• Annual Conference of KIPS
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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.

• Proceedings of the Korean Information Science Society Conference
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• 2003.04a
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• pp.239-241
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• 2003

무선 인터넷의 활성화와 더불어, 사용자 인중(Authentication), 권한 부여(Accounting) 그리고 자원사용(Accounting)의 세가지 AAA 서비스를 효율적으로 제공하기 위해 RADIUS와 같은 AAA프로토콜들이 사용되고 있다. 본 논문에서는 Casper와 CSP를 이용하여 RADIUS 프로토콜을 수행동작을 명세하고, 모델 체킹 도구인 FDR을 사용하여 RADIUS 프로토콜의 안전성을 분석하고자 하였다.

• Management & Information Systems Review
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• v.13
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• pp.99-125
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• 2003

The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.

• Management & Information Systems Review
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• v.10
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• pp.117-133
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• 2002

In December 1999, the AICPA introduced WebTrust, a electronic commerce assurance service of ensuring safe trading on the web, in order to effect consumer confidence into electronic commerce. Shortly afterwards, CPA associations of other advanced nations, such as Canada, Australia, also adopted this service. This study focuses on introduction of electronic commerce assurance service of ensuring safe trading on the web. WebTrust assurance service expected to be the international standard in electronic commerce in the near future and not only as a source of income for domestic accounting firms, which have simpler income structure than the international counterparts, but also as catalyst for stimulating electronic commerce. The findings of the study are expected to contribute to accounting practice, academy of accounting and electronic commerce firms in the following ways. Domestically, as Korea is considering using the electronic commerce assurance service, this study will help promote adoption of WebTrust assurance service. This study has shown, in the midst of declining income of accounting firms by audit, a way to increase their audit boundary.

• Journal of Digital Convergence
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• v.18 no.6
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• pp.245-253
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• 2020

The purpose of the research was to identify the level of accounting information system for SMBs and environmental factors, and to analyze whether the level of accounting information system affects system performance. The research method measured the AIS level using Nolan's growth phase model, and the verification of the factors affecting the situation, AIS level, and performance was verified using the regression analysis model. The results of the study are summarized as follows: In measuring the level of an accounting information system, it was found that it was in the stage of integration, which is Step 4, and the analysis of the factors influencing the level of an accounting information system showed that the uncertainty in the environment was absolutely affected.

• The Journal of the Korea Contents Association
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• v.6 no.4
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• pp.125-135
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• 2006

The objective of this study is to verify effects of employees' cognition of their job characteristics in production department of manufacturing companies on production performance and also to verify the moderating effect of the characteristics of managerial accounting information in the relationship between job characteristics and productivity. To achieve this purpose, this study divides the factors of job characteristics into task diversity, task significance, autonomy, and task identity and production performance into flexibility, time, and quality. The results of this study are as follows. First, There is a significant relationship between job characteristics and production performance according to employees' cognition of their job characteristics. Second, There is a significant relationship between job characteristics and production performance according to the characteristics of managerial accounting information.

• Journal of the Korea Society of Computer and Information
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• v.3 no.2
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• pp.229-238
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• 1998

Current cost income is composed of current operating profit and holding gains. There is two viewpoints about the nature of current cost changes: earnings and capital adjustments. The former is based on the financial capital maintenance concept, while the latter is based on the physical capital maintenance concept. Proponents of current cost accounting are convinced that it provides more useful information than conventional accounting. Advocates of financial capital believe that current cost information is needed for management to evaluate their past decisions, and thereby be able to improve their decision-making ability. Defenders of historical cost point out that current cost accounting violates the traditional revenue recognition principle by recognising increases in the value of assets before sales.

• Korean Management Science Review
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• v.8 no.1
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• pp.109-125
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• 1991

In this study, it was empirically proved that there is significant congruence relationships between the information characteristics of Accounting Information Systems and the contextual variables of organiational structure, task characteristics, It was also supported that influence factors, such as user participation, top management support, capability of information system personnel and the existence of steering committee have an effect on the relationships.

• Journal of Convergence for Information Technology
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• v.7 no.1
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• pp.93-98
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• 2017

To recover the capital market's confidence, interest in accounting ethics education has increased recently. The purpose of this paper is to introduce a simple classroom games for moral hazard problem and to analyze the results. This case study introduces the classroom games in which well-known experiment of principal-agent dilemma in experimental economics implemented accounting ethics education. This paper suggests that game lesson is effective and efficient way to understanding moral hazard problem. During the games, cause and effect of players' decision making react upon each other. This paper contributes to generating further discussion on accounting ethics education and providing practical implication.

• Journal of Korean Library and Information Science Society
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• v.30 no.2
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• pp.77-92
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• 1999

This study introduces a new method for Logistics Cost Accounting in University Libraries. Logistics Cost is the cost that arises in the course of physical distribution and causes a serious in crease in the unit cost of a product. Therefore, Logistics Cost Accounting has been used in manufacturing industries to reduce the unit costs of products. There is a definite similarity between the operations of a business and a library. The operations of a business consist of purchasing, production, selling, which is similar to that of a library, where they are called acquisitions, cataloging, physical preparations and circulation. So Logistics Cost Accounting may be applied to a library. With this in mind, we made a model for Logistics Cost Accounting' in University Libraries. Therefore, it can be applied to many university libraries because it is a general model.