• Journal of Convergence for Information Technology
• /
• v.7 no.2
• /
• pp.125-130
• /
• 2017

In the business environment of the modern society, it is not possible for the company, which is a producer of accounting information, to provide accounting information to the users of accounting information because it can not satisfy the information demand of the accounting information users due to the problem of information asymmetry. Therefore, the purpose of this study is to find out what information should be provided for satisfying the information needs of users of accounting information. This study investigates the qualitative characteristics of accounting information based on K-IFRS in the provision of accounting information and conducts empirical studies based on the users of accounting information of listed companies and unlisted companies. And how to improve the satisfaction. As a result of empirical research, it was confirmed that the accounting information satisfying the qualitative characteristics is useful for meeting the information needs of users of accounting information.

• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 1992.04b
• /
• pp.278-281
• /
• 1992

회계정보시스템은 재무적 자료를 수집.처리하여 회계정보를 산출하고 이를 조직내의 경영관리자와 외부의 정보이용자에게 전달하는 시스템이라 할 수 있다. 기업의 환경 및 조직구조 등은 회계정보시스템을 설계하는데 영향을 미치게 되며, 회계정보시스템의 설계자는 이러한 기업의 내적.외적 환경요인에 가장 적합한 시스템을 구축하고자 노력하여야 한다. 본 논문은 기업의 외부환경요인(환경의 불확실성)과 조직구조요인(조직의 집권화, 공식화, 조직규모), 전산화 환경요인(최고경영층의 지원, 사용자의 전산능력) 및 업무특성(업무의 비구조화 정도, 상호연관도, 업무의 난이도와 다양도)등이 회계정보시스템의 개발 및 실행, 산출정보의 특성(정보의 대상, 정보의 시점, 정보의 형태, 정보제공 빈도, 정보의 통합도)에 미치는 영향을 파악하고, 상호간의 적합도가 회계정보시스템의 성과에 미치는 영향을 연구할 것이다. 또한 국내기업의 회계정보시스템의 운용실태와 현황을 파악하여 문제점을 지적하고 개선방안을 모색하고자 한다.

• Journal of the Korea Society of Computer and Information
• /
• v.14 no.4
• /
• pp.141-152
• /
• 2009

This research conducted research on the provision of the strategic information for the companies' financial and accounting parts among the functions that are provided by the ERP, elements related to the adoption of financial information system that influence and that supports decision-making and management performance. The results of this research are as follows. First, organization's degree of decentralization among the organization structure's characteristics and the element of information technology infrastructure among the information technology characteristics does not affect financial or non-financial performance. Second, financial information characteristics do not affect financial performance partially, Third, organization's size does not play the role of adjuster when it comes to the financial performance. Fourth, some research variables used on this research were not analyzed as important elements that influence financial performance, but the analysis showed that they mostly influence non-financial performance, which means that these are what could be considered strategically when adopting financial information system in the future.

• Korean Business Review
• /
• v.6
• /
• pp.97-134
• /
• 1993

회계정보시스템의 성공적 실행에 대한 실증적 연구가 매우 미흡한 실정이다. 이러한 상황에서 본 연구의 목적은 상황요인과 회계정보시스템의 개발방식 및 정보특성간의 적합관계가 성과에 미치는 영향을 검정하여 우리나라 기업실정에 맞는 회계업무전산화 방안 모색에 기여하는 것이다. 연구방법은 우리나라 제조업(85개 기업의 전산실 책임자와 212개 시스템 사용자)을 대상으로 설문조사를 통해 수집한 자료에 의한 실증적 연구이다. 연구결과 첫째, 우리나라 기업의 회계정보시스템은 재무회계 중심으로 구축되었고, 정보시스템 재발 방식은 자체개발방식을 선호하는 것으로 나타났다. 둘째, 조직규모가 크거나 환경이 불확실할수록 진화적 방식을 택하면 회계정보시스템의 성과를 높인다. 부분적으로 상황요인과 산출정보 특성간의 적합도가 높을수록 회계정보시스템의 성과를 높이는 것으로 나타났다. 본 연구결과는 회계정보시스템 실행 전반에 관련된 연구를 위한 가설도출 및 상황이론 재발에 기여할 것이다.

• Proceedings of the Korea Inteligent Information System Society Conference
• /
• 2006.06a
• /
• pp.371-380
• /
• 2006

본 연구에서는 우리나라 중소기업에서 ASP 기반 회계정보시스템의 사용의도에 영향을 미치는 요인을 8개로 구분하여 분석하였다. 분석결과 첫째, 정보공유성은 ASP기반 회계정보시스템 사용의도 결정에 유의한 영향을 끼치고 있으며 둘째, 재무 전략적 기대 역시 유의한 영향을 끼치고 있었고 셋째, 회계정보자산 특수성도 ASP기반 회계정보시스템 사용의도 결정에 유의한 영향을 미치고 있으나 회계정보의 질적특성, 회계 정보의 보안성 및 맞춤화, 그리고 정보시스템 성숙도 요인은 사용의도에 미치는 영향이 미미한 것으로 확인되었다.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.27 no.5
• /
• pp.1099-1105
• /
• 2017

Enterprises use different accounting programs to process vast amounts of accounting data. Due to the characteristic of the accounting program, in addition to the accounting data used by the accounting program, there is a variety of information to help detect accounting fraud. Existing forensic accounting techniques have limited scope of analysis because they analyze only accounting data like accounting ledger without using such information. When you do accounting fraud detection, information obtained from characteristics of accounting program can be used to obtain various information that can not be obtained by accounting data analysis alone. In this paper, we try to contribute to effective accounting fraud investigation by suggesting a technique to effectively detect accounting fraud by using other data obtained from characteristics of accounting program used in Windows system.

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

• Journal of Convergence Society for SMB
• /
• v.6 no.3
• /
• pp.1-6
• /
• 2016

The purpose of this study is to verify mainly qualitative characteristics impact on the quality of customer's accounting information to analyze the expertise and the level of accounting system, accounting service worker. This method was conducted in empirical research by the hypothesis based on the survey after examining theoretical background founded on the literature search. As a result, by accounting information systems needed Accounting services worker's professionalism, customer to be served most satisfies faithful representation among the qualitative characteristics and it showed timeliness is low satisfaction. This study will contribute to enhance the recognition and improvement of expertise of the accounting service workers, in the future for improving the quality of accounting information system, discussion will be needed about the contents and method for education and training.

• Journal of the Korea Society of Computer and Information
• /
• v.5 no.3
• /
• pp.192-200
• /
• 2000

This paper is the work connected with accounting and culture. The purpose of this study is to examine how Korean accountant groups have cultural characteristics and ethics level compared with non-accountant groups. The results of this paper show that power distance, uncertainty avoidance, masculinity and feminity, long-term and short-term oriented differences compared with accountant groups between non-accountant groups. This paper is about accounting and korean culture would utilize useful data accounting practice and accounting standard establishment and accounting education.

• Journal of Korea Society of Industrial Information Systems
• /
• v.27 no.3
• /
• pp.127-144
• /
• 2022

This study attempted to analyze the influence of both internal and external business environment factors on the characteristics of the management accounting system (MAS). For this, external business environment factors were divided into environmental uncertainty and market competition while internal factors were classified into management strategy, organizational structure and advanced manufacturing technology. In addition, the characteristics of the MAS were categorized into information scope, timeliness, integration and aggregation. The study results found the followings: Among business environment factors, environmental uncertainty had a relatively significant effect on the scope, integration and aggregation of information while organizational structure revealed the largest influence on timeliness. However, market competition had no particular effect on the characteristics of the MAS.