• Journal of Convergence for Information Technology
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• v.10 no.7
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• pp.14-19
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• 2020

This study suggests an accounting information processing model based on internet standard XBRL which applies an extensible business reporting language, the XML technology. Due to the differences in document characteristics among various companies, this is very important with regard to the purpose of accounting that the system should provide useful information to the decision maker. This study develops a data mining model based on XML hierarchy which is stored as XBRL in the X-Hive data base. The data ming analysis is experimented by the data mining association rule. And based on XBRL, the DC-Apriori data mining method is suggested combining Apriori algorithm and X-query together. Finally, the validity and effectiveness of the suggested model is investigated through experiments.

• Proceedings of the Korea Contents Association Conference
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• 2004.05a
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• pp.217-223
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• 2004

We analyse the structure of slip data used as basic data for improving the transparency of transactions, and design a slip XML Schema. And then we implement Web Services for slip data, common slip data processing functions of accounting, interacting with the slip database. And we propose a standardization model of slip data structure and slip data processing service in order to make them used to diverse distributed Web applications. The result of this paper will contribute to the standardization for accounting information system for e-business area to the simple reuse of common slip data processing functions by Web services, and to the efficient development of distributed applications by grace of spreading standardization for supporting the business-to-business interactivity using easy accessibility of Web services.

• Journal of the Korea Society of Computer and Information
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• v.18 no.12
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• pp.179-188
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• 2013

This study looked into the whole features and problems about depreciation system of government capital assets in the way of the government accrual basis accounts and bookkeeping by double entry and then, tries to find a scheme to improve depreciation system for effective and efficient treatment about assets and expenses. In government accounts, depreciation system has been carried out turning around the entire accrual basis accounts be recognized government assets and applied capital asset accounts from 2011. Therefore, if depreciation system can be facilitated in order to retrench administrative expenditure and utilize assets and resources effectively under the accrual basis accounts, it would be good use of achievement evaluation in government accounts and information providing on the ground of more effective use to government's financial information.

• Proceedings of the Korea Information Processing Society Conference
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• 2006.11a
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• pp.637-640
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• 2006

1997년 외환위기와 국내외 회계부정 사건들로 인하여 회계투명성 확보가 중요하게 부각되면서 산출된 재무정보에 대한 신뢰성만을 평가, 공시하던 기존의 재무보고 모형과 달리 재무정보 산출물뿐만 아니라 이 정보의 일련의 생성과정을 평가하고 결과를 공시하는 재무보고 내부통제시스템이 만들어지고 있다. 현재의 재무보고 내부통제시스템은 기존의 재무회계 정보시스템과 별도로 구성되어 재무정보 생성과정에서 필요로 하는 평가, 승인 및 인증 시통제에 대한 낮은 확신을 제공하고 있다. 이에 본 논문에서는 다양한 환경에 유연하게 적용할 수 있고 기존 시스템과의 연동을 쉽게 할 수 있는 J2EE 아키텍처를 활용하여 재무회계 정보시스템과 인터페이스를 통하여 주요 재무정보를 추출 EJB 컴포넌트로 구성하고 이 컴포넌트를 활용하여 수동통제보다는 자동통제를 할 수 있고 적발통제보다는 예측통제를 가능하게 하는 AC EJB 컴포넌트가 적용된 재무보고 내부통제시스템 개선 방안을 제시한다.

• Korean Journal of Construction Engineering and Management
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• v.17 no.2
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• pp.12-20
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• 2016

Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.

• Proceedings of the KAIS Fall Conference
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• 2001.05a
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• pp.207-210
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• 2001

현재 초ㆍ중ㆍ고등학교(이하 ‘학교기관’ )에서 쓰이고 있는 기존의 수작업 방식의 회계관리와 DOS 방식의 행정전산관리 프로그램의 한계점을 벗어나 새로운 GUI 윈도우 체계의 프로그램의 개발 필요성이 대두되어 본 시스템을 개발하게 되었다. 또한 학교기관에 납입해야 할 모든 납부금, 급식비, 장부관리에서부터 수입, 지출 등 학교에서 쓰이는 회계부분의 수작업을 모듈화 및 집약화하고 누구나 쉽게 운영할 수 있는 행정관리 시스템, 일괄처리로 구성하도록 하였으며, DB를 이중모드(사용자 모드와 관리자모드)로 분리, 보안문제를 보충하고, 문서의 표준화로 정보교류의 용이하다. 전국 학교기관의 회계운영방식을 표준화하여 구축 설계하고, 초보자 입장을 지향한 순차적 처리방식과 회계관리의 중복처리를 집약화 하여 구축하였다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.11
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• pp.4244-4250
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• 2010

This study analyzed relation with accounting information system operations of more integration and end-user's business processing capabilities. Also, Studied the correlation that has reflecting between business computer skills and training experience level of end-user in practical operation. In summary of this study, first, found out that the improvement and training level of computerized accounting training in mid-size enterprise can be processing more effectively an accounting information business. Second, the end-user training and business development of business processes using the system, the positive impact was significant. Finally, the introduction of the continuous integration system based on new technology analyzed more lower overall performance satisfaction of end-user in the tasks. Business Ability of end-user could be important factor as ongoing business development and training. The results of this study, It can support to effective strategies of end-user systems, will expected to further strengthen competitiveness in the future.

• Korean Business Review
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• v.17 no.2
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• pp.1-23
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• 2004

Since revision of Korean GAAP on the merge transaction in 1999, the few studies on the problems of the GAAP or on the inconsistency of GAAP and regarding tax regulations have been performed. The objective of this study is to understand the present state of the merge transactions, to find out the problems on the regarding GAAP and tax regulations, and to suggest the method to improve them. Among the 69 merge transactions of the listed and registered companies for the recent 3 years, 67 merge transactions are reported as the purchase transactions and 2 transactions as the pooling of interest. And 11 transactions occurred between parents and subsidiaries. I investigate the sufficiency of the foot disclosures on the merge transactions, I find out that the disclosure on the amortization of the negative goodwill are not sufficient, and several transactions are not recorded in conformity with GAAP. This paper indicates the problems on the GAAP as follows: the complicated and irrational method of amortization of the negative goodwill, the valuation of the stocks acquired before the merge, the inconsistent adjustments to purchase consideration contingent on future events, and the valuation of the merge between the parents and subsidiaries. And the problems on the tax regulations are as follows: tax deferment of the income from merge valuation, the ambiguous definitions of the fair value, and stock dividend of the income from merge valuation.

• Journal of the Korean Society for Railway
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• v.18 no.1
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• pp.81-86
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• 2015

Assets are an essential part of a railway financial position and income state. The Railway industry, SOC, has characteristics of possessing vast tangible assets and incurring vast asset-related-costs. For higher liquidity and profitability, the railway industry need more active asset management. Since 2011, IFRS has its changed accounting method for tangible assets, this has subsequently affected asset management. As the railway industry has a high portion of tangible assets, the accounting method for tangible assets is very important. This paper analyzes the newly adopted accounting method for tangible assets and proposes LCC for effective asset management.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.