• Journal of the Korean Data Analysis Society
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• 제20권6호
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• pp.2793-2804
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• 2018

The purpose of this study is to examine the perception of donors on the necessity of making improvements in accounting information system. Along with the increasing size and number of activities of nonprofit organizations, many people are more and more interested in their organizational efficiency and transparency. Accordingly, researchers and policy makers have focused on how to improve accounting information system and how to monitor nonprofits to efficiently obtain and use resources. We thus aim to provide some useful insights by analyzing the opinions of donors regarding the display of nonprofit statements, accounting system, and the intention of donation. Using survey data obtained from 263 respondents, we find that displaying functional expenses is considered to enhance the usefulness of financial reports. We also find that the filing and disclosure of financial reports is considered to be necessary. Respondents also require external audits, but not to the same extent as disclosure. Finally, respondents have a positive attitude toward making future donations.

• 경영과정보연구
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• 제10권
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• pp.95-115
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• 2002

E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.37-45
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• 2022

This study attempts to understand the relationship between accounting information systems AIS and firms' performance; in the first part of the study, a brief introduction that focuses on the technological advancements and the impact of such advancements on the business world, and in the second part, a review of literature that considered different perspectives on the relationship between AIS and firms' performance. The key differences between manual and automated systems were shown in a table later in the literature review, followed by explanations for each comparison aspect. In the third part, four questions are asked regarding the AIS implementation; the questions covered the top management commitment, the users' competencies, the quality of the adopted system, and the impact of the degree of technological investment on the implementation process. Data for the study was acquired from a Saudi SME. The study's purpose is to investigate the impact of AIS on organizational performance in Saudi SMEs. The presented ideas of this study, where the main finding of the study is that AIS implementation has a positive impact on firms' performance.

• 경영과정보연구
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• 제25권
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• pp.203-222
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• 2008

This thesis examines whether accounting information-earnings and book values-has the value relevance in the KOSDAQ. The study is motivated by previous studies which have examined the value relevance of accounting information. Prior researches have focused on KSE(Korea Stock Exchange). But, prior researches have not examined the value relevance of accounting information in KOSDAQ. So, this study examined the value relevance of accounting information which is disclosed by firms on KOSDAQ and whether accounting information between firms on KOSDAQ and KSE has the discriminative value relevance, underlying the expectation that KOSDAQ firms will have higher future profitability than KSE firms. In other words, book-value multiples of KOSDAQ firms is higher than book-value multiples of KSE firms and earnings multiples of KOSDAQ firms is lower than earnings multiples of KSE firms. The value relevance of accounting information is examined by a valuation framework presented by Ohlson(1995), which expresses the stock-price as a function of both earnings and book values of equity. The results indicate that accounting information of KOSDAQ has significant explanatory power for stock price over the 2005-2007 period. KOSDAQ firm are divided by Venture firms and Small to Mid size firms. KOSDAQ Venture firms have the discriminative value relevance, compared with KSE firms. But, KOSDAQ Small to Mid size firms have not the discriminative value relevance, compared with KSE firms.

• 정보처리학회논문지A
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• 제12A권3호
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• pp.253-262
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• 2005

유닉스 계열의 운영체제에서 사용되는 로컬 어카운팅 시스템은 하나의 호스트상에서 동작하는 프로세스의 어카운팅 정보를 제공한다. 그러나 분산 처리 환경에서 전통적인 로컬 어카운팅 시스템은 동일 작업을 수행하는 프로세스들의 전체 자원 사용량 데이터를 기록하지 못한다. 따라서 본 논문에서는 클러스터 환경에서 MPI(Message Passing Interface) 작업에 대한 자원 사용량 데이터를 측정하고, 관리할 수 있는 어카운팅 시스템을 개발한다. 각 클러스터 노드에 병렬 작업을 수행하는 프로세스의 자원 사용량 데이터와, 병렬 작업을 처리하기 위해 협력하는 프로세스들간의 네트워크 접속 정보를 기록하는 로컬 어카운팅 시스템을 구현한다. 그리고 각 노드의 로컬 어카운팅 시스템에서 기록된 자원 사용량 데이터를 수집하여, MPI 작업 단위의 어카운팅 정보를 만들어 내는 어카운팅 시스템을 개발한다. 마지막으로 대규모 클러스터링 환경에서 널리 사용되는 로컬 스케줄러들에 의해 측정된 자원 사용량 데이터 항목들과 비교 평가한다.

• 경영과정보연구
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• 제7권
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2002년도 하계종합학술대회 논문집(3)
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• pp.115-118
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• 2002

This paper designs Accounting structure for local users to policy base in Grid environment that integrate distributed Supercomputing resources geographically. Policy base virtual user Accounting system controls unnecessary increase of discrete Computing each local Accounting information. Also, This paper described method to manage do resources of each local system to policy base and presented way to process expense cost when used resources.

• 한국정보컨버전스학회논문지
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• 제6권2호
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• pp.61-66
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• 2013

본 연구에서는 회계정보시스템 품질이 전산회계 교육의 만족도에 미치는 영향을 분석하고, 사용자의 컴퓨터 사용시간과 컴퓨터 사용경력이 회계정보시스템 품질과 사용자 만족과의 관계를 조절하는 조절변수로서의 효과를 검증하였다. 실증분석결과 회계정보시스템 품질인 시스템 품질, 정보품질, 서비스 품질은 전산회계 교육의 만족도에 유의한 영향을 미치는 것으로 분석되었다. 조절변수인 컴퓨터 사용시간과 사용 경력을 이용하여 회계정보시스템 품질요인들을 독립변수로, 만족도를 종속변수로 하는 조절회귀분석을 실시한 결과, 컴퓨터 사용시간과 사용경력인 조절효과는 시스템 품질, 정보 품질에 한해 만족도와의 관계에 유의한 조절효과를 미치고 있음을 알 수 있다.

• 산업경영시스템학회지
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• 제34권2호
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• pp.35-48
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• 2011

In this paper, we have studied the impact of adopting XBRL (eXtensible Business Reporting Language) on information asymmetry in capital markets with the additional research on the usefulness of XBRL data how to improve the quality of accounting information. From the Kosdaq XBRL service, the samples are selected including 38 adopted companies and the 30 non-adopted companies for the paired analysis. The daily stock return volatility (VOLA) as independent variable and other several controlling variables have been added for the regression analysis to measure the impact on information asymmetry in capital markets. he analytical result indicated that the asymmetry hypotheses that XBRL data will give a significant impact on the capital market and will reduce the volatility, which are expected in the hypotheses. This is the first analytical research on the capital market and its impacts to the capital market from adopting XBRL based accounting information. Additionally, the analysis showed the impacts on the reporting cycle of accounting information and its usefulness of accounting data itself.

• 농업과학연구
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• 제44권1호
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• pp.133-143
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• 2017

The purpose of this study was to investigate the status of agricultural management accounting information, education status, and policy demands through a questionnaire survey of advanced agricultural managers. These people are expected to play a key role in the changing agricultural environment in Korea. Based on survey results, several policy implications were derived for the advanced agricultural managers' agricultural management accounting information record activation. Survey results of 303 respondents identified that 63.4% of them record their agricultural management accounting information. The biggest reason given for not recording this information was lack of time for record keeping. The biggest problem was a 'lack of Question and Answer system'. In addition, 37.2% of the respondents were not aware of the current agricultural accounting guidelines. In terms of education, 71.3% of the respondents have completed course work in accounting and responded that an 'On-off parallel education system', which offers both online and offline classes, was the most effective method to prevent dropout. Respondents thought that agricultural management accounting records were helpful for the management of agriculture and their participation in government policies. They also thought that customized education programs should be further implemented for enhancing the effectiveness of education programs, and 'One-stop Question and Answer system on related web sites and organizations' is required for them to keep better records. The following policy implications can be derived from the survey results. First, interoperability between agricultural management accounting information recording programs is needed. Second, accessibility should be strengthened. Third, the education system needs to be improved. Fourth, voluntary participation should be encouraged. Last, the government needs to establish a post-verification system.