• Journal of the Korea Institute of Information and Communication Engineering
• /
• v.14 no.6
• /
• pp.1359-1364
• /
• 2010

In International Financial Reporting Standards(IFRS), companies have difficulties in managing efficiently own accounting rules and demonstrating the adequacy of accounting processes with the conventional accounting system. BRMS(Business Rule Management System) provides methods for managing, processing, and monitoring these accounting rules according to accounting principles and situation. This paper proposed the BRMS-based financial programming framework for managing and processing the accounting principles and the own accounting rules.

• Asia-Pacific Journal of Business
• /
• v.9 no.4
• /
• pp.99-117
• /
• 2018

This study has investigated Linear Programming (LP) applications to special decision making problems in managerial accounting with the help of spreadsheet Solver tools. It uses scenario approaches to case examples having three products and three resources in make-and-supply business operations, which is applicable to cases having more variables and constraints. Integer Programmings (IP) are applied in order to model situations when products are better valued in integer values or logical constraints are required. Three cases in one-time-only special order decisions include Goal Programming approach, Knapsack problems with 0/1 selections, and fixed-charge 0/1 integer modelling techniques for set-up operation costs. For the decisions in outsourcing problems, opportunity-costs of resources expressed by shadow-prices are considered to determine their precise contributions. It has also shown that the improvement in work-shop operation for an unprofitable product must overcome its 'reduced cost' by the sum of direct manufacturing cost savings and its shadow-price contributions. This paper has demonstrated how various real situations of special decision problem in managerial accounting can be approached without mistakes by using LP's and IP's, and how students both in accounting and management science can acquire LP skills in their education.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.7
• /
• pp.457-468
• /
• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• Journal of Information Technology Applications and Management
• /
• v.20 no.2
• /
• pp.1-14
• /
• 2013

Learning accounting has always been a challenge for non-accounting students and managers. Understanding accounting information requires more than a numerical description of financial and income statements. Current accounting practice presents accounting reports in the form of tables with values or in two or three dimensional graphs generated by a spread sheet program. The present study proposes an alternative visualization with metaphor from nature as a learning device for novice users and managers. After surveying various kinds of plants, the lotus flower was chosen as an attractive analogy because every part of the plant from leaves to roots is usable and can have economic value. Moreover, lotus flowers, whether man-made or natural, can easily be part of a familiar, natural ecology representing both beauty and serenity. Results from online survey respondents (n = 220) showed that there was no significant difference on overall usability of the Lotus visualization between expert users and novice users. However, verbally-oriented users differed Significantly from visually-oriented users in their usability assessment, perceived usefulness, and intention to use the Lotus visualization.

• International Journal of Computer Science & Network Security
• /
• v.23 no.5
• /
• pp.109-120
• /
• 2023

With the increasing interest in blockchain technology and its employment in diverse sectors and industries, including: finance, business, voting, industrial and many other medical and educational applications. Recently, the blockchain technology has played significant role in preventing fraud transactions in accounting systems, as the blockchain offers high security measurements, reduces the need for centralized processing, and blocks access to the organization information and system. Therefore, this paper studies, analyses, and investigates the adoption of blockchain technology with accounting systems, through analyzing the results of several research works which have employed the blockchain technology to secure their accounting systems. In addition, we investigate the performance of applying the deep learning and machine learning approaches for the purpose of fraud detection and classification. As a result of this study, the adoption of blockchain technology will enhance the safety and security of accounting systems, through identifying and classifying the possible frauds that may attack the accounting and business organizations.

• Journal of Information Technology Applications and Management
• /
• v.13 no.1
• /
• pp.149-166
• /
• 2006

During the past several years, a number of attempts have been made to develop computer applications for the farm business. However, none of them truned out properly applicable to small farms occupying more than 90% of the total agri-business in number as they failed to take it into consideration that small farm, typically a private busines is quite different by nature from the large-scaled farm corporate. Small-sized farming is usually done on the houshold basis, and thus there is no distinction between the household and the business economy. In addition, small farm managers are mostly lacking knowledge or skills of both computers and accounting. This study, therefore, aims at the design and implementation of the financial management and accountign information system for small farms, with an attempt to relax constraints and resolve pitfalls revealed in previously developed applications. The following principles were introduced for the study : 1) The user-system interfaces have to be managed in the natural language as much as possible, so that the users can operate the system without any professional terms. 2) Household accounting has to be seperarte by some means from the business accounting, so that small farm businesses can manage their finance and accounting as necessary. 3) The system has to be designed so as not only for the users to manage transactional data but to analyse historical data in multiple dimensions for their decision-makings. The results from this study would perhaps help not only for the farmers but for the educators, policy makers, and counselors for the farming.

• Journal of Information Technology Applications and Management
• /
• v.12 no.1
• /
• pp.173-189
• /
• 2005

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. TAM has a base in psychological research, is parsimonious, explains usage behavior quite well, and can be operationalized with valid and reliable instruments. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with subjective norm and perceived behavioral control in mandated using environments. The results show that in mandatory environments such as accounting information systems, subjective norm is not a significant effect on the behavioral intention. Perceived usefulness and perceived behavioral control are significant the factor on the behavioral intention. The implications of finding are that perceived usefulness and perceived behavioral control play major role in technology acceptance rather than subjective norm in accounting information systems with mandatory environments.

• Journal of the Institute of Electronics Engineers of Korea TC
• /
• v.40 no.10
• /
• pp.138-149
• /
• 2003

As the Internet is quickly evolving from best-effort networks to business quality networks, billing based on the precise traffic measurement becomes an important issue for Internet Service Providers (ISPs). Billing settlement is necessary not only between ISP and customers but also between ISPs. Currently, most ISPs use a flat rate charging policy. Besides the degree of difficulty in deriving appropriate charging policies agreeable by a concerned party, there are substantial technical challenges to come up with a good usage-based accounting system. Usage-based accounting depending on IP packet header information only is not sufficient anymore due to highly dynamic nature of the development and the use of the Internet applications such as peer-to-peer and network games. They are using port numbers dynamically and even several applications can use the same port number. Thus, more precise means of classifying them and accounting their traffic usages are required. In this paper, we propose a high performance, adaptable, configurable, and scalable content-aware application traffic measurement and analysis system which can achieve very accurate usage-based accounting.

• KSCE Journal of Civil and Environmental Engineering Research
• /
• v.33 no.3
• /
• pp.1203-1213
• /
• 2013

Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.

• Journal of Information Technology Applications and Management
• /
• v.18 no.1
• /
• pp.1-14
• /
• 2011

Mixed reality (MR) representation of accounting numbers is used as an alternative way of virtually engaging users of real three dimensional graphics of financialdata. An experiment was conducted to compare the usability and knowledge drawn from utilizing a table of numbers versus MR representations. The results showed that when MR was used, the participants' ratings of the firm's financial status and performance were more congruent with those of experts than when a table was employed. Also, MR was seen as providing less complex information with a shorter amount of time being spent and was perceived as being easy and useful.