- Volume 11 Issue 12
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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.
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