 사회적 갈등이 발생 - 에너지 세제가 환경보호, 에너지시설투자에 대한 갈등해소 비용 등 사회적비용이 반영되지 않은 과세정책으로 유연탄 및 원자력 발전소가 지속 증가 추세 ∎ 바람직한 에너지 세제개편을 위해서는 에너지원간 세금부과의 균형 확보가 필요하며, 중장기적으로 통합 에너지세제 도입이 필요 - 수송용과 발전용 에너지세제를 통합적 관점에서 조율 - 각 에너지원에서 발생하는 오염물질과 온실가스 배출 등 다양한 사회적 비용을 일관된 기준으로 세금에 반영 - 유연탄 과세 강화, 원자력 과세 신설(안전사후처리비용 등 반영)

• 한국벤처창업학회:학술대회논문집
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• 2018.04a
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• pp.23-25
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• 2018

본 연구는 우리나라가 글로벌 시장에서 4차 산업혁명 시대를 주도하는데 필요한 4차 산업혁명 전문가 양성에 초점을 두고, 4차산업혁명전문대학원 설립방안을 제시하고자 한다. 이를 위하여 국내 타특수대학원인 창업대학원과 컨설팅대학원을 비교고찰하였고, 해외 타전문대학원인 일본 회계전문대학원과 일본 법학전문대학원을 비교고찰하였다. 그 결과, 4차 산업혁명 전문가 양성을 위하여 4차산업혁명전문대학원 설립방안을 다음과 같이 제시하고자 한다. 첫째, 4차산업혁명전문대학원은 4차 산업혁명 전문가 양성을 위한 차별화되고 융합화된 교과과정으로 2~3년제 전문대학원 석박사과정으로 운영될 필요가 있다. 둘째, 4차산업혁명전문대학원은 전문석(박)사 학위과정이므로 교육의 내실화를 위하여 야간보다는 주간과정으로 운영될 필요가 있으며, 트랙제를 적극 활용하여 경영학, 회계학, 법학, 창업학, 공학 등 학제간 융합적 교과과정으로 설계되어야 한다. 또한 이론교육과 실무교육의 균형적 교과과정으로 실무교육이 전체 교육과정에 30% 이상이 되도록 해야 한다. 셋째, 4차산업혁명전문대학원은 정부(중소벤처기업부)의 전략적인 재정 지원이 필수적이며, 재정 지원과 함께 교육의 질에 대한 평가인증을 지속적으로 받아야 할 것이다. 또한 장기적으로는 중소벤처기업부의 창업대학원 및 컨설팅대학원이 4차산업혁명전문대학원으로 통합될 필요가 있다.

• Journal of the Korea Society of Computer and Information
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• v.3 no.2
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• pp.239-246
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• 1998

As the complexity of organizations grow, the practice of accounting necessarily becomes more and more sophisticated. As a result, accounting is becoming increasingly dependent upon computers to facilitate the interaction of measurement analysis, and reporting that is so essential in business today. Enhancements in technology-in particular, the development of computer technology-have dramatically altered the practice of accounting. This study represents a new approach in technology-based education and contains how to use Microsoft Excel 97 In preparing general ledger.

• Journal of Korea Society of Industrial Information Systems
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• v.25 no.4
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• pp.83-100
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• 2020

In this study, the researcher intends to examine the influence of the class factors of universities for computer accounting education upon learning ability and learning performance, with the current students or the graduates from the universities in Busan and Gyeongnam regions. The findings of this study could be summarized as follows: First, the hypothesis on the influence of the self-efficacy of the students upon class commitment and motivation to participate in learning was supported. Second, commitment and motivation had a significant impact on class performance, while the satisfaction with the class had not an impact on motivation.

• Proceedings of the CALSEC Conference
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• 1999.07a
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• pp.1-16
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• 1999

o 사업의 통합 ㆍ 대상 : 비전/목표, 인력/조직, 기업문화, 업무프로세스, 정보시스템, 생산설비, 제품/부품 o 기능의 통합(업무기능의 통합) ㆍ 대상 : 재무/회계, 구매, 운송, 운영, 교육, 유지보수(중략)

• Proceedings of the CALSEC Conference
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• 1999.11a
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• pp.449-462
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• 1999

-사업의 통합 * 대상: 비전/목표, 인력/조직, 기업문화, 업무프로세스, 정보시스템, 생산설비, 제품/부품 -기능의 통합(업무기능의 통합) *대상:재무/회계, 구매, 운송, 운용, 교육, 유지보수 -자료의 통합(제품생에 정보의 통합) *대상: IDE구현(Integrated Data Environment) -기술의 통합(표준화 시스템 통합) *관련전략의 예: $\bigcirc$ TAFM(Technical Architetecture For Information Manag (중략)