• Management & Information Systems Review
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• v.22
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• pp.117-136
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• 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.

• Journal of Navigation and Port Research
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• v.28 no.7
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• pp.593-600
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• 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.

• The Journal of Industrial Distribution & Business
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• v.11 no.12
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• pp.39-45
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• 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.

• Management & Information Systems Review
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• v.12
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• pp.161-179
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• 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.

• Journal of Internet Computing and Services
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• v.12 no.1
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• pp.71-83
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• 2011

According to action of 'National University Finance And Accounting Act' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and bookkeeping by double entry. For stable execution of the system, it is necessary to construct a national university financial and accounting system to be treated in a lump according to a new university accounting system. Therefore, the purpose of the study was to survey operating status of the existing national university financial and accounting system to prepare for that 'National University Financial And Accounting Act' would pass National Assembly, to draw its problems and to suggest a plan to construct national university financial and accounting system on the basis of the above. It is expected that the proposals suggested by the results of the study will give the Ministry of Education, Science and Technology and national universities a help in raising transparency of university finance and be utilized as basic data to construct national university financial and accounting system offering quick management information. to action 'National University Finance And Accounting Act' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and accrual basis and bookkeeping by double entry.

• 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.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.147-157
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• 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.

• Journal of the Korea Society of Computer and Information
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• v.4 no.2
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• pp.164-170
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• 1999

In developed countries, not only the business accounting system but also the government accounting system has been developed well, and researches and practices in the field of government accounting have been established as well. In korea, however, the government accounting system uses single entry book-keeping, therefore financial information users cannot know comprehensive financial positions and performances of government organizations. The purpose of this study is to review the concepts and frameworks of the Korean governmental accounting system, and to improve it into the advanced system.

• The KIPS Transactions:PartA
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• v.12A no.3 s.93
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• pp.253-262
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• 2005

Local accounting system used by UNIX-like operating system provides the accounting information of processes that are in single host. But it is impossible for this local accounting system to record the total resource consumption data of all processes for doing the same job simultaneously. In this paper, we implement accounting system to measure and manage resource usage for MPI(Message Passing Interface) job in the clustering environment. We designed and implemented the accounting system which measure resource usage of each process runs on a cluster node and record the interconnection information of the entire set of processes across network. Also we implemented accounting system which collect the resource usage data of process in the local accounting system and generate the job-level accounting information. Finally, to evaluate the resource consumption data measured by this accounting system we compare with the data collected by local scheduler that widely used in large scale clustering environment.

• Journal of Convergence Society for SMB
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• v.6 no.3
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• pp.1-6
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• 2016

The purpose of this study is to verify mainly qualitative characteristics impact on the quality of customer's accounting information to analyze the expertise and the level of accounting system, accounting service worker. This method was conducted in empirical research by the hypothesis based on the survey after examining theoretical background founded on the literature search. As a result, by accounting information systems needed Accounting services worker's professionalism, customer to be served most satisfies faithful representation among the qualitative characteristics and it showed timeliness is low satisfaction. This study will contribute to enhance the recognition and improvement of expertise of the accounting service workers, in the future for improving the quality of accounting information system, discussion will be needed about the contents and method for education and training.