• Journal of the Korean Data Analysis Society
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• v.20 no.6
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• pp.2793-2804
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• 2018

The purpose of this study is to examine the perception of donors on the necessity of making improvements in accounting information system. Along with the increasing size and number of activities of nonprofit organizations, many people are more and more interested in their organizational efficiency and transparency. Accordingly, researchers and policy makers have focused on how to improve accounting information system and how to monitor nonprofits to efficiently obtain and use resources. We thus aim to provide some useful insights by analyzing the opinions of donors regarding the display of nonprofit statements, accounting system, and the intention of donation. Using survey data obtained from 263 respondents, we find that displaying functional expenses is considered to enhance the usefulness of financial reports. We also find that the filing and disclosure of financial reports is considered to be necessary. Respondents also require external audits, but not to the same extent as disclosure. Finally, respondents have a positive attitude toward making future donations.

• Management & Information Systems Review
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• v.10
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• pp.95-115
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• 2002

E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.8
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• pp.37-45
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• 2022

This study attempts to understand the relationship between accounting information systems AIS and firms' performance; in the first part of the study, a brief introduction that focuses on the technological advancements and the impact of such advancements on the business world, and in the second part, a review of literature that considered different perspectives on the relationship between AIS and firms' performance. The key differences between manual and automated systems were shown in a table later in the literature review, followed by explanations for each comparison aspect. In the third part, four questions are asked regarding the AIS implementation; the questions covered the top management commitment, the users' competencies, the quality of the adopted system, and the impact of the degree of technological investment on the implementation process. Data for the study was acquired from a Saudi SME. The study's purpose is to investigate the impact of AIS on organizational performance in Saudi SMEs. The presented ideas of this study, where the main finding of the study is that AIS implementation has a positive impact on firms' performance.

• Management & Information Systems Review
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• v.25
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• pp.203-222
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• 2008

This thesis examines whether accounting information-earnings and book values-has the value relevance in the KOSDAQ. The study is motivated by previous studies which have examined the value relevance of accounting information. Prior researches have focused on KSE(Korea Stock Exchange). But, prior researches have not examined the value relevance of accounting information in KOSDAQ. So, this study examined the value relevance of accounting information which is disclosed by firms on KOSDAQ and whether accounting information between firms on KOSDAQ and KSE has the discriminative value relevance, underlying the expectation that KOSDAQ firms will have higher future profitability than KSE firms. In other words, book-value multiples of KOSDAQ firms is higher than book-value multiples of KSE firms and earnings multiples of KOSDAQ firms is lower than earnings multiples of KSE firms. The value relevance of accounting information is examined by a valuation framework presented by Ohlson(1995), which expresses the stock-price as a function of both earnings and book values of equity. The results indicate that accounting information of KOSDAQ has significant explanatory power for stock price over the 2005-2007 period. KOSDAQ firm are divided by Venture firms and Small to Mid size firms. KOSDAQ Venture firms have the discriminative value relevance, compared with KSE firms. But, KOSDAQ Small to Mid size firms have not the discriminative value relevance, compared with KSE firms.

• The KIPS Transactions:PartA
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• v.12A no.3 s.93
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• pp.253-262
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• 2005

Local accounting system used by UNIX-like operating system provides the accounting information of processes that are in single host. But it is impossible for this local accounting system to record the total resource consumption data of all processes for doing the same job simultaneously. In this paper, we implement accounting system to measure and manage resource usage for MPI(Message Passing Interface) job in the clustering environment. We designed and implemented the accounting system which measure resource usage of each process runs on a cluster node and record the interconnection information of the entire set of processes across network. Also we implemented accounting system which collect the resource usage data of process in the local accounting system and generate the job-level accounting information. Finally, to evaluate the resource consumption data measured by this accounting system we compare with the data collected by local scheduler that widely used in large scale clustering environment.

• Management & Information Systems Review
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• v.7
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• Proceedings of the IEEK Conference
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• 2002.06c
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• pp.115-118
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• 2002

This paper designs Accounting structure for local users to policy base in Grid environment that integrate distributed Supercomputing resources geographically. Policy base virtual user Accounting system controls unnecessary increase of discrete Computing each local Accounting information. Also, This paper described method to manage do resources of each local system to policy base and presented way to process expense cost when used resources.

• 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.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.34 no.2
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• pp.35-48
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• 2011

In this paper, we have studied the impact of adopting XBRL (eXtensible Business Reporting Language) on information asymmetry in capital markets with the additional research on the usefulness of XBRL data how to improve the quality of accounting information. From the Kosdaq XBRL service, the samples are selected including 38 adopted companies and the 30 non-adopted companies for the paired analysis. The daily stock return volatility (VOLA) as independent variable and other several controlling variables have been added for the regression analysis to measure the impact on information asymmetry in capital markets. he analytical result indicated that the asymmetry hypotheses that XBRL data will give a significant impact on the capital market and will reduce the volatility, which are expected in the hypotheses. This is the first analytical research on the capital market and its impacts to the capital market from adopting XBRL based accounting information. Additionally, the analysis showed the impacts on the reporting cycle of accounting information and its usefulness of accounting data itself.

• Korean Journal of Agricultural Science
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• v.44 no.1
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• pp.133-143
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• 2017

The purpose of this study was to investigate the status of agricultural management accounting information, education status, and policy demands through a questionnaire survey of advanced agricultural managers. These people are expected to play a key role in the changing agricultural environment in Korea. Based on survey results, several policy implications were derived for the advanced agricultural managers' agricultural management accounting information record activation. Survey results of 303 respondents identified that 63.4% of them record their agricultural management accounting information. The biggest reason given for not recording this information was lack of time for record keeping. The biggest problem was a 'lack of Question and Answer system'. In addition, 37.2% of the respondents were not aware of the current agricultural accounting guidelines. In terms of education, 71.3% of the respondents have completed course work in accounting and responded that an 'On-off parallel education system', which offers both online and offline classes, was the most effective method to prevent dropout. Respondents thought that agricultural management accounting records were helpful for the management of agriculture and their participation in government policies. They also thought that customized education programs should be further implemented for enhancing the effectiveness of education programs, and 'One-stop Question and Answer system on related web sites and organizations' is required for them to keep better records. The following policy implications can be derived from the survey results. First, interoperability between agricultural management accounting information recording programs is needed. Second, accessibility should be strengthened. Third, the education system needs to be improved. Fourth, voluntary participation should be encouraged. Last, the government needs to establish a post-verification system.