• Asia pacific journal of information systems
• /
• 제4권1호
• /
• pp.32-46
• /
• 1994

The present study addresses the research frameworks and directions in the area of accounting information systems (AIS) by conducting a comprehensive survey of 76 A/S doctoral dissertations published between 1980 and 1990. The central research task is to identify the distinctive features of A/S that distinguish it from other disciplines. The procedure of the survey analysis is as follows. First, the A/S dissertations are categorized according to information systems (IS) and accounting. Then, some representative A/S research areas are documented, based on the IS/accounting domain combinations. The paper also attempts to discover the topical trends, supporting bases, and qualitative aspects of the A/S research. The survey reveals a : 1) the existence of economics as a supporting discipline, 2) the topical trend consistent with the evolution of IS, but restricted by the specific combinations of its parent domains, and 3) the need for intellectual rigor in the A/S research.

• 경영과정보연구
• /
• 제7권
• /
• pp.93-111
• /
• 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.

• 중소기업융합학회논문지
• /
• 제6권3호
• /
• pp.1-6
• /
• 2016

이 연구의 목적은 회계서비스종사자의 전문성과 회계정보시스템 수준을 분석하여 고객사 회계정보의 질에 미치는 영향을 질적 특성을 중심으로 검증하는 것이다. 연구방법은 먼저 문헌에 의한 이론적 배경을 살펴본 후 설문에 의한 자료를 토대로 가설을 세우고 경험적 연구를 하였다. 그 결과 회계서비스종사자의 전문성을 필요로 하는 회계정보시스템으로 서비스를 제공받은 고객사는 질적 특성 중에서 충실한 표현에 가장 만족하는 것으로 나타났으며, 적시성이 가장 만족감이 낮은 것으로 나타났다. 본 연구는 회계서비스종사자의 전문성 인지와 향상에 기여할 것이며, 향후 회계정보의 질을 높이기 위한 회계서비스종사자의 교육과 훈련의 내용 및 방법에 대한 논의가 필요하다.

• 정보처리학회논문지A
• /
• 제13A권1호
• /
• pp.35-44
• /
• 2006

그리드 자원의 안정적인 수요와 공급이 뒷받침되기 위해서는 유틸리티 모델을 지향하는 그리드 어카운팅 모델이 필수적이다. 현재 개발된 대부분의 그리드 어카운팅 시스템들은 로컬 어카운팅 시스템을 변경함으로써 사이트의 자율성을 침해하거나, 사이트의 가격 정책에 따른 가변 비용을 고려하지 않은 채로 그리드 서비스에 대한 과금을 산출하고 있다. 본 논문에서는 그리드 컴퓨팅 환경에 참여하는 사이트의 자율성을 보장하면서, 다양한 과금 정책에 능동적으로 대처할 수 있는 사이트 가격 정책 기반의 그리드 어카운팅 모델을 제안한다. 또한 그리드에 참여하는 엔티티들간에 어카운팅 정보를 상호 교환할 수 있도록 GGF-UR 포맷으로 변환하여 Resource Usage Service가 가능하도록 제안한다. 그리고 본 논문에서 제안하는 그리드 어카운팅 모델은 기존의 어카운팅 시스템들에 비해 사이트의 자율성을 보장하면서 정교한 과금 정책을 필 수 있는 비즈니스 모델로 평가된다.

• 한국경영과학회지
• /
• 제28권4호
• /
• pp.61-84
• /
• 2003

This study empirically examined the impact of national culture on the amount of information provided by management accounting information systems (MAIS). Two very different cultures, the Korean and Australian cultures, were considered in our study The results showed that the much more flexibility performance information is provided in Korean firms, while the amount of quality performance information and traditional cost control information (TCCI) produced in Australian firms is much more than in Korean firms. However, it was found that in the amount of financial performance information and advanced cost control information (ACCI), there exist no significant differences between Korean firms and Australian firms. We also investigated the effect of the three-way interactions among national culture, level of advanced manufacturing technology (AMT), and information on production performance. The results of this study revealed a significant impact of three-way interactions on the improvement of production performance. In conclusion, we suggest that under high levels of AMT, Korean firms need a large amount of information-based MAIS, while Australian firms require the ACCI and nonfinancial performance information-oriented MAIS.

• 한국산학기술학회논문지
• /
• 제11권11호
• /
• pp.4244-4250
• /
• 2010

본 연구는 점점 통합화 되고 있는 기업 회계정보시스템의 운영과 최종사용자의 업무처리 능력과의 관계를 분석 하였다. 또한 최종사용자의 전산회계 관련 업무의 운용능력과 교육의 경험 정도가 실무에서 반영되는 상관적 관계를 탐색하고자 하였다. 본 연구를 요약하면, 첫째로, 중규모의 기업에서 전산회계 교육의 경험 정도는 회계정보 시스템의 업무에 보다 적합한 결과를 나타낼 수 있다는 결론을 얻었다. 둘째, 최종사용자의 교육과 업무개발은 시스템을 이용한 업무 처리에 긍정적인 영향을 미치는 것으로 분석되었다. 마지막으로 통합화 시스템의 도입과 지속적인 기술적용에 따라 최종사용자의 업무는 전반적으로 낮은 성과를 나타내고 있었다. 따라서 최종사용자의 업무처리 능력은 교육과 지속적인 업무개발이 중요하다는 사실을 확인 하였다. 향후 이러한 결과는 사용자 중심적 시스템의 효율적인 운영전략에 지침을 제공할 수 있으며, 더 나아가 경쟁력 강화에 응용될 수 있을 것으로 기대된다.

• 경영과학
• /
• 제8권1호
• /
• pp.109-125
• /
• 1991

In this study, it was empirically proved that there is significant congruence relationships between the information characteristics of Accounting Information Systems and the contextual variables of organiational structure, task characteristics, It was also supported that influence factors, such as user participation, top management support, capability of information system personnel and the existence of steering committee have an effect on the relationships.

• 경영과학
• /
• 제14권2호
• /
• pp.199-223
• /
• 1997

This paper represents an exploratory effort to test empirically the contingent relationships between the contextual variables, such as user task characteristics and personality, and the information characteristics of Accounting Information Systems (AIS), and to prove the effects of influence factors on the increase of personal office productivity. In this study, it was suggested that personal office productivity is influenced by the fit between the contextual variables and the information dimensions of ALS. It was also proved that influence factors have a positive effect on the increase of personal office productivity.

• Asia pacific journal of information systems
• /
• 제5권2호
• /
• pp.79-100
• /
• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• 경영과정보연구
• /
• 제13권
• /
• pp.99-125
• /
• 2003

The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.