• Journal of Digital Convergence
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• v.18 no.6
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• pp.245-253
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• 2020

The purpose of the research was to identify the level of accounting information system for SMBs and environmental factors, and to analyze whether the level of accounting information system affects system performance. The research method measured the AIS level using Nolan's growth phase model, and the verification of the factors affecting the situation, AIS level, and performance was verified using the regression analysis model. The results of the study are summarized as follows: In measuring the level of an accounting information system, it was found that it was in the stage of integration, which is Step 4, and the analysis of the factors influencing the level of an accounting information system showed that the uncertainty in the environment was absolutely affected.

• Journal of the Korea Society of Computer and Information
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• v.12 no.5
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• pp.253-261
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• 2007

Researcher studied the factor of successful implementation for AIS. I found the facts that the elements of IMB affected the Practical level of AIS and the affected factors are operating of IMS, security and emergency action. Specially I suggest that the importance of operating procedure planning, maintenance of operating, and continuous improvement, security and emergency planning, doing and check. Most of important factors of improving the level of AIS, are the implementation of IMS. the results of this research support this suggestion.

• 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.

• The Journal of the Korea Contents Association
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• v.5 no.5
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• pp.266-272
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• 2005

This study is to empirically analyze the effects on job performance of Accounting Information Systems, Analysis methods were used to Cronbach's Alpha analysis, Factor analysis, analysis of variance(ANOVA) and regression in odor by the contingency grouping method. The results of this study are as follows : First, The regression analysis had effects on AIS utility and job performance. Second, The Analysis of variance(ANOVA) had non-effects on systems operating degree and systems satisfaction. Third, The input variables of information accuracy and systems satisfaction had additional effect about IT capability.

• Proceedings of the Korea Information Processing Society Conference
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• 2015.04a
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• pp.599-602
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• 2015

국내의 회계프로그램은 일반적으로 거래발생주의에 따라 차변과 대변을 기록하는 복식부기구조의 전표입력을 통한 분개처리 기반으로 이루어져 있다. 이러한 프로그램은 사용자로 하여금 일정수준의 회계지식을 요구한다. 그로인해 일반 중소기업처럼 회계담당직원이 없는 경우에는 회계전문가에게 의뢰를 하거나 도움을 받아야 한다. 본 연구에서는 재무보고서의 원천이 되는 전표발행에 있어서 거래사실만을 입력하면 복식부기의 기준에 맞게 자동분개처리 되어 전표서비스를 제공해줄 수 있는 시스템을 설계 및 구현한 결과를 보여준다. 이는 사용자들이 회계시스템을 쉽게 접근할 수 있는 회계프로그램 개발의 새로운 방향을 제시할 것으로 본다.

• Journal of Convergence for Information Technology
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• v.9 no.12
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• pp.24-29
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• 2019

AIS is one of the most critical systems in any organization. Data quality plays a critical role in a knowledge-based economy. The objective of this study is to identify the most important factors for accounting information quality and their impact on AIS data quality outcomes. This study includes an extensive literature review to identify a set of CSF for data quality. The study uses empirical data to test the research hypothesis and resluts show that the top three most important factors that affect AIS's data quality are toop management commitmentm the nature of the AIS and input controls. The study further uses regression analysis to test the effect of those factors on AIS data quality, finding that there is a significant positive relationship between the perceived performance of the three factors and AIS data quality putcomes. To be develop to AIS data quality further study for CSF's control methodology is necessary.

• The Journal of the Korea Contents Association
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• v.6 no.7
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• pp.31-41
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• 2006

This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p. < 0.01.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2002.11a
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• pp.279-295
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• 2002

경영환경의 급속한 변화와 정보시스템의 발달로 인해 기업은 경쟁력 강화를 위해 끊임없는 노력과 혁신을 하고 있다. 최근에는 국내외 많은 기업들이 기업 경쟁력 강화를 위해 ERP(Enterprise Resource Planning)를 이미 도입하였거나 또는 도입할 예정으로 있다. 2) 이러한 ERP시스템이 이전에는 대형 기업을 중심으로 한 시스템 구축이 주류를 이루고 있었다. 하지만 최근에는 국내 ERP업체들의 활성화로 인해 독자적인 ERP패키지의 개발로 중소기업을 위한 ERP구축 사례가 늘어나고 있다. 이렇게 기업 경쟁력을 제고시키는 수단으로 각광을 받고 있는 ERP 시스템은 제조, 물류, 유통, 인사/회계 관리 등의 업무프로세스를 정보기술로 구현한 대형기술로 제조기업의 모든 기능을 망라한 전사적인 통합솔루션으로서 단순히 정보 기술차원의 접근 방법이 아닌 정보기술과 비즈니스의 조화를 이루려는 경영 전략 차원의 접근 방법이다. 3) 본 논문에서는 ERP 시스템의 성공적인 구축 경험을 바탕으로 I기업(중소기업)을 대상으로 ERP 구축 사례를 소개하고자 한다. 먼저 I기업의 정보화 수준 측정을 통해 ERP 구축 전 기업의 경영환경과 정보시스템 활용도 및 사용자 만족도를 파악하고, ERP 시스템을 도입하게 된 배경과 구축 과정 및 결과와 기대 효과를 분석하고자 한다. 마지막으로, ERP시스템 구현의 성공적인 요인들을 찾아내어 앞으로의 연구 방향을 제시하려 한다.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 2002.11a
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• pp.279-295
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• 2002

경영환경의 급속한 변화와 정보시스템의 발달로 인해 기업은 경쟁력 강화를 위해 끊임없는 노력과 혁신을 하고 있다. 최근에는 국내외 많은 기업들이 기업 경쟁력 강화를 위해 ERP(Enterprise Resourse Planning)를 이미 도입하였거나 또는 도입할 예정으로 있다. 2) 이러한 ERP시스템이 이전에는 대형 기업을 중심으로 한 시스템 구축이 주류를 이루고 있었다. 하지만 최근에는 국내 ERP업체들의 활성화로 인해 독자적인 ERP 패키지의 개발로 중소기업을 위한 ERP구축 사례가 늘어나고 있다. 이렇게 기업 경쟁력을 제고시키는 수단으로 각광을 받고 있는 ERP 시스템은 제조, 물류, 유통, 인사/회계 관리 등의 업무프로세스를 정보기술로 구현한 대형기술로 제조기업의 모든 기능을 망라한 전사적인 통합솔루션으로서 단순히 정보 기술차원의 접근 방법이 아닌 정보기술과 비즈니스의 조화를 이루려는 경영 전략 차원의 접근 방법이다. 3) 본 논문에서는 ERP 시스템의 성공적인 구축 경험을 바탕으로 I기업(중소기업)을 대상으로 ERP 구축 사례를 소개하고자 한다. 먼저 I기업의 정보화 수준 측정을 통해 ERP 구축 전 기업의 경영환경과 정보시스템 활용도 및 사용자 만족도를 파악하고, ERP 시스템을 도입하게 된 배경과 구축 과정 및 결과와 기대 효과를 분석하고자 한다. 마지막으로, ERP 시스템 구현의 성공적인 요인들을 찾아내어 앞으로의 연구 방향을 제시하려 한다.

• Journal of Convergence for Information Technology
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• v.10 no.8
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• pp.187-193
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• 2020

This study analyzed how risk factors in management affect the management of working capital in general hospitals in Korea. The data used accounting information for three years (2016~2017 and 2018) of 271 general hospitals using the medical institution accounting information disclosure system. The independent variables were the working capital level and the cash conversion cycle, The dependent variables were operational risk and market risk, Control variables were selected as components of working capital(cash, accounts receivable, inventory assets, accounts payable). According to the study, the lower the operational risk, the higher the level of working capital hospitals in Korea. Working capital decisions were confirmed to be attributable to operating risks, cash, inventory assets and accounts payable. And the lower the market risk (Operating Margin), the higher the cash conversion cycle. Therefore, it is necessary to review appropriate management measures of operational risks, cash, inventory assets and accounts payable identified as operating capital determinants so that medical institutions can also have economic response capabilities in consideration of the specificity of their operations.