• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.219-230
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• 2020

With the largest number of Islamic financial institutions across the world, the demand for a qualified Sharia accountant in Indonesia is indeed inevitable. This study aims to examine the determinant factors of the intention for accounting students to become Certified Sharia Accountant. This study used quantitative method with primary data through questionnaire from 248 selected samples. The data is then analyzed by Partial Least Square Structural Equation Model. This research has used Theory of Planned Behavior combined with Islamic religiosity to explain 67.80% of the intention of accounting students to become Certified Sharia accountants. The test results indicate perceptions of greater job opportunities, good ethical reputation, Islamic religiosity, technical skills, and subjective norm that affects the intention to become Certified Sharia Accountants. The findings of this study contribute to the literature regarding career selection in the field of accounting in general and Certified Sharia Accountants in particular. The results of this study also have a practical impact on the academic world, including the recommendation for curriculum revision and redesign of the learning system. It also has a practical impact on the management of Islamic financial institutions to present them as a promising industry for accounting graduates to work in.

• 디지털산업정보학회논문지
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• 제20권3호
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• pp.85-99
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• 2024

In this study, as part of an effort to help North Korean defectors adapt to South Korean society in the era of digital transformation, we attempted to analyze factors that affect North Korean defectors' satisfaction with self-employed tax agency services. The research method was analyzed using exploratory factor analysis and structural equation techniques using the LISREL statistical package. The research results are summarized as follows. First, the factors affecting the satisfaction of North Korean defector self-employed tax agency service users were identified as tax accountant characteristics and user characteristics. Second, for self-employed North Korean defectors in South Korean society, improving user characteristics is important in the initial settlement stage, strengthening tax accountant characteristics along with user characteristics is important in the mid-term settlement stage, and only strengthening tax accountant characteristics is significant in the long term. These research results are interpreted as having a great influence on the lifestyle and culture of North Korean society where North Korean defectors lived.

• 한국융합학회논문지
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• 제6권5호
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• pp.303-314
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• 2015

본 연구는 중 소 섬유제조기업을 중심으로 전략실행과 MCS의 활용에 따른 기업성과와의 관계를 살펴보고자 한다. 특히 본 연구의 차별성이라고 할 수 있는 관리회계담당자 역할의 영향력을 분석하는데 목적이 있다. 연구 모형을 검증하기 위하여 한국의 중 소 섬유제조기업을 대상으로 255개의 설문지를 최종 표본으로 하여 구조방정식모형을 활용하였으며, 이를 위해 AMOS ver 18.0을 사용하였다. 연구결과 원가리더십전략과 차별화전략은 MCS 이용에 긍정적 영향을 미치고 기업성과에 직접적인 영향을 미치지 못하였다. MCS 이용은 기업의 비재무적성과에 긍정적인 영향을 미친다. 차별화전략은 MCS의 이용을 매개로 기업성과에 긍정적 영향을 미치고 원가리더십전략은 기업성과에 영향을 미치는 과정에서 MCS의 이용의 매개효과는 없다. 기업전략, 경영통제시스템의 이용, 기업성과간에 관리회계담당자의 역할수준이 조절변수로서의 효과가 있다.

• 한국전자거래학회:학술대회논문집
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• 한국전자거래학회 2003년도 종합학술대회 논문집
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• pp.178-183
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• 2003

Past commodities management concept that mean simple Management after goods purchase. Today, it developed to system that manages from purchasing plan to discard by Computer's development. But, kind of goods is very various from System Commodities to Spare Parts. Also, among use of goods, according to state, accounting operation should be associated but it is functionless real condition that can confirm uniformity goods availability actually. In this study, studied about plan that use Commodities Contents from purchase of goods to discard so that can do goods and accountant management.

• 한국건설관리학회논문집
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• 제23권4호
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• pp.36-46
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• 2022

자금조달력이 부족한 건설기업은 수립된 건설정책에 적응하는데 상대적으로 많은 시간이 소요된다. 하지만, 금융기관이 담보력과 신용도가 낮은 건설기업에 금융상품을 제공하는 비율은 낮으며, 특히 중소건설기업이 금융상품을 제공받는 비율은 크게 낮다. 이 연구에서는 건설기업이 수립된 정부의 정책에 적응하는데 필요한 금융상품을 조사하고, 전문가 자문과 설문조사를 통해서 그 금융상품들에 대한 건설산업의 수요를 분석하였다. 또한, 조사된 금융상품들을 건설산업에 도입하기 위해서 개정이 필요한 법·제도를 조사하였다. 분석된 수요도와 개정이 필요한 법·제도 수를 기반으로, 건설산업에 금융상품을 도입할 경우의 우선순위를 분석하였으며, '회계사, 세무사, 변호사 등 전문가 컨설팅'의 우선순위가 가장 높은 것으로 나타났다. 향후 연구에서는 우선순위가 높은 금융상품을 건설산업에 도입하기 위한 금융상품의 개발기준과 개발방법에 대한 연구를 수행하고자 한다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.365-376
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• 2020

This study explores whether the implementation of sustainability disclosure can trigger or stimulate the change in the roles of management accountants in adopting organizations in Vietnam as business partners. To do so, it explores the roles of management accountants in integrated reporting (IR) adopting organizations and sustainability reporting (SR) adopting organizations based on the use of the pragmatic constructivism (PC) theoretical framework. In addition, qualitative semi-structured interviews were used to provide an in-depth investigation of management accountants' work in both IR and SR adopting organizations. The empirical findings suggest that the adoption of the IR framework has triggered changes in management accountant roles toward the new business partner roles to support the decision-making process within their organizations. On the other hand, management accountants from SR adopting organizations still work as traditional "bean-counter" roles. Our paper concludes by indicating several propositions based on our empirical findings that can be tested by future researchers from the domain by collecting relevant data. Our study can be seen as a response to the recent call for a more in-depth examination of the practice of sustainability disclosure from the practitioners' perspectives in adopting organizations.

• 산경연구논집
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• 제12권11호
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• pp.1-8
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• 2021

Purpose: For the last few decades, human civilization has observed an enormous change due to digitalization. However, question remains whether and how management accounting has been transformed to meet the demand of the digitalization. This paper provides a literary illustration of such transformation in the context of a digitalized world. Research design, data and methodology: This is a conceptual study based on extant literature. Therefore, the secondary sources of materials were used. Materials include literatures published in this domain, archival documents, and other publicly available data. Results: Drawing from literary evidence, the paper first highlights the evolving character of management accounting. Then it illustrates the changing landscape in the milieu of global and institutional settings with a focus in accounting profession. It further demonstrates the digitalization impact in management accounting. Here it also identifies the changing role of management accountants. Conclusions: The paper is critical for the management accounting professionals in identifying the attributes and nature of management accounting in the contemporary world. It also provides a sketch of the potential skillset that management accounting professionals should embrace to tackle the challenges of the new environment.

• 한국융합학회논문지
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• 제9권3호
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• pp.45-51
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• 2018

이제는 1969년 컴퓨터 정보화 및 자동화 생산의 3차 산업혁명에 이어 인공지능(AI)을 통한 4차 산업혁명이 일어나고 있다. 이로 인하여 세계 경제포럼의 발표에 따르면 2020년까지 510만개의 일자리가 사라질 것으로 전망하고 있다. 그중에 회계사와 세무사 또한 포함되어 있다. 회계사는 경영컨설팅, 회계감사, IPO경영자문 등의 업무를 수행하며, 세무사는 세법신고, 세법자문 등의 업무를 수행하는 전문직업이다. 따라서 이 연구에서는 4차 산업혁명의 시대에 적합한 회계 및 세무 정보를 블록체인화하여 세무와 회계 업무의 효율성을 높여 투명하고 안전한 세무와 회계 정보 구축 방안을 제안한다.

• Asian Journal of Business Environment
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• 제7권2호
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.