• 제목/요약/키워드: Accounting Applications

검색결과 111건 처리시간 0.024초

What Drives Residential Consumers Willingness to Use Green Technology Applications in Malaysia?

  • OTHMAN, Nor Salwati;HARUN, Nor Hamisham;ISHAK, Izzaamirah
    • The Journal of Asian Finance, Economics and Business
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    • 제8권10호
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    • pp.269-283
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    • 2021
  • The government policies and initiatives to guarantee sustainable energy and clean environmental conditions contributed to the introduction of green technology electricity appliances in the market. This study sought to determine the physiological and socio-economics-demographic factors driving residential electricity consumers to use green technology electricity appliances, mainly solar PV, smart meter, electric vehicle, and battery storage technology. By understanding consumer intention, the investors of solar PV, battery storage, electric vehicle, and smart meter can estimate the demand and upscale the market for the corresponding products. For that purpose, the intention to use the solar PV, smart meter, electric vehicle, and battery storage function is developed by utilizing the combination of the theory of planned behavior, technology acceptance, and reasoning action. A reliable and valid structured online questionnaire and stepwise multiple regression are used to identify the possible factors that drive consumer behavior intention. The results show that the social influence, knowledge on RE, and perceived price significantly influence residential consumers' willingness to adopt the technologies offered. The findings of this study suggest that the involvement of NGOs, public figures, and citizens' cooperation are all necessary to spread information about the government's objectives and support Malaysia's present energy and environmental policies.

멘탈 어카운팅을 활용한 사용자 인터페이스 디자인 : 가계부 어플리케이션 사례연구 (User Interface Design through Mental Accounting : A Case Study on Account book Application)

  • 가예린;이주엽
    • 예술인문사회 융합 멀티미디어 논문지
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    • 제7권7호
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    • pp.865-874
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    • 2017
  • 멘탈 어카운팅 이론에 의하면 인간은 돈을 심리적 목적에 따라서 분류한다. 이는 자기 제어 수단으로써 중요한 기능을 하지만, 때로는 아주 단순한 경제적 원칙에 어긋나는 오류를 일으키기도 한다. 많은 소비자들이 이와 같은 실수를 경험하고 있다. 그래서 소비자들은 자신의 수입과 지출을 관리하기 위해 가계부를 사용한다. 최근에는 어플리케이션 형태의 가계부들을 많이 사용하고 있으며 어플리케이션의 특성상 다양한 사용자 인터페이스들을 볼 수 있다. 본 논문에서는 가계부 어플리케이션의 인터페이스들이 소비자들의 멘탈 어카운팅으로 인한 오류를 방지하고 합리적인 경제활동을 도와줄 수 있는지 고찰해보고자 한다. 이를 위해, 멘탈 어카운팅의 선행 연구들을 바탕으로 어플리케이션 스토어 상위에 노출되는 가계부 어플리케이션들을 비교분석하였다. 이와 같은 사례연구를 통하여 합리적인 소비를 돕는 효율적인 UI 요소들을 찾고자 하였다. 향후 연구에서는 이러한 연구결과를 바탕으로 개선된 형태의 가계부 UI를 설계하고 사용성 평가를 진행할 것이다.

중소기업 정보화 수준 격차 해소방안에 관한 국가 간 비교연구 (How can we narrow the digital divide among SMEs in APEC member economies?)

  • 권순동;양희동;손용엽;이성봉;서진영;조택희
    • Journal of Information Technology Applications and Management
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    • 제12권2호
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    • pp.79-106
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    • 2005
  • This study, by adopting case study methodology, is focused on examining the present state and analyzing the cause of the digital divide, and suggesting policies for bridging the divide, specifically in view of SMEs. We have taken cases of manufacturing companies, visiting and interviewing 18 SMEs in 10 APEC member economies which show sharp difference in usage of ICT. In order to analyze the digital gap among SMEs, we used 5 variables that are composed of computer hardware, computer software, Internet, readiness of ICT, and performance of ICT adoption, while categorizing the cases into low and high tier based on the national ICT index. From a computer hardware perspective, the high tier (0.66) has almost double the number of PC’s per employee, compared with the low tiers (0.34). This gap can be explained by financial availability of low income and high tariff in the developing economies. In the computer software perspective, the SMEs in the low tier had some restrictive use of computer applications such as financial and accounting management and document management, while those in the high tier enjoyed more diversity in the use of applications such as inventory management, sales management, financial and accounting management, procurement management, CRM, and ERP. In view of the readiness of ICT, the difference in ICT infrastructure and financial status between the low and high tier was far wider than any other variables. As a result of ICT adoption, SMEs benefited in view of learning and growth, internal business processes, customer service, and financial affairs. To effectively bridge the digital divide between the low and high tier, actions such as setting up a secondary market of used computers among cooperating developed and developing countries, developing and diffusing good business applications, and building speedy, low-cost telecommunication infrastructures should be taken.

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전표데이터 처리를 위한 XML Schema 설계에 관한 연구 (A Study on XML Schema for Slip Data Process)

  • 황의철
    • 한국콘텐츠학회:학술대회논문집
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    • 한국콘텐츠학회 2004년도 춘계 종합학술대회 논문집
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    • pp.217-223
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    • 2004
  • 거래내역의 투명성 향상을 위한 기초 자료로 사용되는 전표데이터의 구조를 분석하여 전표 XML Schema를 설계하고, 기업회계의 공통적인 전표처리 기능을 전표데이터베이스와 연동되는 기업 회계와 관련된 다양한 분산 애플리케이션에서 이용할 수 있게 하는, 전표데이터의 표준화와 전표처리 서비스의 정형화 모델을 제시한다. 본 논문의 결과는 전자 상거래에 필요한 회계처리 시스템의 표준화, 웹 서비스에 의한 공통 전표처리기능의 간편한 재사용, 웹 서비스의 접근용이성을 이용한 기업 간 상호 연동성을 지원하는 표준화의 확산으로 분산 애플리케이션의 효율적인 개발에 기여할 것이다.

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블록체인 기술 다식부기 시스템 도입에 따른 회계전문인 육성 방안 (Training of Accounting Professionals Following the Introduction of Block Chain Technology)

  • 양해진;배기수
    • Journal of Information Technology Applications and Management
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    • 제26권4호
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    • pp.41-50
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    • 2019
  • Block chain technology revolutionizes the 'double entry bookkeeping' of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It's easy to identify a transaction, and it's easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders. Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest. Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don't have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it's a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders. It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.

Financial Data Assessment Using Table-Graph-Mixed Reality Visualization

  • Tanlamai, Uthai;Savetpanuvong, Phannaphatr;Kunarittipol, Wisit
    • Journal of Information Technology Applications and Management
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    • 제19권1호
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    • pp.13-24
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    • 2012
  • Usability and knowledge drawn from utilizing various ways of representing accounting data were examined. Classroom experiments were conducted to compare students' assessment of financial data using table of numbers, 2-dimensional column graphs (2D), 3-dimensional column graphs (3D), and mixed reality visualization of true 3-dimensional graphs (MR). The results showed that in assessing the financial status and performance of a firm, Table of numbers and MR took longer than 2D and 3D graphs. The time spent on true 3D graphs using MR technology was about the same as Table of numbers. When compared the assessment scores of the firm's financial status and performance between participants and experts, the difference was the least when participants used 2D graphs. However, MR was seen as being a new way to provide data of greater complexity and was very useful for financial information.

Learning and Usability of Accounting Information Visualization

  • Tanlamai, Uthai
    • Journal of Information Technology Applications and Management
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    • 제23권3호
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    • pp.1-12
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    • 2016
  • Visual representations for concepts in business management are quite challenging, especially those abstract concepts in Accountancy discipline. For example, there might not be a consensus on what to use to represent such abstraction as an asset, liability, or owner equity. This is because asset can be property, estate, resources, equipment, or any tangible or non-tangible valuables. Cognitive science concepts and behavior engagement have been used to develop visual representations for financial data. The concepts include spatial processing, big picture thinking, and metaphor. Review of past studies together with a brief research plan to test the usability for learning of four new augmented reality 0visuals are provided in the present paper.

해외 온라인 개인 구매대행 서비스의 지속적 이용에 대한 영향 요인 연구 : 중국 소비자를 중심으로 (The Factors on the Use of Online Overseas Purchasing Agent Service in China)

  • 주암;박상문;김명수
    • Journal of Information Technology Applications and Management
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    • 제24권1호
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    • pp.143-156
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    • 2017
  • As the number of people going aboard is growing and technology is developed rapidly, Chinese customers are also getting better understanding about overseas products, and they hope to get less expensive and better ones, which leads to the growth of the online overseas purchasing agent service. In this paper, we tried to analyze the factors that impact the usage of online overseas purchasing agent service using the survey data. We found that customers pursue not only the reasonable prices but also enjoyment of shopping in the online overseas purchasing agent service. In addition, product scarcity and the information literacy of a customer were positively related with the use of online overseas purchasing agent service.

NFC를 활용한 능동형 인증 방법 (Active Authentication Method using NFC)

  • 이민구;김동완;손진수
    • 한국통신학회논문지
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    • 제37권2C호
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    • pp.140-156
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    • 2012
  • 최근 NFC(Near Field Communcation) 기반 통신 기능을 채용한 스마트기기 및 OS 등이 확산됨에 따라 기존 RFID를 이용하던 다양한 응용 분야에 대하여 NFC로의 대체가 진행되고 있다. 대표적으로 출입 통제나, e-ticket, 전자 결제 등의 분야에서 NFC가 RFID를 대체하고 있다. 기존의 RFID는 수동적 통신 기능만 제공하여 충분히 안전한 인증 및 권한 검증 방법을 제시하지 못하였으나, 능동형 통신기능을 제공하는 NFC를 활용하면 보다 안전한 인증 방식을 제공하여 다양한 응용에서 요구하는 보안 요구사항을 만족시킬 수 있다. 그러므로 본 논문은 NFC의 능동형 통신 기능을 활용하여 신용카드 결제, 출입통제 시스템 등에 활용될 수 있는 능동형 인증 방식을 제공할 수 있는 방법으로 EAP(Extensible Authentication Protocol)과 AAA(Authentication. Authorization and Accounting) 규약을 활용하는 방법을 제안한다.

Applications of Goods Mutation Control Form in Accounting Information System: A Case Study in Sumber Indah Perkasa Manufacturing, Indonesia

  • ARIF, Donny;YUCHA, Nikma;SETIAWAN, Setiawan;OKTARINA, Dian;MARTAH, Varid;MUTTAQIIN, Ninnasi
    • The Journal of Asian Finance, Economics and Business
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    • 제7권8호
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    • pp.419-424
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    • 2020
  • This study analyzes the new GMCF method applied by the company with the aim to find out how the production of Accounting Information Systems (AIS) implemented by the company can be managed properly. The study also seeks to find out whether the company needs new system support facilities to facilitate the production performance reporting process of each division and evaluate the performance of GMCF systems in the company. The methods used are descriptive analysis techniques and statistical tests of Paired Sample T-Test comparison; this study uses production data of each unit of a product with random sampling to determine the level of product damage and compare production with the GMCF system and prior to using it. The results of the analysis found that the application of goods mutation control forms (GMCF) greatly influenced the smooth production reporting process, which resulted in an increase in achieving production targets and reducing the risk of product damage during the production process. The company also benefits from the efficiency of production costs when using the GMCF system and can quickly design policies for products that are damaged during the production process. In addition, the company can have damaged products repaired faster than before.