• 경영과정보연구
• /
• 제12권
• /
• pp.161-179
• /
• 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.

• 실천공학교육논문지
• /
• 제15권3호
• /
• pp.771-777
• /
• 2023

본 연구는 우리나라 수산업의 회계정보시스템 교육과 활용에 대하여 연구하였다. 연구의 목적을 달성하기 위하여 수산업체를 대상으로 설문을 조사하였다. 그리고 설문 내용을 다양한 통계 방법을 적용하여 분석하였다. 연구의 시사점은 다음과 같다. 첫째, 오늘날 정보화시대의 수산업 경영은 회계정보시스템을 통한 효율적인 경영기법의 활용이 필요하다고 판단된다. 둘째, 수산업체는 정보시스템을 적극적으로 경영에 도입하여 자금의 운용과 조달 그리고 경영비 관리, 경영분석 등을 활용하여 효율성을 높이는 것이 중요한 과제라 사료된다. 끝으로, 수산업체는 정보시스템을 통한 회계관리와 원가계산을 실시하여 합리적인 의사결정에 활용할 중요한 시점이라 판단된다.

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

• 한국정보통신학회논문지
• /
• 제18권7호
• /
• pp.1764-1776
• /
• 2014

본 연구는 국가회계의 전환점인 복식부기 발생주의 회계제도의 도입과 디지털 예산회계시스템의 구축에 맞추어 추진된 국방통합재정정보시스템의 산출정보, 즉 재정정보의 Data 효율성 향상에 관한 내용이다. 국방통합재정정보시스템은 프로그램 사업관리를 용이하게 하고, 국방 재정업무 전 과정을 하나의 체계에서 관리할 수 있도록 하였다. 또한, 신뢰성 있는 재무제표와 원가자료를 내 외부 정보이용자에게 제공함으로써 국방재정의 투명성과 신뢰성을 향상하는데 그 목적이 있다. 본 연구에서는 조직의 효율성 측정에 유용한 DEA(Data Envelopment Analysis)기법을 적용하여 동일유형의 부대별 효율을 측정하고 비효율 부대는 효율의 목표를 제시함으로써 재정정보 Data의 효율성을 향상시키고자 한다.

• 융합정보논문지
• /
• 제7권4호
• /
• pp.215-220
• /
• 2017

본 연구는 회계정보시스템의 적용 정도가 국내 중소제조기업들의 제조원가개선에 미치는 영향을 파악하는데 목적이 있다. 본 연구를 위하여 중소기업청이 시행하는 정보화 지원 사업을 통하여 정보시스템을 도입한 바가 있는 국내 중소제조기업의 회계담당자들을 대상으로 설문조사를 실시하여 경험적 연구를 진행하였다. 연구결과에 의하면 기업은 회계정보시스템을 효율적이고 효과적으로 구현하고 있으며, 회계정보시스템이 제조원가의 편차를 상당 부분 파악하고 있다는 것으로 나타났다. 또한, 회계정보시스템의 효율성 및 제조원가의 향상에 회계정보시스템의 채택 및 구현이 긍정적인 영향이 있음을 보여주었다. 본 연구는 회계정보시스템의 효율성을 증대시켜 국내 중소제조 기업들의 제조원가 향상에 많은 도움을 주는 것에 기여할 것이다.

• 경영과정보연구
• /
• 제6권
• /
• pp.267-290
• /
• 2001

Today's firms are experiencing severe competition and lots of change under uncertainty of the future. In order to survive in rapidly changing environment, companies have steadily adopted information technology(IT) environment. The advancement of information technology allows people to access information and knowledge resources without the limitation of time and location through internet. Many organizations have developed their own information systems not only for internal efficiency but also for effectiveness of external customer services. This study is intended to provide a theoretical framework of information and knowledge and their relationship, that the infusion of powerful information networks into business environments is beginning to have a profound a significant difference of the nature between information satisfaction and accounting information system(AIS) in the business activity. This paper is to maximize the efficiency of university libraries human resources management by determining the followings the relationship between the level of information technology implement and the job satisfaction of the librarian, the main factors that affect job satisfaction. Questionnaire was sent to 120 companies from 20 corporations chosen by random sampling and the methods of ANOVA, T-test, and correlation analysis were used. The results of the analysis are as follows; 1) There is a unsignificant difference in the level of information satisfaction by accounting information system and the motivation factor according to the level of implementation of IT. 2) There is a relatively high in a significant difference in information satisfaction by the level of net income. 3) There is high a significant difference is shown in the accounting years while implementing the IT and information satisfaction.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권10호
• /
• pp.353-359
• /
• 2021

The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권7호
• /
• pp.491-499
• /
• 2021

A responsibility center is important for businesses in controlling their business activities. A responsibility center accounting includes a structured system for dividing responsibilities to help assess activities to improve economic efficiency for businesses. The article is based on exploratory factor analysis using the ordinary least squares to test the model of the factors affecting the application of responsibility center accounting in Vietnamese enterprises. The article uses data including 482 samples of 200 Vietnamese enterprises such as CFOs, chief accountants, and accountants. The sample was selected randomly to ensure objectivity in the period 2020-2021. The research results show that there are three factors that have a positive impact on the application of responsibility center accounting of Vietnamese enterprises, including the qualifications and capabilities of managers, decentralization in management, and evaluation tools of the responsibility center accounting. In order to contribute to improving efficiency in the application of the responsibility center accounting for Vietnamese enterprises, leaders of Vietnamese enterprises need to raise awareness and professional qualifications, pay attention to the management level in a transparent and appropriate way to delineate and diversify the tools used to facilitate and achieve business performance.

• Asia pacific journal of information systems
• /
• 제3권2호
• /
• pp.93-116
• /
• 1993

This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권6호
• /
• pp.363-372
• /
• 2022

The purpose of this study is to investigate COVID-19's impact on firm survival, as well as the management accounting system's role in adjusting operation efficiency for business survival. Two sets of data comprising small enterprises in the service sector were used. The first business group serves customers who have changed their lifestyle to a new normal. The second business group serves customers who are affected by social distancing measures. The data was collected based on an in-depth interview method. The data was then evaluated using content analysis and analytic comparison. The results show that the COVID-19 situation positively impacts the business survival of the service businesses group that serves customers who have changed lifestyles. However, COVID-19 has a negative effect on the survival of service business groups that serve customers affected by social distancing measures. In addition, the management accounting used during COVID-19, small enterprises have analyzed the operating environment and used the information stored in the database to determine goals for the operation. This study provides comprehensive economic effects and the utilization of management accounting systems. The accounting systems helped to decide to adjust the operation process during the quick changing of the environment of the small enterprise in the service sector.