Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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Topic Modeling of Profit Adjustment Research Trend in Korean Accounting

텍스트 마이닝을 이용한 이익조정 연구동향 토픽모델링

  • Kim, JiYeon (Graduate School of Interdisciplinary Information Studies, The Cyber University of Korea) ;
  • Na, HongSeok (Graduate School of Interdisciplinary Information Studies, The Cyber University of Korea) ;
  • Park, Kyung Hwan (Dept. of Business Administration, The Cyber University of Korea)
  • 김지연 (고려사이버대학교 융합정보대학원) ;
  • 나홍석 (고려사이버대학교 융합정보대학원) ;
  • 박경환 (고려사이버대학교 경영학과)
  • Received : 2020.11.26
  • Accepted : 2021.01.20
  • Published : 2021.01.28
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Abstract

This study identifies the trend of Korean accounting researches on profit adjustment. We analyzed the abstract of accounting research articles published in Korean Citation Index (KCI) by using text mining technique. Among papers whose themes were profit adjustment, topics were divided into 4 parts: (i) Auditing and audit reports, (ii) corporate taxes and debt ratios, (iii) general management strategy of companies, and (iv) financial statements and accounting principles. Unlike the prediction that financial statements and accounting principles would be the main topic, auditing was analyzed as the most studied area. We analyzed topic trends based on the number of papers by topic, and could figure out the impact of K-IFRS introduction on profit adjustment research. By using Big Data method, this study enabled the division of research themes that have not been available in the past studies. This study enables the policy makers and business managers to learn about additional considerations in addition to accounting principles related to profit adjustment.

본 연구는 이익조정을 연구주제로 국내 회계학 관련 논문들의 세부 연구 동향 파악을 목적으로 한국학술지인용색인(KCI)의 회계학 또는 경영학에 속하는 학술지에 게재된 논문 초록을 텍스트 마이닝 기법을 이용하여 분석하였다. 분석 결과, 이익조정 관련 회계학 논문들이 감사 및 감사보고서, 법인세 및 부채비율, 기업의 전반적인 경영전략, 재무제표와 회계기준의 4가지 연구 영역으로 나누어지는 것을 확인하였으며, 재무제표와 회계기준이 주된 토픽일 것이라는 예측과는 달리 감사가 가장 많이 연구된 토픽으로 분석되었다. 이어 토픽별 논문 수를 기준으로 토픽 트렌드를 확인하고 특이사항에 대한 원인을 분석하였으며, K-IFRS의 도입이 이익조정 연구에 미친 영향을 확인하였다. 본 연구는 이익조정에 대한 자세한 연구 동향에 대한 정보를 제공하고 회계학 문헌분석 연구방법으로 텍스트 마이닝 기법을 제시하였다. 또한 정책결정자 및 기업 실무 담당자가 이익조정 관련하여 회계기준 외에 감사 등 4개 토픽별로 추가적으로 고려하여야 할 사항과 그 추세를 파악할 수 있도록 하였다.

Keywords

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