• The Journal of the Korea Contents Association
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• v.17 no.10
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• pp.343-359
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• 2017

This study aims to analyze the government accounting system of South Korea on the institutional complex and institutional congruence of new institutional theory and suggests policy reform for the system. I researched the literatures on the national and local accounting system and compiled research materials from the Ministry of Strategy and Finance, the Ministry of Interior and Safety, the Board of Audit and Inspection, and Government Accounting and Finance Statistics Center websites. Analysis showed that the government accounting system consists of various elements in institutional complex and the congruence level of national and local accounting system of South Korea is low in production, disclosure, and application of information. The suggestions of this study include: introducing accounting position recruitment, adopting government audit system, and improving cooperation between national accounting organizations and local accounting organizations for reliable information production; disclosing real time information and revealing information linking national and local accounting for transparent information disclosure; educating information user, providing accurate cost and available financial analysis indicators, introducing chief financial officer, and expanding range of consolidated national financial statements for information application.

• Human Ecology Research
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• v.56 no.1
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• pp.15-32
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• 2018

This study analyzes difference in consumers' and front-line workers' perceptions on 'consumer complaint behavior with hateful intentions' though the Co-orientation Model in three dimensions. In addition, we seek to contribute to reducing the conflict between consumers and front-line workers in the service contact point by finding factors that affect the difference in perception between two parties. This study findings and implications are as follows. First, Taking a look at the mutual orientation between consumers and front-line workers, mutual perceptions have been found to match in agreement but with a significant difference in perceived agreement (congruence), which indicates that the internal perceptions of both consumers and front-line workers do not match. The findings confirm that consumers and front-line workers have different perspectives on consumer complaint behavior with hateful intentions and therefore raise a need for efforts and institutional devices for improvement. Second, the study has found that consumers' economic responsibility as part of their social responsibilities and front-line workers' perceptions on consumers' civic responsibility affect the perception difference between these two groups and suggest a need for educating consumers about economic responsibility. Meanwhile, unlike consumers, front-line workers view consumers' complaint behavior with hateful intentions from an ethical point of view, raising a need for a transition of perspectives on complaint behavior with hateful intentions.