• International Journal of Advanced Culture Technology
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• 제12권1호
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• pp.220-226
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• 2024

Accounting is one of the fields greatly affected by the Industrial Revolution 4.0 in general and the digital transformation trend in particular. However, the digital transformation process will also be a weakness if domestic accounting and auditing training activities do not adapt promptly and keep up with the practical requirements of social needs. Job opportunities in the accounting industry will shrink due to increased labor productivity and increasing support technologies, leading to a decrease in the need for traditional accountants. This paper focuses on clarifying the shortcomings and difficulties in accounting training activities by surveying 120 accounting lecturers teaching at domestic universities. Research results show that there are six existing factors and difficulties in accounting training activities due to the digital transformation process, including: facilities, lecturer capacity, training programs, teaching methods. teaching, assessment methods and practice and practice activities. Based on the survey results, we propose recommendations for training activities due to the impact of digital transformation at universities in Vietnam.

• 아태비즈니스연구
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• 제11권1호
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• pp.167-183
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• 2020

Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

• 산학경영연구
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• 제1권
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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.

• 한국정보통신학회논문지
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• 제14권6호
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• pp.1359-1364
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• 2010

국제회계기준(IFRS)에서 기업은 전통적인 회계처리시스템으로는 스스로의 회계 규칙을 효율적으로 관리하고 처리의 적절성을 증명하는데 어려움을 안고 있다. BRMS(Business Rule Management System)는 회계 원칙과 상황에 따라 이러한 회계처리 규칙들을 관리하고 처리하고 모니터할 수 있는 방법을 제공한다. 본 논문에서는 회계원칙과 자율적인 회계규칙을 처리할 수 있는 BRMS 기반의 회계프로그래밍 프레임워크를 제안한다.

• 경영과정보연구
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• 제4권
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• pp.573-593
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• 2000

The purpose of this study is to investigate the level of correctness accounting information with the two alternative forms of presenting information outputs. Specifically two different methods of presenting accounting information, the table form and the graphical form were employed to test the level of correctness of the accounting information user's decision making. Using college students as a surrogate decision maker, this research have found that there is no statistically significant difference in the correctness of decision making between the two groups, one group using the table form of accounting information and another group using the graphical form of accounting information.

• 설비공학논문집
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• 제16권7호
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• pp.673-682
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• 2004

The cost accounting of products on energy system is important for evaluating the economical efficiency and deciding the reasonable sale price. In the present, the suggested OECOPC method was applied to a combined cycle cogeneration, and each unit cost of electricity and heat products was calculated. In addition, the previous thermoeconomic methods were applied and calculated to equal system. As a result of comparing various methods, the unit costs by OECOPC method were calculated in the middle value of those. This result tells that OECOPC methods are most moderate. The suggested OECOPC method can apply any energy system. Hence this method is expected to make contribution to cost accounting on energy System.

• 산경연구논집
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• 제4권2호
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• pp.5-11
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• 2013

Purpose - Considering the importance of education as the base for countries' development, the results of various studies show that accounting education is not reconciled to business environment changes with huge defects in methods of education and knowledge transition. Research design, data, and methodology - By reviewing current research and considering the effect of 12 factors, the study traces and detects why accounting education is far from the business environment from viewpoints of academic and practitioner bodies. After testing for validity and reliability, 225 questionnaires were administrated among representatives of three groups. Results - Respondents were not satisfied with lack of specification of various scientific areas of accounting, that less attention is paid to accounting software education, and about the rarity of workshops for performing accounting skills and discordance between accounting education and standard rules. Conclusion - These findings agreed with Albrecht and Sack (2001) who stated that the current style of accounting education is very cluttered and incomplete and needs major adjustments: subjects of accounting education must be based on the grounds of work needs not on willing academics.

• 산학경영연구
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• 제11권
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• pp.255-276
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• 1998

본 연구의 목적은 상장기업들이 회계변경을 통해 이익 또는 법인세를 유연화하는가를 알아보고, 회계변경 정보가 주가에 어떠한 영향을 주는가를 분석하는 데 있다. 주가에 영향을 미치는 회계변경 정보로는 법인세절감액, 이익유연화 및 법인세유연화 등이다. 연구결과, 상장기업들은 회계변경을 이익 또는 법인세유연화의 도구로 사용하고 있으며, 이들을 동시에 달성하는 경향이 있음이 밝혀졌다. 그러나 회계변경으로 인한 법인세절감액, 이익유연화 및 법인세유연화 변수는 주가의 변동에는 영향을 미치지 않는 것으로 나타났다. 그러나 비정상수익률을 결산 월부터 이후 3개월간 누적시킨 기간에만 이익유연화 변수는 주가의 변동에 긍정적인 영향을 주지만, 법인세유연화는 부정적인 영향을 주는 것으로 나타났다. 보다 결정적인 결론을 얻기 위해서는 기업의 회계변경에 관한 연구가 많이 이루어져야 할 것으로 판단된다.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.801-809
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• 2020

Public accountant profile dominated by over-50-year-old people appears to be alarming. The intention towards this profession had better be fostered immediately; therefore, the predictors to boost the intention need to be known. The study examines the influence of accounting knowledge toward the intention to work as public accountant using the Theory of Planned Behavior approach. A survey of 146 students revealed that there was a significantly positive influence of accounting knowledge toward the intention of becoming public accountant, both directly and indirectly, through the mediation of attitudes and perceived behavioral control. Subjective norms did not function as an appropriate mediation. The findings are expected to contribute to universities and professional accounting bodies. The study urges the accounting educators to redesign and reorganize the curriculum, including a more interesting teaching and learning methods. The professional accounting bodies are expected to cooperate with accounting educators in enhancing the internship program and providing real-case study to instill a positive attitude and assurance toward the students' competence, which, in the end, might spark the intention to work as public accountant. That accounting knowledge positively influences the intention toward public accounting profession through the mediation of perceived behavioral control was statistically supported.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.509-516
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• 2021

This study aims to find out and measure the level of factors affecting the applicability of environmental management accounting (EMA) in Vietnamese automobile industry enterprises. Data was collected using both quantitative and qualitative methods. First, in general research, qualitative methodology was used to find out factors (variables) that can impact the possibility of implementing EMA in Vietnamese automobile enterprises. Second, in detailed research, all variables are measured using a quantitative method by collecting data through sampling and sending questionnaires. 500 questionnaires were sent to automobile enterprise managers and only 352 questionnaires met the criteria for the data analysis. The study used a mixed research design approach- a procedure for collecting, analyzing, and "mixing" both quantitative and qualitative research and methods in a single study to understand the research problem. Results show that 7 factors affect the possibility of implementing EMA in Vietnamese automobile industry enterprises. These factors are coercive pressure, normative pressure, mimetic pressure, business environmental uncertainty, environmental strategy, benefits when applying EMA, and task complexity. Based on the results of the study, promoting EMA in the automotive industry should depend mainly on the role of governmental departments.