• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1215-1224
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• 2020

Micro, Small and Medium Enterprises in Denpasar City still face low mastery of technology and financial management, one of which is the application of technology-based accounting information systems (e-commerce) for small and medium enterprises. The research objective was to determine the relationship between environmental uncertainty, trust and ease of information technology moderating behavior in accounting information systems. Research with a quantitative approach, the method used is multiple linear regression with moderated regression analysis. The study population was 816 small and medium enterprises. The sampling method technique was the incidental sampling approach and the Slovin formula so that a sampling of 100 small and medium enterprises that had used e-commerce was determined in the city of Denpasar. The results of research that have been conducted determine the relationship between user behavior in accounting information systems that affect individual performance, the relationship between environmental uncertainty affects accounting information systems mediated by individual performance, while the ease of information technology and its ability to be mediated by individual performance has an effect on the behavior of using accounting information systems. The application of accounting information systems in small and medium enterprises is expected to improve individual performance so as to increase income.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.147-157
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• 2020

In the accounting information system implementation, the users should consider the benefits and advantages of the system. This paper examines the effect of the Enterprise Resources Planning based (ERP-based) accounting information system implementation on user impact and organizational impact. The population in this study is companies listed on the Indonesian Stock Exchange, especially companies based in Riau, Indonesia. These companies currently use the ERP-based accounting information system. Research samples are employees who use the ERP-based accounting information system. For data analysis, we use structural equation modeling (SEM). Based on data analysis, high-quality information system implementation generate high-quality information that can give satisfaction to the user. Moreover, the information system is related to user skill, satisfaction, and knowledge sharing which improve personal skills; enhanced personal skill contributes to organizational performance. On the other hand, there is no effect of training on personal skills and there is no effect of information quality on perceived usefulness. This research gives implication to the organization for implementing a high-quality ERP-based accounting information system that positively impacts organizational performance. Future research is expected to examine information system implementation in different research objects and conditions.

• 한국콘텐츠학회논문지
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• 제17권10호
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• pp.343-359
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• 2017

본 연구는 제도복합성과 제도정합성이라는 신제도주의 이론에 근거하여 정부회계제도를 분석하고 시사점을 제공하고자 하였다. 이러한 분석은 국가회계와 지방회계에 대한 문헌연구와 실제 운영현황에 대한 자료를 기획재정부, 행정안전부, 감사원, 회계통계센터 홈페이지 등에서 체계적으로 수집하여 수행하였다. 분석결과 정부회계제도는 제도복합성 측면에서 다양한 요소로 구성되어 있으며 정보의 생산, 공개, 활용의 측면에서 정합성은 높지 않았다. 이를 향상시키기 위하여 다음과 같은 측면이 개선될 필요가 있었다. 신뢰성 있는 정보의 생산을 위해 회계직 공무원 채용을 신설해야 하고, 감사제도로 발전시킬 필요가 있으며, 국가회계와 지방회계 관련 조직의 협력이 필요하다. 투명한 정보의 공개를 위해 실시간 정보공개 및 국가회계정보와 지방회계정보를 연계하여 공개하는 것이 필요하다. 정보활용을 위해 정보이용자에 대한 교육, 타당한 원가정보와 활용가능한 재정분석지표의 제공, 재정책임관제의 도입, 국가회계와 지방회계가 포함된 통합재무제표의 작성 등이 필요하다.

• 경영정보학연구
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• 제1권2호
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• pp.55-71
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• 1999

• 아태비즈니스연구
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• 제9권3호
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• pp.71-82
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• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• 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.

• 아태비즈니스연구
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• 제11권3호
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• pp.123-136
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• 2020

Purpose - This study is to verify the impact of the documentation of key audit matters on the value relevance of accounting information in accordance with the revised accounting audit standards in 2017. Investors will be able to identify the company's significant financial risks through key audit matters and use them to make investment decisions. Design/methodology/approach - From 2011 to 2019, the final sample is 290, based on the December settlement of accounts listed on the securities market. Ohlson (1995) was used to verify the incremental link between net income and the book value as a determinant of corporate value. Findings - First, the key audit matters in the financial industry was found to have a negative (-) effect that was significant to the value relevance of accounting Information. In addition, the value of the interaction between the key audit matters and the net income is a significant (+) relationship with the share price and the value of the interaction between the key audit matters and the book value is a significant (-) relationship with the share price. This means that the key audit matters is the determining factor of corporate value, positively reflects the accounting information in net income and negatively reflects the accounting information in book value. Second, among the key audit matters, the fair value assessment of financial instruments and the adequacy of premiums reserve have a significant impact on the value relevance of accounting information. Research implications or Originality - The results of this study suggest that investors recognize key audit matters as information about the company's major financial risks and reflect them differently in the value relevance of accounting information.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2004년도 학술대회지
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• pp.686-689
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• 2004

Computational grids are emerging as a new infrastructure for internet-based parallel and distributed computing. Grid systems are enables the sharing, exchanging, discovery and aggregation of resources which distributed multiple administrative domains, organizations and enterprises. Accounting information service is one of the main obstacles to widespread adoption of the grid. But, most of grid portals do not support accounting information service. In this paper, we design an accounting information service and build a web-based grid portal including account management service and accounting information service.

• 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.