• 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.8 no.10
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• pp.65-76
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• 2021

This study aims at investigating the effect of product innovation accounting on the market success of instant food and convenience food businesses in Thailand with customer response capability as the mediator. In addition, it examines the effects of management accounting systems, marketing intelligence, and technology orientation on product innovation accounting. The sample for this study is 258 instant food and convenience food businesses in Thailand. To test the research relationships, a structural equation model is used. The results of this study show that product innovation accounting has a significant effect on both customer response capability and market success. Similarly, customer response capability significantly leads to market success while it mediates the product innovation accounting-market success relationship. Testing the antecedents of the research relationships, management accounting system, marketing intelligence, and technology orientation potentially affect product innovation accounting. Accordingly, product innovation accounting is a key source of competitive advantage. Product innovation accounting must be recognized by company management as a strategic tool for competing in markets and environments. They must invest their resources and capabilities to create and develop product innovation accounting principles, as well as encouraging their staff to implement and use these principles in the workplace.

• Journal of Digital Convergence
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• v.13 no.3
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• pp.127-135
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• 2015

This study has become a construction company will help you establish a Management Accounting System target model to move forward. Research method was to present the basic concepts and techniques used in managing complex accounting convergence look at the whole construction industry. For the successful deployment of a construction company management accounting system Responsibility Accounting System, Target Profit, Target Cost, and requires a key technique of Performance Evaluation, which the CEO's firm determination and persistence for support, proactive communication in the field and headquarters staff, the goal organizations and institutions to support the model, the standardization is required. This study is based on case studies in the future through the Delphi Method and AHP are needed.

• Proceedings of the Korea Information Processing Society Conference
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• 2002.04b
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• pp.1357-1360
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• 2002

기존의 유선 기반의 네트워크에서 무선 기반의 네트워크로 진화하는 현재의 흐름 속에서 서비스 및 망 자원의 유료화를 위해 무선 네트워크 기반 IP Accounting System에 대한 연구는 필수적이라 할 수 있다. 따라서 본 논문에서는 향후 무선망에서 중요한 위치를 차지하게 될 Mobile IP 기반 네트워크에서 망 자원 및 컨텐츠의 유료화를 실현시키기 위하여 IETF의 Mobile IP 표준화 동향 및 관련 표준 문서와 유선 네트워크 기반의 IP Accounting 시스템 구축 동향 및 핵심 기술, IP Accounting관련 표준화 기술 문서와 기술 동향 등을 연구 분석하였고, 그 내용을 토대로 IP Accounting 산정을 위한 시스템과 산정 절차를 감안한 Mobile IP Accounting 시스템을 설계하고 구현하였다.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.27 no.5
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• pp.1099-1105
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• 2017

Enterprises use different accounting programs to process vast amounts of accounting data. Due to the characteristic of the accounting program, in addition to the accounting data used by the accounting program, there is a variety of information to help detect accounting fraud. Existing forensic accounting techniques have limited scope of analysis because they analyze only accounting data like accounting ledger without using such information. When you do accounting fraud detection, information obtained from characteristics of accounting program can be used to obtain various information that can not be obtained by accounting data analysis alone. In this paper, we try to contribute to effective accounting fraud investigation by suggesting a technique to effectively detect accounting fraud by using other data obtained from characteristics of accounting program used in Windows system.

• Korea Journal of Hospital Management
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• v.6 no.2
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• pp.3-21
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• 2001

Although the accounting system is a very useful information system for manager, that of the National University Hospitals is not settled until now. Specially, when it will adapt the responsibility management system itself, it will more important tools for them. The purpose of this research is to make the standard accounting system for National University Hospital. It was surveyed the 7 National University Hospital's accounting system, and compared to that of Private University Hospital. The results are fellows; First, it must be match financial report with budgeting system. By comparing to each other, it can make to evaluate the performance of hospital. Second, it must make same format and contents in financial report among 7 hospitals. Specially, the cost information is needed to be made more details. This research suggest the new direction to make the basic information form. It was confirmed with financial manager in private university hospital. We hope it will contribute to make the new accounting system for National University Hospital.

• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.702-712
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• 2016

This study aims to compare the government accounting reform of advanced countries and South Korea and suggest policy implications for South Korea. The reform steps are structured down to institutional introduction, institutional formation and institutional stability. I researched the literatures on the government accounting system and compiled research materials from the Finance Ministries, Audit Offices, and Government Accounting Standards Boards websites of New Zealand, US, UK and South Korea. Analysis showed that advanced countries and South Korea have adopted accrual accounting systems which have provided more comprehensive and objective financial information. But the government accounting system of South Korea compared with those of advanced countries needs reform. The suggestions of this study include: expanding range of whole of government financial statements; giving coherence to the public accounting standards; adopting government audit system; and introducing accrual budgeting. However, there are differences between business accounting and government accounting and the differences are considered for government accounting reform.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.795-802
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• 2020

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.125-130
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• 2017

In the business environment of the modern society, it is not possible for the company, which is a producer of accounting information, to provide accounting information to the users of accounting information because it can not satisfy the information demand of the accounting information users due to the problem of information asymmetry. Therefore, the purpose of this study is to find out what information should be provided for satisfying the information needs of users of accounting information. This study investigates the qualitative characteristics of accounting information based on K-IFRS in the provision of accounting information and conducts empirical studies based on the users of accounting information of listed companies and unlisted companies. And how to improve the satisfaction. As a result of empirical research, it was confirmed that the accounting information satisfying the qualitative characteristics is useful for meeting the information needs of users of accounting information.

• Journal of Internet Computing and Services
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• v.6 no.4
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• pp.75-84
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• 2005

Grid computing enables a shift from a localized resource computing model to a fully-distributed virtual organization with shared resources, Accounting is one of the main obstacles to widespread adoption of the Grid. Accounting has until recently, been a sparsely-addressed problem, particularly in practice. In this paper, we design and implement the accounting information gathering system. Accounting information gathered at each local system does not include grid-aware information. To be useful in grid environment, grid user information must be included in accounting information. To make it useful in grid environment, we add grid user information with PGAM. Implemented system is based on OGSA, following GSAX framework of RUS-WG in GGF. And the schema of accounting information is following usage Record Fields of UR-WG in GGF. Also, the accounting information integrating and monitoring tool for system management in the Grid environment are implemented.