• 경영과정보연구
• /
• 제22권
• /
• pp.117-136
• /
• 2007

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

• 한국항해항만학회지
• /
• 제28권7호
• /
• pp.593-600
• /
• 2004

This paper aims to introduce budgetary accounting system for not-for-profit organizations related to maritime and fishery in Korea Especially, these not-for-profit organizations related to maritime and fishery should design and maintain the original accounting systems because they have some objectives and activities of organizations different to for-profit organizations. Currently, while the accounting for not-for-profit units is difficult to understand, this case study of budgetary accounting system for not-for-profit organizations related to maritime and fishery as KSSIT may be great help to them by reflecting all administrative activities of these units and offering objectively and fairly financial position and phase or operating results. This paper concentrate primarily upon this subject about double-entry accounting system to be introduced in order to improve budgetary systems of not-for-profit organizations. These units are governmental organizations as public corporations and bodies corporate and politic. Therefore, not-for-profit organizations related to maritime and fishery should be applied to regulations of the Governmental Accounting Standards Board. GASB has the authority to establish standards of financial reporting for all units of government. With conclusion, this paper reviewed a case of double-entry system for budgetary accounting, and examined a process of financial reporting in not-for-profit organizations. Through this paper, the comprehensive understanding of budgetary accounting system for not-for-profit organizations as KSSIT would be promoted.

• 산경연구논집
• /
• 제11권12호
• /
• pp.39-45
• /
• 2020

Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

• 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.

• 인터넷정보학회논문지
• /
• 제12권1호
• /
• pp.71-83
• /
• 2011

국립대학 재정.회계법 제정 추진에 따라 국립대학은 발생주의.복식부기를 반영한 새로운 학교회계제도를 도입할 예정이며, 제도의 안정적 시행을 위해 새로운 학교회계제도에 따라 일괄적으로 처리할 수 있는 국립대학 재정.회계시스템 구축이 필요하다. 따라서 본 연구에서는 "국립대학 재정.회계법" 법안의 국회통과에 대비하여 기존 국립대학의 재정.회계시스템 운영 실태를 조사하여 문제점을 도출하고, 이를 근거로 국립대학 재정.회계시스템 구축 방안을 제언하였다. 본 연구 결과를 통해 제시된 제언들이 교육과학기술부, 국립대학에서 대학 재정의 투명성 제고와 신속한 경영정보를 제공하는 국립대학 재정.회계시스템 구축 사업의 기초 자료로 활용되기를 기대한다.

• 산학경영연구
• /
• 제2권
• /
• pp.171-204
• /
• 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.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권12호
• /
• pp.147-157
• /
• 2020

In the accounting information system implementation, the users should consider the benefits and advantages of the system. This paper examines the effect of the Enterprise Resources Planning based (ERP-based) accounting information system implementation on user impact and organizational impact. The population in this study is companies listed on the Indonesian Stock Exchange, especially companies based in Riau, Indonesia. These companies currently use the ERP-based accounting information system. Research samples are employees who use the ERP-based accounting information system. For data analysis, we use structural equation modeling (SEM). Based on data analysis, high-quality information system implementation generate high-quality information that can give satisfaction to the user. Moreover, the information system is related to user skill, satisfaction, and knowledge sharing which improve personal skills; enhanced personal skill contributes to organizational performance. On the other hand, there is no effect of training on personal skills and there is no effect of information quality on perceived usefulness. This research gives implication to the organization for implementing a high-quality ERP-based accounting information system that positively impacts organizational performance. Future research is expected to examine information system implementation in different research objects and conditions.

• 한국컴퓨터정보학회논문지
• /
• 제4권2호
• /
• pp.164-170
• /
• 1999

선진국에서는 정부회계가 발달하여 기업회계와 정부회계가 균형적인 발전을 이루고 있고 ,회계연구 및 회계실무면에서도 많은 업적이 축적되어 있다. 반면 우리나라는 정부회계제도가 단식회계를 채택하고 있으므로 재정의 총괄적·체계적 현황파악이 곤란하다. 본 연구에서는 우리나라의 정부회계제도의 개념 및 실태를 고찰해 봄으로써 우리나라의 정부회계제도를 개선하고 바람직한 정부회계제도를 정립하는데 있다.

• 정보처리학회논문지A
• /
• 제12A권3호
• /
• pp.253-262
• /
• 2005

유닉스 계열의 운영체제에서 사용되는 로컬 어카운팅 시스템은 하나의 호스트상에서 동작하는 프로세스의 어카운팅 정보를 제공한다. 그러나 분산 처리 환경에서 전통적인 로컬 어카운팅 시스템은 동일 작업을 수행하는 프로세스들의 전체 자원 사용량 데이터를 기록하지 못한다. 따라서 본 논문에서는 클러스터 환경에서 MPI(Message Passing Interface) 작업에 대한 자원 사용량 데이터를 측정하고, 관리할 수 있는 어카운팅 시스템을 개발한다. 각 클러스터 노드에 병렬 작업을 수행하는 프로세스의 자원 사용량 데이터와, 병렬 작업을 처리하기 위해 협력하는 프로세스들간의 네트워크 접속 정보를 기록하는 로컬 어카운팅 시스템을 구현한다. 그리고 각 노드의 로컬 어카운팅 시스템에서 기록된 자원 사용량 데이터를 수집하여, MPI 작업 단위의 어카운팅 정보를 만들어 내는 어카운팅 시스템을 개발한다. 마지막으로 대규모 클러스터링 환경에서 널리 사용되는 로컬 스케줄러들에 의해 측정된 자원 사용량 데이터 항목들과 비교 평가한다.

• 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.