• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2003.10a
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• pp.602-605
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• 2003

통신업계의 사업자간 성과를 평가할 때 흔히 사용되는 지표가 ARPU(Average revenue per user) 이다. ARPU란 가입자당 수익으로 사업자의 총 수익을 가입자 수로 나누어 산출된다. 그러나 최근 통신 선진국 등지에서 ARPU적용의 문제점들을 제시하면서 새로운 지표인 AMPU(Average margin per user)를 사용하자는 주장이 일고 있다. AMPU란 가입자당 이익으로 사업자의 순이익을 가입자 수로 나누어 산출된 수치를 말한다. ARPU는 그 산정 메카니즘 상 변수인 수익과 가입자수에 대한 통일된 개념정립이 없으므로 사업자마다 각기 다른 회계처리를 할 수 있다. 특히 수익의 경우는 단말기 매출의 포함여부와 CP들에게 지불될 제3자수익에 대한 처리에 따라 수익수준이 달라지게 되며, 가입자수의 경우 가입자에 대한 정의가 명확하지 않기 때문에 실제 서비스를 이용하고 있지 않은 inactive가입자들의 포함여부에 따라 ARPU수치에 영향을 주게 된다. 따라서 사업자간 일률적이지 않은 회계처리에 따른 ARPU수치를 비교하는 것은 의미 없는 일이 될 수 있고 궁극적으로 이해 관계자들의 의사결정을 왜곡시킬 수 있는 요인이 된다. 따라서 수익과 비용을 모두 고려하는 개념인 AMPU의 사용은 ARPU로 인한 문제점을 해소시킬 수 있을 것이다. 따라서 보다 정확하고 비교가능한 정보를 제공하기 위해서는 통신산업의 사업자들과 이해관계자들이 AMPU지표의 공시에 협조해야 하며, 근본적으로 공시되는 수익이나 가입자수에 대한 개념의 정립이 시급할 것이다.

• Journal of Digital Convergence
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• v.15 no.9
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• pp.179-187
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• 2017

This study verified the effect of ERP accounting education on educational satisfaction. It was to examine the relationships between understanding, function, performance, value and ERP accounting education. The SPSS 21.0 statistics program was applied for the analysis. The results of the analysis showed that the ERP accounting education significantly affected understanding(p<.001) and function(p<.01). Specifically, ERP accounting education in information characteristics and personal characteristics significantly affected. Understanding(p<.001) and the ERP accounting education in personal characteristics significantly affected function(p<.05). This study provide the effectiveness of the ERP accounting education by confirming the effect of the application of the ERP accounting education on educational satisfaction.

• Korean Business Review
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• v.21 no.1
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• pp.37-49
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• 2008

Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

• Journal of the Korea Convergence Society
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• v.8 no.1
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• pp.187-193
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• 2017

We examined the effect of Audit Quality on Accounting Policy by using Book-Tax Difference Variability as the proxy of Accounting Information Quality. We used 2,412 sample data from 2010 to 2014. In short, the result of this study's is as followed. Audit Quality have a negative relevance with Book-Tax Difference Variability. Therefore we can support that the firm has a good Audit Quality shows the better Accounting Information Quality according to this study. This study contributes as follow. we can confirm how does Audit Quality affect Accounting Policy by this study's result. We hope that this study can be helped development of capital market and give a good news to investors on firms that has a good Audit Quality

• The Journal of the Korea Contents Association
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• v.18 no.7
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• pp.527-535
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• 2018

This study examines how the implementation of the Normalization policy of public institutions aimed at reducing debt affects accounting conservatism in public corporations. In particular, we analyze the general behavior of accounting conservatism based on debt ratio, and analyze whether the policy has changed this behavior of conservatism. Empirical findings are summarized as following. We show that debt ratios are positively associated with conservatism, consistent with the result for the private corporations. This result means that public corporations increase their conservatism as their debt ratios increase. However, no significant effect is found in this relationship after the implementation of the policy. This finding implies that the implementation of Normalization policy is not a factor that alters the conservative accounting practices of public corporations. This suggests that the recent debt reduction performance of public corporations is irrelevant to conservatism and is the result of the actual process of normalization of management. The results documented in this paper provide an important empirical evidence for evaluating the performance of the government policy at the present time when the debt reduction policy of public institutions is viewed more important than ever.

• Proceedings of the Korea Contents Association Conference
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• 2006.05a
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• pp.113-117
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• 2006

This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p < 0.05.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.4
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• pp.861-866
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• 2014

The scale of national research and development work is expanded gradually and grows bigger, so necessity of building system rises to guarantee more objective and fairer selection of business and clarity of budget administration according to active progress of convergence between study territories. In the study, standard frame work is suggested for information connection between dissimilarities, and based on this work; the study considers the system for information connection of digital budget accounting system handling budget and accounting of national finance and national science technology knowledge information system that is in charge of result administration and result evaluation of national research and development work, so suggests application plan of standard frame work connected with information solving current state and problems for connection.

• Proceedings of the Korea Association of Information Systems Conference
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• 2004.05a
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• pp.214-227
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• 2004

• Journal of the Korean Society for Railway
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• v.18 no.1
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• pp.81-86
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• 2015

Assets are an essential part of a railway financial position and income state. The Railway industry, SOC, has characteristics of possessing vast tangible assets and incurring vast asset-related-costs. For higher liquidity and profitability, the railway industry need more active asset management. Since 2011, IFRS has its changed accounting method for tangible assets, this has subsequently affected asset management. As the railway industry has a high portion of tangible assets, the accounting method for tangible assets is very important. This paper analyzes the newly adopted accounting method for tangible assets and proposes LCC for effective asset management.

• Management & Information Systems Review
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• v.34 no.3
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• pp.179-196
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• 2015

The purpose of this study is to examine the influence of variable cash compensation depending on short-term performances instead of stock compensation for the executives on the investment in tangible assets, investment and R&D, and profit reconciliation. The detailed objectives of the study include, first, to examine the influence of the cash compensation on investment in tangible assets and profit reconciliation depending on the characteristics of the company and, second, to examine the influence of cash compensation on the profit reconciliation of the investment in R&D depending on the characteristics of the company. The results of the analysis in this study can be summarized as follows; Firstly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companies conducted on the significant 'positive' (+) on the investment in R&D and the profits reconciliation showed that the high tech industry and the share ratio of the executives did not show a significant result, while the debt ratio showed a significantly positive result. Secondly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companieson the significant 'positive' (+) of the investment in tangible assets and reconciliation of profits showed that the high-tech industry did not show a significant result, while the hypothesis on the share ratio of the executives and the hypothesis on the debt ratio showed results that are significantly positive as expected. In other words, it can help Korean companies, which have to investment in R&D and tangible assets to increase their competitiveness and promote future growth dynamics, to design a manager compensation system that is appropriate for our country to support efficient investment decision-making.