• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.125-130
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• 2017

In the business environment of the modern society, it is not possible for the company, which is a producer of accounting information, to provide accounting information to the users of accounting information because it can not satisfy the information demand of the accounting information users due to the problem of information asymmetry. Therefore, the purpose of this study is to find out what information should be provided for satisfying the information needs of users of accounting information. This study investigates the qualitative characteristics of accounting information based on K-IFRS in the provision of accounting information and conducts empirical studies based on the users of accounting information of listed companies and unlisted companies. And how to improve the satisfaction. As a result of empirical research, it was confirmed that the accounting information satisfying the qualitative characteristics is useful for meeting the information needs of users of accounting information.

• Journal of Convergence for Information Technology
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• v.10 no.10
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• pp.15-23
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• 2020

It is a reality that users do not know well what kind of information protection policy the cloud service provider presents to consumers. The purpose of this study is to find a way to improve the effectiveness of information protection by analyzing the content and linguistic characteristics of information protection policies provided by cloud service providers. In order to achieve the purpose of this study, we investigate the contents of information protection policies of 47 companies that provide cloud services and analyze the influence of linguistic characteristics to come up with a plan to increase the efficiency of cloud services. The research results showed that low readability due to comprehensive expression of technical processing methods, etc., could lead to legal disputes and to hinder the spread of cloud services. The research results can increase the effectiveness of information protection by suggesting items to be provided to users.ing, Privacy, confidentiality, linguistic characteristics, Accounting Information.