• The Journal of Asian Finance, Economics and Business
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• 제9권9호
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• pp.327-337
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• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• 한국국방경영분석학회지
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• 제37권1호
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• pp.49-70
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• 2011

이 연구는 군(軍) 공사계약에서 회계정보의 유용성에 관한 연구로 10억 이상 100억 미만의 토목, 건축, 전기, 통신, 환경공종을 대상으로 적격심사낙찰제하에서 육군중앙공사계약에 있어서 회계정보의 유용성, 특히 회계 정보와 낙찰률과의 관계, 그리고 낙찰률과 하자율과의 관계에 있어서 이전 연구결과에 의문을 제기하며 이를 재검증하였다. 이 연구결과는 이전 연구결과와는 달리 회계정보와 낙찰률과는 상당히 제한적인 관계로 사전적인 회계정보로 낙찰률을 식별할 수 없는 것으로 나타났으며, 반면에 하자율과의 관계에 있어서는 분별력이 있는 것으로 나타났다. 그리고 실증결과는 낙찰률의 차이가 하자율에 영향을 미칠 것이라는 가설을 지지하지 않았다. 하지만 낙찰률 및 하자율의 예측모형을 통하여 이에 영향을 미치는 회계변수들을 확인할 수 있었고, 추가적으로 분석에 포함시킨 입찰참가사전심사항목 중 비재무지표들에 대한 결과를 토대로 심사항목에서 그 가중치를 조정할 수 있을 것이다. 결론적으로 본 연구결과를 토대로 현재 군(軍) 공사계약에서 대부분을 차지하고 있는 적격심사낙찰제의 문제점을 재인식하고, 정부에서 추진하고 있는 최저가낙찰제의 확대 시행에 대한 타당성을 제공할 수 있을 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.313-324
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• 2022

The goal of this research is to see how closely accounting programs in Saudi Arabian colleges comply with the International Accounting Education Standards (IESs). Further, it aims to assess the level of awareness and knowledge of IESs among accounting academics and to examine the possible explanatory factors for their variation. A structured questionnaire was sent to accounting faculty members at 37 Saudi universities. Out of 541 distributed questionnaires, a total of 102 usable responses were received from 26 universities. The findings show that accounting programs in Saudi universities are partially compliant with the guidelines of IESs and accounting academics in those universities are moderately aware of IESs. High variation in the level of academics' knowledge of IESs was detected and was significantly influenced by industry work experience, academic ranks, and professional qualification. The findings of this study suggest that Saudi Universities should work closely with the local and international accounting professional bodies, i.e. the Saudi Organization for Chartered and Professional Accountants (SOCPA) and the International Federation of Accountants (IFAC) to improve accounting programs based on the guidelines of IESs to cope with the recent changes in the capital market of the kingdom and the adoption of the International Financial Reporting Standards.

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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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.

• 디지털융복합연구
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• 제11권12호
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• pp.257-264
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• 2013

본 연구는 기업의 지속가능한 성장과 윤리경영을 가능케 하는 요인으로 작용하는 회계의 투명성 제고방안에 관한 연구이다. 오늘날의 글로벌 경제체제하에서 윤리경영은 더 이상 선택이 아닌 기업경영의 필수적 전략으로 자리매김하고 있다. 윤리경영을 통해 장기적 이윤창출과 자본시장에서 유리한 조건으로 사업자금을 조달하게 됨으로써 지속가능한 성장이 가능하다는 것이 실증적으로나 경험적으로 확인되고 있다. 따라서 본 연구에서는 윤리경영의 기초가 되는 회계의 투명성 강화방안으로 회계의 역할과 기능에 대한 조기교육 실시, 대학의 교과과정에 경영윤리나 회계윤리 교과내용을 포함, 각종 회계관련 자격시험에 회계윤리에 관한 내용을 포함, 국내외의 회계부정 사례들을 체계적인 지식베이스로 구축하여 활용, K-IFRS가 실제적으로 잘 정착할 수 있도록 감독강화, 온 국민의 의식개선을 통한 윤리적 마인드를 함양 그리고 지도층의 자기반성과 사회와 국가를 위한 희생과 헌신 등을 제언하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.291-301
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• 2020

This paper aims to investigate the impact of chief executive officer's (CEO) attributes on firms' performance. Specifically, it examines the influence of CEOs' education, professional experience, and tenure on Saudi firms' performance. We look at a sample of 120 listed firms on Tadawul stock exchange from 2014 to 2017. Data on financial and accounting variables are obtained from the annual reports of the selected companies. We follow the existing empirical literature and use a panel model and formulate three different equations using the GMM estimator. Findings prove that CEO educational background does matter. In particular, companies employing CEOs with business administration, economics, finance, or accounting degree will perform outstandingly better. Similarly, stock performance gets improved when the CEO has a postgraduate qualification, i.e., when the CEO holds an MBA, a master, or a PhD degree. Besides, results reveal that executives who have an experience in a related field will positively affect the firm's performance. Finally, evidence shows that high CEOs tenure improves corporate performance. Overall, these findings demonstrate that executives' attributes are key factors that would explain differences in Saudi firms' performance. These results would help shareholders to make the right decision in selecting CEOs to manage the company.

• 융합정보논문지
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• 제9권6호
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• pp.75-82
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• 2019

ICT와 융합 등이 강조되는 4차 산업혁명 시대에 기업들은 전공지식 뿐만 아니라 복합적 문제해결역량, 시스템적 역량 등 다양한 역량을 갖춘 인재를 원하고 있다. 본 연구는 미래 회계담당자에게 필요한 역량의 인식차이를 알아보기 위하여 선행연구에 바탕을 둔 4개의 요인으로 작성된 166장의 유효한 설문지를 회수하여 경험적 연구를 하였다. 그 결과 기업에서 회계업무를 담당하고 있는 경력 5년 이상의 회계전공자 및 기업의 최고경영자는 사회역량을 가장 중요하게 생각하는 것으로 나타난 반면 회계학 교수들은 전공역량을 가장 중요한 자질로 생각하는 것으로 나타났다. 이러한 연구결과는 미래인재를 양성하는 대학에서는 업계의 요구를 반영하기 위해 전공내용 뿐만 아니라 사회역량 등 다양한 역량을 발휘할 수 있는 교과과정으로 개편하여야 함을 시사하고 있으며, 향후 연구에서는 다양한 지역의 대학과 기업을 대상으로 표본 범위 확장을 통한 연구가 필요하다.

• International Journal of Computer Science & Network Security
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• 제22권11호
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• pp.294-302
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• 2022

The article explores the prospects and trends for the transformation of some basic concepts of law associated with the development of artificial intelligence systems and the problems of liability for harm caused by a robot. The prospects, conditions and consequences of vesting robots with partial (quasi) or full legal personality are explored. This process should lead to a revision of the concepts of will, subjective side and legal responsibility in the direction of their greater universalization. The legally significant signs of will, legal personality, legal liability in relation to robots, artificial intelligence systems and other complex automated information systems are clarified. The author identifies the following essential factors of legal qualification of an act committed by a robot: goals, reasons for setting goals, connections between the planned result and the action taken, the actual result, the reasons for the difference between the actual result and the planned one. The article pays special attention to the preventive function of legal liability, which, when applied to robot subjects, can be expressed in the following basic procedures. 1. Accounting for legal requirements in the behavior of the robot. 2. Timely adaptation of the robot to changes in legislation and other regulatory legal acts that affect its behavior. 3. Accounting for incidents. 4. Destruction of a series of robots whose actions lead to unacceptable consequences.

• Asian Journal of Business Environment
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• 제7권2호
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.145-151
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• 2023

Financial literacy (FL) is significant, as educated investors have a culture of savings and investment. The current study was conducted to identify the level of Orientation toward finance (ORTOFIN) and its impact on specific financial behavior variables like Financial Literacy (FL) and Intention towards investment (ITI). Data was randomly collected from 210 gainfully employed respondents using three standardized questionnaires. Demographics of the respondents were also collected. The data was analyzed using correlation and regression. The variables include ORTOFIN, Financial Literacy, and Intention towards Investment, while the control variables include gender, age, qualification, years of experience, and type of industry working. The results of the study show that all three variables (ORTOFIN, FL, and ITI) had significant relationships among themselves. In addition, it as has been found that ORTOFIN and FL positively influence investment intention. The finding that ORTOFIN and literacy are related to investment intention is new, as no past studies have examined this aspect, which is unique. The study also discusses the implications and limitations of the study, such as the impact of family involvement. It thus indicates a positive effect of the variables studied on investment intentions. The study is expected to stimulate further empirical examination of the variables.