• Journal of the Korea Computer Industry Society
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• v.2 no.10
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• pp.1355-1364
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• 2001

Internal control comprises the plan of Organization and all of the coordinate methods and measure adopted within a business to safeguard its assets. check the accuracy and reliability of its accounting data, promote operation efficiency, and encourage adherence to prescribed managerial policies. Internal accounting control is classified into General Control and Application Control. Essential elements of internal accounting control as follows : 1. General Control $\circled1$ Organization and operation controls. $\circled2$ System development and Documentation controls. $\circled3$ Hardware controls. $\circled4$ Software and hardware Accessibility controls. $\circled5$ General systems security and protection 2. Application control $\circled1$Input control. $\circled2$ Processing control. $\circled3$ Output control. Internal accounting control can establish a total management information system by connecting with mana-gement control of a company, and enable decision makers to establish decision support system(DSS), is so vital today.

• Journal of the Korea Society of Computer and Information
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• v.3 no.2
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• pp.229-238
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• 1998

Current cost income is composed of current operating profit and holding gains. There is two viewpoints about the nature of current cost changes: earnings and capital adjustments. The former is based on the financial capital maintenance concept, while the latter is based on the physical capital maintenance concept. Proponents of current cost accounting are convinced that it provides more useful information than conventional accounting. Advocates of financial capital believe that current cost information is needed for management to evaluate their past decisions, and thereby be able to improve their decision-making ability. Defenders of historical cost point out that current cost accounting violates the traditional revenue recognition principle by recognising increases in the value of assets before sales.

• Proceedings of the Korean Information Science Society Conference
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• 2005.11b
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• pp.514-516
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• 2005

CBD(Component Based Development)는 장기간에 걸쳐 발전된 소프트웨어 개발의 한 형태이며, 이미 표준화되거나 공인되지 않았지만 실제로 모든 기업들은 컴포넌트를 나름대로 제작하거나 이미 잘 개발되어진 컴포넌트를 재사용하여 자체 프로젝트에 재활용하므로써 최소의 개발비로 표준화를 추구하는 한편 최대의 기능과 신속한 개발로 소프트웨어의 품질과 생산성 향상을 도모하고 있다. 본 논문에서는 레거시 시스템을 활용하여 컴포넌트로 되어 있지 않은 프로그램을 컴포넌트화 함은 물론 기존 애플리케이션에 존재하는 컴포넌트를 래핑하여 재사용 가능한 서비스를 생성, 재공하기 위한 CBD 기반의 회계처리 응용 시스템을 설계 및 구현한다. 제안된 회계처리 응용 시스템 APAS(Accounting Process Application System) 모델은 시스템 구축 개발 기간의 단축과 관리 및 유지보수를 쉽게 하여 업무의 효율성을 높이고, 레거시 시스템을 재활용하여 신규 개발시 우려되는 위험도를 낮추어 소프트웨어 생산성 제고 효과도 얻을 수 있다.

• Journal of Convergence for Information Technology
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• v.10 no.9
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• pp.8-14
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• 2020

The objective of this research is to investigate how implementation of smart factory systems(SFS) effects management accounting(MA). The results based on data collected from 108 Korea small and medium enterprises(SME) confirmed that SFS implementation caused significant MA changes. Estimated regression models revealed that the most important SFS characteristic were the analytical capabilities since it positively influenced MA changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and MA employee's job. In the segment of budgeting, the quality of implementation of specialized bedgeting software had significant and positive influence. The only negative correlation founded was the one between the uncertainty of business environment and adoption of modern accounting techniques. Results from this study provide that SME should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in MA prctices.

• Journal of the Korea Convergence Society
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• v.9 no.11
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• pp.307-313
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• 2018

In this study, analyzed the effect of the introduction and operation of internal control system of a company on accounting information usefulness in a rapidly changing business environment. In order to conduct this study, we studied a comprehensive analysis on the usefulness of internal control and accounting information, and applied the research model to the purpose of this study. In this study, we analyzed the degree of the relationship between variables based on the discretionary accruals of the modified Jones model using the internal control evaluation index based on the components of the internal control system for China. In the empirical analysis, analyzed that the operation of internal control has a negative influence on discretionary accruals, which is a substitute for usability of accounting information. In addition, the risk management factors of the internal control system have a negative correlation with the usefulness of accounting information. The results of this study suggest that it is possible to present the positive function of internal control system to many firms where the introduction and operation of internal control is important, and to provide useful guidance in the study of the relationship between the operation of internal control and discretionary accruals for foreign company.

• Journal of Intelligence and Information Systems
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• v.10 no.1
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• pp.77-91
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• 2004

This research compares the use of accounting data versus market data in the prediction of bankruptcy. Comparison is made through neural networks so that prediction accuracy is model-independent. Results of this study indicate that both market and accounting data provide useful information on corporate bankruptcies. Interestingly, using market and accounting information together can achieve substantial gain in prediction accuracy.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.4
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• pp.861-866
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• 2014

The scale of national research and development work is expanded gradually and grows bigger, so necessity of building system rises to guarantee more objective and fairer selection of business and clarity of budget administration according to active progress of convergence between study territories. In the study, standard frame work is suggested for information connection between dissimilarities, and based on this work; the study considers the system for information connection of digital budget accounting system handling budget and accounting of national finance and national science technology knowledge information system that is in charge of result administration and result evaluation of national research and development work, so suggests application plan of standard frame work connected with information solving current state and problems for connection.

• Korean Business Review
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• v.17 no.2
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• pp.111-129
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• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

• Proceedings of the Korea Association of Information Systems Conference
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• 2003.11a
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• pp.181-195
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• 2003

• Proceedings of the Korea Association of Information Systems Conference
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• 2004.11a
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• pp.125-135
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• 2004