• 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.

• Proceedings of the IEEK Conference
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• 2004.08c
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• pp.686-689
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• 2004

Computational grids are emerging as a new infrastructure for internet-based parallel and distributed computing. Grid systems are enables the sharing, exchanging, discovery and aggregation of resources which distributed multiple administrative domains, organizations and enterprises. Accounting information service is one of the main obstacles to widespread adoption of the grid. But, most of grid portals do not support accounting information service. In this paper, we design an accounting information service and build a web-based grid portal including account management service and accounting information service.

• Journal of the Korea society of information convergence
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• v.6 no.2
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• pp.61-66
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• 2013

In this study, the accounting information systems and Satisfaction with computerized accounting education study. As the control variable, computer usage time and computer experience were used. To sum up the analysis result, Details of the quality of accounting information system, quality system quality, information quality, service quality, satisfaction of computerized accounting education was analyzed significant effect. Used to control variable, computer usage time. Computer usage time of the control variable in the system quality, information quality and significant impact on satisfaction. Computer experience of the control variable in the system quality, information quality and significant impact on satisfaction.

• Proceedings of the IEEK Conference
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• 2004.08c
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• pp.608-611
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• 2004

Grid computing environment can be used to interconnect a wide variety of geographically distributed heterogeneous computing resources based on high-speed network. To make business service, it is necessary for Grid accounting system to measure the computational cost by consuming computer resources. To collect resource consumption data, and to keep track of process without needing to recompile kernel source, we use system call wrapping. By making use of this technique, we modifies system call table and replace existing system call to new system call that can monitor processes running in CPU kernel currently. Therefore we can measure user process resource usage for Grid accounting system.

• 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 Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.749-759
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• 2020

Over the years, numerous Micro, Small, and Medium Enterprises (MSMEs) have been vigorously established across many countries. Even though the Internet of Things (IoT) has enabled companies to anchorage business returns, most Indonesian MSMEs are highly susceptible to failure and one of the main issues is the inability to manage their financials effectively. The literature on accounting points out that the success of MSMEs owing to the usage of cloud-based Accounting Information Systems (AIS) or Cloud Accounting (CA) could reduce the rate of failure by managing multiple accounting information at a low cost. Although many benefits exist, Indonesian MSMEs are not adopting these platforms in their daily business activities. This study investigates the factors that influence Indonesian MSMEs' intention to adopt CA. The study is directed by unstructured in-depth interviews with seven bestseller MSMEs where a thematic analysis technique was employed to identify them. The interview findings and prevailing literature on the influencing factors based on the TOE (technological, organizational, and environmental) framework to adopt CA in Indonesian MSMEs context are perceived benefits outweighing the cost, perceived compatibility, perceived complexity, owner-manager knowledge on accounting, organization size, competitive pressure, and informal network. The conceptual model further includes government intervention as a moderator in the model.

• Journal of the Korea Society of Computer and Information
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• v.5 no.3
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• pp.192-200
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• 2000

This paper is the work connected with accounting and culture. The purpose of this study is to examine how Korean accountant groups have cultural characteristics and ethics level compared with non-accountant groups. The results of this paper show that power distance, uncertainty avoidance, masculinity and feminity, long-term and short-term oriented differences compared with accountant groups between non-accountant groups. This paper is about accounting and korean culture would utilize useful data accounting practice and accounting standard establishment and accounting education.

• International Journal of Computer Science & Network Security
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• v.23 no.5
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• pp.109-120
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• 2023

With the increasing interest in blockchain technology and its employment in diverse sectors and industries, including: finance, business, voting, industrial and many other medical and educational applications. Recently, the blockchain technology has played significant role in preventing fraud transactions in accounting systems, as the blockchain offers high security measurements, reduces the need for centralized processing, and blocks access to the organization information and system. Therefore, this paper studies, analyses, and investigates the adoption of blockchain technology with accounting systems, through analyzing the results of several research works which have employed the blockchain technology to secure their accounting systems. In addition, we investigate the performance of applying the deep learning and machine learning approaches for the purpose of fraud detection and classification. As a result of this study, the adoption of blockchain technology will enhance the safety and security of accounting systems, through identifying and classifying the possible frauds that may attack the accounting and business organizations.

• Proceedings of the Korea Information Processing Society Conference
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• 2003.11b
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• pp.1253-1256
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• 2003

유무선의 다양한 환경에서 신뢰할 수 있는 Accounting 을 할 수 있도록 AAA 프로토콜중에 하나인 DIAMETER 의 기능과 특성에 대해서 알아보고 기존의 Accounting 의 문제점을 보완한 Credit-Control 모델에 대해 알아 보도록 한다.

• Asia pacific journal of information systems
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• v.3 no.2
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• pp.93-116
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• 1993

This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS.