• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.135-143
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• 2023

This study seeks to ascertain whether publicly listed Jordanian corporations (listed on the Amman Stock Exchange (ASE)) exhibit accounting conservatism and whether such companies distribute dividends to stockholders. Furthermore, this study delves into the implications of accounting conservatism on dividend policy in the context of the quality of financial statements of publicly listed Jordanian companies listed on the ASE. To accomplish the aims of this study, the Quality of financial reporting is treated as a moderator for the relationship between accounting conservatism and dividend distribution. Hence, a panel data approach was utilized, which encompasses cross-sectional data for 95 industrial and service establishments for the period (2013-2017). The study found that accounting conservatism has a negative impact on dividends and that there is no difference in the impact of accounting conservatism on dividends based on the quality of financial reports. The study concluded with a number of recommendations, the most salient of which is the need for companies to enhance their concentration on accounting conservatism and adopt a suitable policy for dividends. Thus, this research provides an insights into the financial practices of Jordanian publicly listed corporations and highlights the need for a more informed decision-making process concerning dividends and accounting practices.

• The Journal of Asian Finance, Economics and Business
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• 제9권9호
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• pp.327-337
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• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• International Journal of Advanced Culture Technology
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• 제11권2호
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• pp.221-228
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• 2023

The industrial revolution 4.0 in general and the trend of the digital economy in particular have affected all aspects of the economy. In the orther hand, Digital Technology has the power to impact the strategies and competitiveness of businesses in the market. It is ever evolving and creating a revolutionary stand for different professions as well. Accounting is considered to be one of the oldest and traditional professions. The rules and methodology of this profession has remained uniform for a long period of time. But due to the advent of the digital technology accounting industry is experiencing some great changes. Challenges for the accounting profession are reflected in the need for rapid adaptation and transformation of business practice and business processes. Gradually it was difficult to manage the accounting of large firms without having any machine help. This profession faced a lot of challenges and required the need to adapt technology. The requirements of finance and digital accounting, as well as the requirements of regional and international financial and accounting integration, require proactive preparation, taking full advantage of the advantages as well as limiting the impacts. disadvantage. The aim of this paper is to analyze and systematize the key challenges that digitalization brings for accounting industry and propose some solution for digital transformation of accounting industry for Small and Medium Enterprise in Vietnam

• 융합경영연구
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• 제12권3호
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• pp.13-22
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• 2024

Purpose: While there has been extensive research on discretionary accruals (hereafter, 'DA') and accounting conservatism, interpretations have varied among researchers depending on how discretionary accruals are determined as proxies. This study investigates the relationship between discretionary accruals (DA) and accounting conservatism, focusing on the distinctions between signed DA and absolute DA. Research design, data and methodology: Using financial data from companies listed on the KOSPI and KOSDAQ markets from 2010 to 2020, we employ regression analysis to explore how signed and absolute DA impact accounting conservatism. This approach allows us to parse out the effects of positive versus negative discretionary accruals systematically. Results: Our findings indicate a divergent impact of DA on accounting conservatism. Specifically, in cases of negative DA, an increase in DA corresponds with heightened accounting conservatism. Conversely, when DA is positive, increases in DA do not exhibit a significant relationship with changes in accounting conservatism. These effects suggest that the nature of DA-whether it represents upward or downward earnings adjustments-critically influences its relationship with conservatism. Conclusions: The results elucidate the nuanced role of discretionary accruals in influencing accounting conservatism. The decrease in accounting conservatism associated with absolute increases in DA appears primarily driven by groups with downward earnings adjustments. This suggests that as negative DA diminishes toward zero, accounting conservatism intensifies, whereas positive DA does not have a parallel effect.

• 디지털융복합연구
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• 제17권9호
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• pp.507-516
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• 2019

본 연구는 회계투명성 결여로 인해 세계 최하위수준인 국가신인도 제고를 위한 회계실무교육제도 관련 정책제언에 그 목적이 있다. 국가신인도가 최하위인 이유 중 가장 큰 것은 감사인의 자유선임제도이고, 다음으로 회계에 대한 교육이 제대로 이루어지지 못하고 있다는 점이다. 본 연구는 우리나라 회계교육 개선방안에 대한 선행연구들과 각종 공청회, 보도자료, 정부의 정책자료 등을 정리한 서지학적 연구라 할 수 있다. 회계투명성을 높이는 길은 자유선임이라는 현행 감사제도의 개선과 회계실무교육을 제대로 담보해내는 것이다. 여기에서 감사제도는 2020년부터 주기적(6+3) 지정감사제도로 입법화되었기에, 문제는 회계실무교육으로 그 대상자가 민, 관 등 모든 영역에 속해 있기 때문에 정부차원의 회계전문교육기관인 (가칭)'회계연수원' 설립을 제안하고자 한다. 이를 통해 회계정보의 생산 이용하는 자들의 전문적인 실무교육훈련을 통해 회계투명성을 높이고 나아가 국가 신인도 제고에 기여할 것으로 예상된다.

• 산경연구논집
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• 제11권12호
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• pp.39-45
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• 2020

Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

• 경영과정보연구
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• 제31권4호
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• pp.1-32
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• 2012

본 연구는 중소기업에 대한 회계투명성 제고를 위하여 독립된 중소기업회계 기준의 도입의 필요성을 제기하고, 독립된 중소기업회계기준의 도입에 대한 방향을 제시한다. 정부는 상장기업을 중심으로 회계투명성 관련 제도를 지속적으로 도입하였다. 그러나 상대적으로 비상장 중소기업의 회계투명성의 제고를 위한 제도의 도입은 매우 적다. 중소기업의 회계투명성제고을 위하여 중소기업이 이해하고 활용할 수 있는 중소기업회계기준의 도입이 반드시 필요하다. 따라서 본 연구에서는 최근 도입된 회계투명성 관련 제도를 살펴보았고, 중소기업의 투명성제고 방안과 관련된 선행연구를 살펴보았으며, 독립된 중소기업회계제도의 도입 방안을 살펴보았다. 독립된 중소기업회계기준의 도입을 위하여 현행회계기준의 문제점 및 중소기업회계기준의 필요성을 설명하고, 외국의 중소기업회계제도에 대하여 살펴보았다. 중소기업회계기준의 도입방안으로 완화방안과 강화방안을 제시한다. 완화방안으로는 이해용이성의 향상, 적용간편성의 증대, 세법과의 일관성 확보의 방안을 제시하였다. 강화방안으로 중소기업의 실상반영, 회계투명성관련 기준의 명문화와 관리적 회계보고측면의 강화의 방안을 제시하였다. 추가적으로 독립된 중소기업회계기준의 도입방향의 문제점과 대책을 기술하고, 보급방안을 제시한다.

• 산업진흥연구
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• 제5권4호
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• pp.39-53
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• 2020

최근 사회혁신기업에 대한 경영공시나 자율경영공시 등 회계의 투명성을 기반으로 한 기업신뢰에 대한 요구가 증가함에 따라 사회혁신기업도 회계 및 세무업무에 대한 직무가 중요해지고 있는 상황에서, 본 연구는 그동안 연구되지 않은 NCS 회계·감사 및 세무분야 직무가 지속가능성에 미치는 영향에 대하여 살펴보았다. 특히 경영공시나 재무제표의 적정성 등에 대한 문제는 회계업무담당자가 얼마나 윤리적으로 업무처리를 수행하는가에 달려있다. 따라서 회계업무담당자의 회계윤리가 NCS 회계·감사 및 세무분야 직무가 지속가능성에 미치는 영향관계에서의 매개역할에 대하여 살펴보았다. 연구대상은 서울, 부산 등 특별시와 광역시에 설립된 사회적기업을 포함하여 사회적협동조합 등 사회혁신기업 50개 기업에서 회계업무를 담당자는 500명을 대상으로 설문을 조사하고, 이중 372개의 유효설문지를 가지고 경로분석을 실시하였다. 분석결과 NCS 회계·감사 및 세무분야 직무는 사회혁신기업의 지속가능성 요소인 경제적 가치와 사회적가치 및 환경적가치에 모두 유의한 영향을 미치고 있다. 또한 NCS 회계·감사 및 세무분야 직무는 회계윤리에도 유의한 영향을 미치며, 회계윤리는 경제적가치를 제외하고 사회적가치와 환경적가치에 유의한 영향을 미치는 것으로 나타났다. 또한, NCS 회계·감사 및 세무분야 직무와 사회혁신기업의 지속가능성 요소 사이에서 회계윤리는 매개효과가 있는 것으로 나타났다. 특히 NCS 회계·감사 및 세무분야 직무와 사회적가치의 관계에서는 완전매개효과 있는 것으로 나타났다.

• 경영과정보연구
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• 제12권
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• pp.161-179
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• 2003

The purpose of this study is to settle local government accounting system. In order to achieve this object. First, accural accounting should be closely connected with budgetary accounting. Second, a computerized program for double entry book-keeping system must be developed primarily. Finally, the improvement of local government accounting system should be oriented enhancing efficiency and public accountability.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 2003년도 가을 학술발표논문집 Vol.30 No.2 (3)
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• pp.601-603
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• 2003

AAA 프로토콜중에 하나인 DIAMETER의 기능과 특성에 대해서 알아보고 유무선의 다양한 환경에서 신뢰할 수 있는 실시간 Accounting을 할 수 있도록 하기 위해 기존의 Accounting의 문제점을 보완한 Accounting 모델에 대해 알아 보도록 한다.