• Korean Business Review
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• v.1
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• pp.249-271
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• 1987

Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.135-144
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• 2022

The relationship between applying knowledge management and accepting environmentally managed accounting is more complicated than previous studies suggested. Knowledge management is both an antecedent and a consequence of implementing environmentally managed accounting in the workplace. Nonetheless, none of the prior studies have systematically investigated this relationship. The current article attempted to scrutinize the reciprocated multifaceted tie between environmental managerial accounting and knowledge management by utilizing the methods of directed graph searches as well as directed acyclic graphs. The research data was gathered from 342 publicly-listed corporations in Vietnam's key stock markets. The empirical findings disclose that implementing knowledge management can lead to adopting environmental managerial accounting in business, which is, in turn, an antecedent of accepting knowledge management. More importantly, the current research found that the adoption of knowledge management is the first factor to affect the research model. Nonetheless, the usage of knowledge management in business can, in turn, have a positive effect back to the implementing extent of environmental managerial accounting. The findings are beneficial to scientists and particularly to executives by shedding new insight into this reciprocated bond, which can lead executives to make sound decisions regarding knowledge management and environmental managerial accounting for businesses to acquire competitive advantages.

• Proceedings of the Safety Management and Science Conference
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• 2003.11a
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• pp.323-327
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• 2003

The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.

• Korean Business Review
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• v.2
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• pp.171-204
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• 1989

The adaptive accounting control system can be regarded as an realistic control system which can adapt itself to uncertain enviromental changes. It has characters that can measure the extend to which we attain our goals and give intelligence, which is essential to planning for the future and for decision making. The budget should present the aim of the compilation of the budget and synthesize the limit through the systematic plan about the utilization of resources, because is a financial plan that is used as estimate of future management operations and as a control of it. If we would like to make good use of this business budget as a tool for planning, we should try to opimize all over the business by relating business operation as far as the effective use of the economic resources in business and the supplying of it are concerned and financial budgets to the responsibility unit center. As this paper is about the budgetary management pattern of marketing based on the adaptive accounting control system, I shall begin with a description of the feature and role of responsible accounting system in management accounting. I shall also deal with the Ex ante accounting system and the Ex post optimum accounting system which are essential to the control stage of business budgeting. And finally, accounting to the control process of adaptive accounting system that fit in with the reality, I shall design a budgetary management pattern of marking section. I wish this paper would be helpful to the activity of budgetary management. A budget is an important step of diverging point. Consequently, when we set up a budgetary pattern based on the adaptive accounting system as far as the control accounting is concerned. I believe that the step of responsible accounting will be a more elaborate and scientific step of management.

• Proceedings of the Korean Society for Quality Management Conference
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• 1998.11a
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• pp.667-672
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• 1998

This Paper is to describe about new concept of the hidden cost of quality and through two cases plastic bottle manufacturing to explain how to find out it. Generally, the hidden quality cost does not show in the accounting record, but some time can find in the data of cost accounting or management accounting. How to combine between the hidden quality cost and the accounting method is discussed in the conclusion.

• Management & Information Systems Review
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• v.6
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• pp.63-88
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• 2001

This paper presents a case study regarding a simple accounting information analysis method through the practical design using spreadsheet tool-Excel, which can offer to the management with more useful and practical information for the management decision-making. In this study, spreadsheet program is used to constitute case of the accounting information analysis method. Spreadsheet tool-Excel is easy to analyze the accounting information. And it can constitute a necessary program through function menu. In conclusion, the spreadsheet program should be used for quantitative analysis and evaluation on the accounting information. And it should be used to perform management activities. The results of this study may be summarized as follows: First, it is possible to constitute useful and practical case in the accounting information analysis method with spreadsheet program. Second, this study proposes directions for the accounting information analysis method with spreadsheet program.

• The Journal of Economics, Marketing and Management
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• v.12 no.3
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• pp.13-22
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• 2024

Purpose: While there has been extensive research on discretionary accruals (hereafter, 'DA') and accounting conservatism, interpretations have varied among researchers depending on how discretionary accruals are determined as proxies. This study investigates the relationship between discretionary accruals (DA) and accounting conservatism, focusing on the distinctions between signed DA and absolute DA. Research design, data and methodology: Using financial data from companies listed on the KOSPI and KOSDAQ markets from 2010 to 2020, we employ regression analysis to explore how signed and absolute DA impact accounting conservatism. This approach allows us to parse out the effects of positive versus negative discretionary accruals systematically. Results: Our findings indicate a divergent impact of DA on accounting conservatism. Specifically, in cases of negative DA, an increase in DA corresponds with heightened accounting conservatism. Conversely, when DA is positive, increases in DA do not exhibit a significant relationship with changes in accounting conservatism. These effects suggest that the nature of DA-whether it represents upward or downward earnings adjustments-critically influences its relationship with conservatism. Conclusions: The results elucidate the nuanced role of discretionary accruals in influencing accounting conservatism. The decrease in accounting conservatism associated with absolute increases in DA appears primarily driven by groups with downward earnings adjustments. This suggests that as negative DA diminishes toward zero, accounting conservatism intensifies, whereas positive DA does not have a parallel effect.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.139-146
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• 2021

This article analyzes factors affecting the application of strategic management accounting in different enterprises in Vietnam's consumer goods industry, providing more empirical evidence on factors affecting the application of strategic management accounting. The research method used a questionnaire survey of managers at all levels, chief accountants, and accountants from 72 consumer goods enterprises in Vietnam. The survey results collected 290 questionnaires, however, due to invalid questionnaires with many blank cells, 284 questionnaires were finally selected. Quantitative research was carried out with SPSS 25 software. Research results show that 6 factors have a positive influence on the application of strategic management accounting including awareness of the business market, business strategy, technology, corporate culture, qualification of management accountants, decentralization of management, in which technology has the strongest influence on the application of strategic management accounting in consumer goods enterprises in Vietnam. The standardized Beta coefficient extracted from the multiple linear regression equation reveals that the technology factor has a high standardized Beta coefficient (0.176) compared to other factors. Based on the research results, the author has proposed recommendations to improve the ability of consumer goods businesses to successfully apply strategic management accounting techniques, thereby contributing to improving competitiveness and performance of consumer goods enterprises.

• Journal of Practical Engineering Education
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• v.15 no.3
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• pp.771-777
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• 2023

The study was conducted on accounting information system education and utilization in korea's fishing industry. The Korean fishery industry is having difficulty in management due to inefficient management of companies, a decrease in the number of employees, the aging of workers, and cheap imported seafood. In such an environment, the paper looks for a plan to streamline management using fisheries accounting. To this end, an accounting-related survey was conducted on fisheries companies. The suggestions for the analysis results are as follows. First, the management of the fisheries industry in today's information age needs to use efficient management techniques through accounting. Second, fisheries companies need to increase efficiency by actively introducing accounting into management and utilizing the operation and procurement of funds, cost management and management analysis. Third, it is time for fisheries companies to calculate costs by using accounting management and utilize them for rational decisionmaking. Finally, seafood is the most important type of food. Therefore, the growth of fisheries companies needs to be recognized as an essential task. From this point of view, fisheries accounting is a way to generate profits through management efficiency.

• Journal of Digital Convergence
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• v.11 no.12
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• pp.257-264
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• 2013

The purpose of this study is to propose plans of accounting transparency enhancement for Korean firms' sustainable growth and moral management. Moral management is not optional but essential strategy under global competitive circumstances. It has been proved that sustainable growth was possible through moral management. The plans of accounting transparency enhancement obtained from this study are as below. The implementation of early childhood education on the role and function of accounting, including contents related accounting ethics in university business curriculum or accounting curriculum, including contents related accounting(management) ethics in various accounting qualification examination, building and utilization of systematic knowledge base on accounting fraud, strengthen supervision for implementation of stable and reliable K-IFRS, improving public ethics through strengthening ethical awareness, devotion of community leaders for the nation and society etc.