- Volume 11 Issue 12
DOI QR Code
A Study on Improving Transparency in Accounting for Sustainable Growth of Korean Companies
한국기업의 지속성장을 위한 회계투명성 개선 방안에 관한 연구
- Lee, Gyeong-Rak (Division of Business & Commerce, Baekseok University)
- 이경락 (백석대학교 경상학부)
- Received : 2013.11.27
- Accepted : 2013.12.20
- Published : 2013.12.28
The purpose of this study is to propose plans of accounting transparency enhancement for Korean firms' sustainable growth and moral management. Moral management is not optional but essential strategy under global competitive circumstances. It has been proved that sustainable growth was possible through moral management. The plans of accounting transparency enhancement obtained from this study are as below. The implementation of early childhood education on the role and function of accounting, including contents related accounting ethics in university business curriculum or accounting curriculum, including contents related accounting(management) ethics in various accounting qualification examination, building and utilization of systematic knowledge base on accounting fraud, strengthen supervision for implementation of stable and reliable K-IFRS, improving public ethics through strengthening ethical awareness, devotion of community leaders for the nation and society etc.
Sustainable Growth;Accounting Transparency;Accounting Frauds;Moral Management;Immoral Management
- Moon, Hwy-Chang, National Advancement Index 2013, 7th Anniversary Symposium, Hansun Foundation, pp. 25-47, 2013.
- Kang Chul Sung, A Study on Enhancement of Accounting Transparency and '20-50 club' entry of Korea, pp. 269-294, 2013.
- Young Hansun Journalists, A Survey on 20's recognition for Advancement, 7th Anniversary Symposium, Hansun Foundation, pp. 9-18, 2013.
- Cho, Pyeong-Sae, A Survey on 20's recognition for Advancement, 7th Anniversary Symposium, Hansun Foundation, pp. 19-24, 2013.
- Daniel Tudor, The Impossible Country, Tuttle Pub, 1st ed., Vermont, 2012.
- A Survey on Business Ethics, The Federation of Korean Industries, 2006.
- In Suk Lee, Gwang Heon Hong, Kook Jae Hwang, The Corporate Performance and Business Ethics of MNCs' CEOs, International Business Review, Vol. 17, No. 1, pp. 69-90, 2006.
- Yoon Gih Ahn, A Corporate-Management Model Ahead of an Ageand the Sustainable Growth of Yuhan Corporation, Business Ethics Review, Vol. 12, pp. 109-110, 2006.
- Chang, Young Ran, Hong, Jung Hwa, Cha, Jin Hwa, A Study on the Factors Which Have Influence on the Performance and Sustainability of Social Enterprises, AIR, Vol. 30, No. 2, pp. 175-207, 2012.
- Chosunilbo, 2013. 10. 2.
- Min Jung Kang, Doo Chel Moon, Yun Sook Oh, A Case Study on Misappropriation of SCD, NTPIA, Acti2O, EDU-PASS, Korean Accounting Journal, Vol. 21, No. 3, pp. 343-380, 2012.
- Carroll, A Three-Dimensional Management Model of Corporate Performance, Social Forces and Manager, NY: John Willey & Sons, 1982.
- Reidenbach & Robin, A Conceptual Model of Corporate Model Development, Journal of Business Ethics, 1991.
- Phil Hwan Oh, A Survey on Ethical Management, Journal of Christian University and Scholarship, No. 1 pp. 63-89, 2008.
- Park Jae-Whan, Lee Gyeong Rak, Insight on Auditing through Accounting Frauds Case Study, Journal of Strategic Management & Technology, No. 1 pp. 59-66, 2005.
- Bushman & Smith, Transparency, Financial Accounting Information, and Corporate Goverance, FRBNY Economy Policy Review, 2003.
- League of their own, Corruption Network, KBS Panorama, 2013. 10. 3
- Trevino, L. K., Hartman, L. P., & Brown, M., Moral person and moral manager: How executives develop a reputation for ethical leadership, California Management Review, Vol. 42, pp. 128-142, 2000. https://doi.org/10.2307/41166057