• 경영과정보연구
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• 제31권4호
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• pp.1-32
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• 2012

본 연구는 중소기업에 대한 회계투명성 제고를 위하여 독립된 중소기업회계 기준의 도입의 필요성을 제기하고, 독립된 중소기업회계기준의 도입에 대한 방향을 제시한다. 정부는 상장기업을 중심으로 회계투명성 관련 제도를 지속적으로 도입하였다. 그러나 상대적으로 비상장 중소기업의 회계투명성의 제고를 위한 제도의 도입은 매우 적다. 중소기업의 회계투명성제고을 위하여 중소기업이 이해하고 활용할 수 있는 중소기업회계기준의 도입이 반드시 필요하다. 따라서 본 연구에서는 최근 도입된 회계투명성 관련 제도를 살펴보았고, 중소기업의 투명성제고 방안과 관련된 선행연구를 살펴보았으며, 독립된 중소기업회계제도의 도입 방안을 살펴보았다. 독립된 중소기업회계기준의 도입을 위하여 현행회계기준의 문제점 및 중소기업회계기준의 필요성을 설명하고, 외국의 중소기업회계제도에 대하여 살펴보았다. 중소기업회계기준의 도입방안으로 완화방안과 강화방안을 제시한다. 완화방안으로는 이해용이성의 향상, 적용간편성의 증대, 세법과의 일관성 확보의 방안을 제시하였다. 강화방안으로 중소기업의 실상반영, 회계투명성관련 기준의 명문화와 관리적 회계보고측면의 강화의 방안을 제시하였다. 추가적으로 독립된 중소기업회계기준의 도입방향의 문제점과 대책을 기술하고, 보급방안을 제시한다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.383-390
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• 2021

This study investigates the effect of shareholders' rights, disclosure, and transparency on firm value. This study also investigates whether corporate social responsibility (CSR) is pure moderation or quasi moderation in the effect of shareholders' rights, disclosure, and transparency on firm value. This study's novelty is building a model framework to increase firm value and the role of CSR in increasing firm value. This study used secondary data provided by Indonesia, Malaysia, and Thailand Stock Exchanges. The sample of this study is 142 companies with four years of observations from 2012-2015. Firm value is measured by Tobin's Q. While shareholder's rights, disclosure, and transparency are measured using the ASEAN scorecard. The analysis method used in this study is a fixed effect model using a panel data approach. The result of this study shows that shareholders' rights have a significant positive effect on firm value. However, disclosure and transparency do not affect firm value significantly. In comparison, the CSR disclosure has a moderation effect on the relationship between shareholders' rights and firm value. The CSR disclosure does not have a moderation effect on the relationship between disclosure and transparency and firm value.

• 한국정보시스템학회지:정보시스템연구
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• 제14권1호
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.505-511
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• 2021

This study aims to investigate the effects of e-purchasing on increasing transparency, expanding market access, and the efficiency of the government procurement process. This study also investigates how transparency of the procurement process, improved market access and the efficiency of the procurement process in e-purchasing will decrease the level of fraudulent government procurement in Indonesia. The questionnaires were distributed to the Procurement Service Units (ULP) of Local Governments through email. There are currently 542 ULPs in Indonesia based on the data of the Government Procurement Policy Institute (LKPP). However, only 520 ULPs had their email addresses traced, 120 ULP returned the questionnaires and the response rate is lower than it was expected. The data research was analyzed by a structural equation model (SEM) by using WarpPLS 7.0. The results reveal that the e-purchasing effect on the transparency, the expansion of market access, and the efficiency of the government procurement process. The other findings show the negative effect between efficiency in government procurement and fraud in government procurement. The findings of this study suggest that efficiency in the process of government procurement will minimize fraud in government procurement. However, transparency in government procurement and the expansion of market access was not sufficient to minimize fraud in government procurement.

• 디지털융복합연구
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• 제11권12호
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• pp.257-264
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• 2013

본 연구는 기업의 지속가능한 성장과 윤리경영을 가능케 하는 요인으로 작용하는 회계의 투명성 제고방안에 관한 연구이다. 오늘날의 글로벌 경제체제하에서 윤리경영은 더 이상 선택이 아닌 기업경영의 필수적 전략으로 자리매김하고 있다. 윤리경영을 통해 장기적 이윤창출과 자본시장에서 유리한 조건으로 사업자금을 조달하게 됨으로써 지속가능한 성장이 가능하다는 것이 실증적으로나 경험적으로 확인되고 있다. 따라서 본 연구에서는 윤리경영의 기초가 되는 회계의 투명성 강화방안으로 회계의 역할과 기능에 대한 조기교육 실시, 대학의 교과과정에 경영윤리나 회계윤리 교과내용을 포함, 각종 회계관련 자격시험에 회계윤리에 관한 내용을 포함, 국내외의 회계부정 사례들을 체계적인 지식베이스로 구축하여 활용, K-IFRS가 실제적으로 잘 정착할 수 있도록 감독강화, 온 국민의 의식개선을 통한 윤리적 마인드를 함양 그리고 지도층의 자기반성과 사회와 국가를 위한 희생과 헌신 등을 제언하였다.

• 디지털융복합연구
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• 제17권9호
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• pp.507-516
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• 2019

본 연구는 회계투명성 결여로 인해 세계 최하위수준인 국가신인도 제고를 위한 회계실무교육제도 관련 정책제언에 그 목적이 있다. 국가신인도가 최하위인 이유 중 가장 큰 것은 감사인의 자유선임제도이고, 다음으로 회계에 대한 교육이 제대로 이루어지지 못하고 있다는 점이다. 본 연구는 우리나라 회계교육 개선방안에 대한 선행연구들과 각종 공청회, 보도자료, 정부의 정책자료 등을 정리한 서지학적 연구라 할 수 있다. 회계투명성을 높이는 길은 자유선임이라는 현행 감사제도의 개선과 회계실무교육을 제대로 담보해내는 것이다. 여기에서 감사제도는 2020년부터 주기적(6+3) 지정감사제도로 입법화되었기에, 문제는 회계실무교육으로 그 대상자가 민, 관 등 모든 영역에 속해 있기 때문에 정부차원의 회계전문교육기관인 (가칭)'회계연수원' 설립을 제안하고자 한다. 이를 통해 회계정보의 생산 이용하는 자들의 전문적인 실무교육훈련을 통해 회계투명성을 높이고 나아가 국가 신인도 제고에 기여할 것으로 예상된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.551-559
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• 2021

This study aims to analyze the effect of (a) sharia governance on transparency, muzakki's trust, and muzakki's loyalty in paying zakat to zakat management organizations, (b) trust and accountability on muzakki loyalty in paying zakat to zakat management organizations, (c) transparency, loyalty and accountability on the amount of zakat payments to zakat management organizations This is explanatory research with data analysis techniques using the smartPLS method. The sample is 117 people who had paid zakat to BAZNAS, Indonesia. The results showed that the sharia governance variable had a significant effect on the accountability, transparency, and muzakki trust variables. The accountability variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The transparency variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The muzakki trust variable has a significant effect on the muzakki loyalty variable, and the loyalty variable has a significant effect on the zakat payment variable. This new model can explain the variables that affect the increase in trust and loyalty in increasing the amount of zakat payments. Muzakki's trust and loyalty improvement model against zakat payment in BAZNAS Indonesia, explains how BAZNAS organizers can increase zakat revenue, loyalty, trust, and good sharia governance.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.311-324
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• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• 디지털융복합연구
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• 제15권11호
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• pp.167-174
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• 2017

최근 우리나라 기업의 회계투명성에 대한 불신이 심각한 상황이다. 회계투명성에 대한 불신은 기업의 자본조달비용을 증가시키므로 수익성을 악화시킨다. 감사업계는 낮은 회계투명성의 원인을 감사인과 피감사기업 간의 수의계약으로 보고 있다. 피감사기업이 감사인을 고용하면서 낮은 감사보수를 요구하며, 이론적으로 낮은 감사보수는 감사자원 투입의 저하를 초래하여 감사품질을 감소시킨다. 그러나 이에 대한 실증적 증거는 전무한 상황이다. 본 연구에서는 연도-산업별로 감사보수가 평균보다 낮은 감사인을 저가수임 감사인으로 선정하고, 이러한 감사인들의 감사품질이 상대적으로 낮은지를 검증하였다. 연구 결과, 저가수임 감사인으로부터 감사를 받은 피감사기업의 재량적 발생액이 상대적으로 높은 것으로 나타났다. 이러한 결과는 저가수임이 감사품질에 부정적 영향을 미치는 것으로 해석할 수 있다. 본 연구는 감사보수와 관련된 여러 정책개발에 실증적 증거로 제시될 수 있다.