• 한국산학기술학회논문지
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• 제20권1호
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• pp.347-353
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• 2019

본 연구는 사회책임투자 기업의 회계이익의 질(quality)을 회계보수주의(accounting conservatism) 측면에서 검증하였다. 본 연구의 표본은 12월 결산법인을 대상으로 2011년부터 2016년까지의 총 2,993개의 기업연도이다. 검증결과, 사회책임투자와 회계보수주의는 양(+)의 관련성을 나타냄에 따라 사회책임투자 수준이 높은 기업이 그렇지 않은 기업에 비해 대체로 회계보수주의 수준이 높은 것으로 나타났다. 따라서 본 연구에 의하면 사회책임투자 수준이 높은 기업일수록 상대적으로 양질의 회계이익을 보고하는 것으로 판단된다. 이러한 결과는 사회책임투자(SRI) 기업에 직간접적으로 투자하고자 하는 투자자들의 의사결정에 하나의 유용한 정보가 될 수 있을 것으로 기대된다는 점에서 본 연구의 의의가 있다고 할 수 있다. 본 연구는 기업의 사회책임투자(SRI)에 대한 각계의 관심이 증대되고 있는 현 시점에서, 사회책임투자 기업의 회계이익의 질을 직접적으로 검증하였다는 점에서 선행연구와 차별성이 있을 것으로 기대된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1065-1071
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• 2021

This study seeks to analyze the impact, and provides more empirical evidence on the effect, of the responsible accounting model combined with scorecards on the organizational performance of pharmaceutical companies. The research methodology uses questionnaires survey distributed to pharmaceutical companies. Quantitative research was done with SPSS 25 software. After excluding invalid questionnaires due to many blank boxes, 306 questionnaires could be used by the author. Research results show that seven elements of the responsible accounting model combined with the balance scorecard all positively affect the organizational performance of enterprises in the pharmaceutical industry including: (1) dividing organizational structure into centers of responsibility according to strategy; (2) assigning management to management according to vision; (3) allocating costs and revenue; (4) making budget estimates according to balanced scorecard (BSC); (5) evaluating estimates with reality by BSC; (6) making BSC analysis reports; and (7) rewarding based on BSC. Cost allocation and revenue are the factors that have the strongest impact on the organizational efficiency of pharmaceutical enterprises. Based on the research results, the author has proposed recommendations to improve the good application of the responsible accounting model combined with the balance scorecard, thereby contributing to improving the organizational efficiency of pharmaceutical enterprises.

• 산학경영연구
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• 제4권
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• pp.25-50
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• 1991

A management planning is an index to accomplish the goal of business enterprise and a managing guide of the top manager. It is a top manager's authority with he gives directions at the beginning of the budget year and has something to do with a responsible accounting. If we correlate this management planning with an area of accounting, we can subdivide it into followings; production and marketing schedule, demand-supply program of raw material, demand-supply program of the personnel and lobor cost program, facility investment program, balance fund program, profit and loss, and financial position program. I think, in the field of accounting for the sake of the management planning, there are motivation accounting, responsible accounting, divisional system accounting, evaluating accounting and so on. A management planning should be accomplishe and as it is accomplished, a business is going to be grown up and developed. Especially, it must be set up on the ground of the long-term strategies. When the accomplishment through the management planning, which is a social responibility that all the business enterprise are seeking after, is attained, it makes the development of business possible and we cannot dent that it is closely connected with the national economic development.

• 산학경영연구
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• 제2권
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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.

• 한국융합학회논문지
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• 제9권2호
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• pp.183-190
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• 2018

본 연구는 사회책임투자 기업의 이익조정 수준을 회계이익-과세소득 차이(Book-Tax difference; BTD) 정보를 활용하여 검증하였다. 연구표본은 2011년부터 2016년까지의 유가증권 상장기업 2,718 기업-연도이다. 분석결과는 다음과 같다. 사회책임투자 수준은 회계이익-과세소득 차이(BTD)와 음(-)의 관련성을 나타냈다. 따라서 본 연구에 의하면 사회책임투자 수준이 높은 기업일수록 더 나은 회계정보의 질(Quality)을 갖추고 있을 것으로 기대할 수 있다. 본 연구는 사회책임투자 기업이 그렇지 않은 기업에 비해 더 나은 회계정보의 질을 갖추고 있음을 실증적으로 제시하였다는 점에서 그 의의가 있다. 본 연구가 건전한 자본시장의 발전과 사회책임투자 기업의 투자자들에게 유용한 정보를 제공하고 건전한 자본시장의 발전에 기여하기를 희망한다.

• International Journal of Advanced Culture Technology
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• 제12권1호
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• pp.293-298
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• 2024

The purpose of an internal control system is to prevent the occurrence of errors and fraud in the process of producing accounting information, thereby providing investors with reliable information. For the effective operation of an internal control system, it is necessary to secure a sufficient number of personnel and experienced staff. This study focuses on the personnel directly involved in producing accounting information, examining whether companies that invest in their internal control staff experience a mitigation in the phenomenon of valuation errors. The analysis revealed that the size and experience months of the personnel responsible for internal control have a significant negative relationship with valuation errors. This result implies that by securing sufficient personnel for the smooth operation of the internal control system and placing experienced staff within the system, investors can effectively make judgments about the intrinsic value based on quality accounting information, thereby reducing valuation errors.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.453-463
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• 2021

The current study aims to investigate the relationship between CSRD and firm performance, as an indicator for corporate socially responsible behavior, and corporate market performance of listed companies on the Amman stock exchange (ASE). The study adopts a quantitative methodology and utilizes pooled data sets that was collected following content analysis approach of the annual reports for the period 2014 to 2019. The study sample consists of 42 listed companies. The study ran a multiple regression model in order to capture the relationship between the independent variable CSRD and the dependent variable that is Firm performance which was measured using Tobin's Q. The study also utilized five control variables in order to control the hypothesized relationship between CSRD and Firm Performance. The results indicate a negative but significant relationship between CSRD and corporate market performance measured by Tobin's Q. The results stand against the notion of the business case for CSR, and indicate the opposite position, so, the higher CSRD, the lower will be Tobin's Q. Such results support the notion of the institutional theory, and provide an initial evidence for legitimacy seeking behavior in Jordanian companies. However, the results indicate a lower level of awareness of CSR across investors and market players, which support arguments of the difference in market perceptions towards CSR.

• 한국산학기술학회논문지
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• 제20권6호
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• pp.55-62
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• 2019

본 연구는 사회책임투자 기업의 감사품질(audit quality)을 검증하였다. 연구표본은 2014년부터 2016년 한국증권거래소 상장 12월 결산법인 비금융업 기업 1,497 기업-연도이다. 검증결과, 사회책임투자 수준이 높은 기업이 그렇지 않은 기업에 비해 대체로 감사품질이 높은 것으로 나타났다. 구체적으로는 사회책임투자 수준이 높은 기업이 그렇지 않은 기업에 비해 상대적으로 감사보수 및 감사시간이 높고 대형회계법인을 감사법인으로 선택하는 경향이 높아 감사품질 수준이 높은 것으로 나타났다. 따라서 본 연구결과에 따르면 사회책임투자 수준이 높은 기업일수록 상대적으로 신뢰성 높은 회계정보를 갖추고 있는 것으로 기대할 수 있다. 본 연구는 사회책임투자기업의 회계정보의 신뢰성을 검증함으로써, 사회책임투자 기업의 긍정적인 이미지 제고에 기여함으로써 건전한 자본시장의 발전에 도움이 될 것으로 기대된다.

• Advances in concrete construction
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• 제15권2호
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• pp.137-147
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• 2023

Dynamic analysis of a shear deformable shell is investigated with accounting thickness stretching using Hamilton's principle. Through this method, the total transverse is composed into bending, shearing and stretching portions, in which the third part is responsible for deformation along the transverse direction. After computation of the strain, kinetic and external energies, the governing motion equations are derived using Hamilton's principle. A comparative study is presented before presentation of full numerical results for confirmation of the formulation and methodology. The results are presented with and without thickness stretching to show importance of the proposed theory in comparison with previous theories without thickness stretching.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.363-370
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• 2020

The paper aims to investigate the impact of budgetary goal on profit growth directly and indirectly through managerial performance. Two main characteristics of budgetary goal mentioning in the study are the clarity of budget goal and the difficult of budget goal. Data of the research collected from survey with 197 department managers and supervisors of 80 SMEs in Hanoi and Ho Chi Minh City who have budgeting responsible. Firstly, by using quantitative research method Cronbach's Alpha and Exploratory Factor Analysis, the research show that characteristic of budgetary goal has significant and positive impact on profit growth directly. Secondly, the regression analysis among variables show that budget goal clarity was positively and significantly related to growth of sale revenue, growth of profit and managerial performance. Therefore, the empirical findings show that that managerial performance has mediating role in the relationship between budgetary goal characteristic and financial performance. The findings of this study suggest that that managers need focus on setting clearer and more difficult but attainable budget goals to increase firm performance. This paper also provides a new insight the relationship between managerial performance and financial performance. Budgetary goal characteristics still have positive but insignificant impact on growth of sales revenue.