• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.20 no.1
• /
• pp.347-353
• /
• 2019

This study examined the Quality of Accounting Earning of Socially Responsible Investment(SRI) Corporate from the vantage point of Accounting Conservatism. This study used 2,993 sample data from 2011 to 2016. In short, the result of this study's is as followed. Socially Responsible Investment(SRI) have a positive relevance with Accounting Conservatism. Therefore, this study can support that the firm has a high level of Socially Responsible Investment(SRI) will have the better the Quality of Accounting Earnings according to this study. This study contributes as follow. This study verified the Accounting Earnings's Quality of Socially Responsible Investment(SRI) Corporate from a Accounting Conservatism vantage point and extended precedent study on Socially Responsible Investment(SRI). We hope that this study can be helped development of capital market.

• Venture DIGEST
• /
• s.130
• /
• pp.56-57
• /
• 2009

세계적인 경제 침체와 맞물려 수많은 크고 작은 기업들이 경영악화에 시달리고 있다. 그러면서 자연스레 분식회계를 일삼는 기업들도 나타나고 있는 설정이다. 분식회계는 윤리적인 문제를 벗어나 법적으로 상당한 문제가 될 수있으며, 경제를 더욱 극한 상황으로 몰고 갈 수 있는 소지가 다분하다. 이에 이번 호 V+법률에서 분식회계와 이사의 책임을 알아봤다.

• Journal of the Korea Convergence Society
• /
• v.9 no.2
• /
• pp.183-190
• /
• 2018

We examined the level of Earnings Management of Socially Responsible Investment(SRI) Corporate by using Book-Tax Difference(BTD). We used 2,718 sample data from 2011 to 2016 on Korea Stock Exchange. In short, the result of this study's is as followed. Socially Responsible Investment(SRI) have a negative relevance with Book-Tax Difference(BTD). Therefore this study can support that a firm has a high level of Socially Responsible Investment(SRI) will have the better the Quality of Accounting according to our study. This study contributes as follow. we can confirm that the more Socially Responsible Investment(SRI) the better Quality of Accounting Information. And we hope that our study can be helped development of sound capital market and give a useful information to investors on firms that has a high level of Socially Responsible Investment(SRI).

• Journal of Digital Convergence
• /
• v.13 no.3
• /
• pp.127-135
• /
• 2015

This study has become a construction company will help you establish a Management Accounting System target model to move forward. Research method was to present the basic concepts and techniques used in managing complex accounting convergence look at the whole construction industry. For the successful deployment of a construction company management accounting system Responsibility Accounting System, Target Profit, Target Cost, and requires a key technique of Performance Evaluation, which the CEO's firm determination and persistence for support, proactive communication in the field and headquarters staff, the goal organizations and institutions to support the model, the standardization is required. This study is based on case studies in the future through the Delphi Method and AHP are needed.

• Management & Information Systems Review
• /
• v.31 no.3
• /
• pp.117-139
• /
• 2012

The purpose of this study is to examine of transparency and Corporate Social Responsibility(CSR) on financial performance and firm value. The empirical results are as follows: First, we finds that ROA showed significant effect of all transparency measures exception QAS measure and Tobin's Q showed significant effect of CITSA, SCTSA, SETR and SATSA. Second, 'Total-ROA' and 'ROA' models showed significant positive effects of lnCSR(TranD${\times}$lnCSR) and ROA, also 'Total-Tobin's Q' and 'Tobin's Q' model had same results. Consequently, this study results had that The firms with higher transparency and higher CSR exhibit better financial performance and firm value.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.20 no.6
• /
• pp.55-62
• /
• 2019

We examined the Audit Quality on the Socially Responsible Investment(SRI) Corporate. We used 1,497 sample data from 2014 to 2016. In short, the result of this paper's is as followed. Socially Responsible Investment(SRI) has a positive relevance with Audit Quality. Socially Responsible Investment(SRI) has a positive relevance with Audit Fee, Audit Time and Audit Size specifically. Therefore we can support that a firm has a high level of Socially Responsible Investment(SRI) will have the better the Audit Quality according to this study. This study contributes as follow. We can verify that the more Socially Responsible Investment(SRI) the better Quality of Accounting Information. We expect that this study can be helped positive image enhancement of Socially Responsible Investment(SRI) Corporate. So we hope that our paper can contribute sound capital market's development.

• Defense and Technology
• /
• no.10 s.248
• /
• pp.38-47
• /
• 1999

이 글에서는 그 동안 단년도 예산회계제도를 적용함으로써 발생되어 온 조달관리상의 한계를 극복하고 군수지원부대와 사용부대간 무상거래형태로 운영되는 보급거래제도를 제한된 시장거래 개념의 유상거래 형태로 전환함으로써 군수자원관리의 책임성.효율성을 제고하는 한편 예산사용의 투명성을 보장하고 기존의 국방관리 회계제도의 실효성도 확보할 수 있는 제도적인 장치로써 군수분야에 회전기금 성격의 기금을 설치하는 방안을 나름대로 제시하고자 한다

• Science & Technology Policy
• /
• v.9 no.1 s.118
• /
• pp.60-80
• /
• 1999

• Proceedings of the Korea Contents Association Conference
• /
• 2016.05a
• /
• pp.115-116
• /
• 2016

개방화 및 국제화의 물결과 함께 세계 경제계에서 지배적 지위를 차지하는 거대한 초국적 기업들의 수가 증가하게 되면서, 이들 기업이 환경 파괴, 노사문제, 개발도상국의 빈곤문제에 책임이 있다는 기업의 사회적 책임론(Corporate Social Responsibility: CSR)이 강조되고 있다. 우리나라에서의 CSR활동은 일부 기업에 의해서만 이루지고 있고 분식회계, 환경오염 및 외국인 근로자에 대한 차별대우 등과 같은 법률이나 윤리에 저촉되는 행위들이 거듭되고 있다. 따라서 우리나라 기업들의 CSR에 대한 인식과 활동은 미흡한 면이 있고 이에 대한 개선이 필요하다고 본다.

• The Journal of the Korea Contents Association
• /
• v.17 no.10
• /
• pp.343-359
• /
• 2017

This study aims to analyze the government accounting system of South Korea on the institutional complex and institutional congruence of new institutional theory and suggests policy reform for the system. I researched the literatures on the national and local accounting system and compiled research materials from the Ministry of Strategy and Finance, the Ministry of Interior and Safety, the Board of Audit and Inspection, and Government Accounting and Finance Statistics Center websites. Analysis showed that the government accounting system consists of various elements in institutional complex and the congruence level of national and local accounting system of South Korea is low in production, disclosure, and application of information. The suggestions of this study include: introducing accounting position recruitment, adopting government audit system, and improving cooperation between national accounting organizations and local accounting organizations for reliable information production; disclosing real time information and revealing information linking national and local accounting for transparent information disclosure; educating information user, providing accurate cost and available financial analysis indicators, introducing chief financial officer, and expanding range of consolidated national financial statements for information application.