Search | Korea Science

Kim, Kyung-Ihl
- Journal of Convergence for Information Technology
- /
- v.10 no.9
- /
- pp.8-14
- /
- 2020
The objective of this research is to investigate how implementation of smart factory systems(SFS) effects management accounting(MA). The results based on data collected from 108 Korea small and medium enterprises(SME) confirmed that SFS implementation caused significant MA changes. Estimated regression models revealed that the most important SFS characteristic were the analytical capabilities since it positively influenced MA changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and MA employee's job. In the segment of budgeting, the quality of implementation of specialized bedgeting software had significant and positive influence. The only negative correlation founded was the one between the uncertainty of business environment and adoption of modern accounting techniques. Results from this study provide that SME should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in MA prctices.
https://doi.org/10.22156/CS4SMB.2020.10.09.008 인용 PDF KSCI

Chon, Mi-Lim;Jung, Jin-Hyang;Lee, Tae-Hee
- Journal of Digital Convergence
- /
- v.17 no.11
- /
- pp.163-170
- /
- 2019
A new revenue recognition standard was adopted in 2018. The purpose of this paper is to analyse how K-IFRS 1115 'Revenue from Contracts with Customers' affects the revenue recognition of the telecommunication firms and to suggest a regulatory policy for the telecommunications industry. It shows identifying performance obligations for bundles, determining the transaction price and allocating the transaction price to the performance obligation and how to account for it using case study. The most important change in the telecommunication companies's revenue is to allocate the transaction price to two performance obligations: telecom services and mobile handset sales. As a result, sales revenue are expected to drop en masse. This study provides important implications for the regulatory accounting policy of the telecommunications industry.
https://doi.org/10.14400/JDC.2019.17.11.163 인용 PDF KSCI

Lee, Seong-Hyo;Kim, Kyung-Ihl;Lee, Ji-Young
- Journal of Convergence for Information Technology
- /
- v.9 no.6
- /
- pp.75-82
- /
- 2019
In the era of the 4th Industrial Revolution when ICT and convergence are emphasized, companies want talented people with a wide range of complex problem solving competencies, system competencies as well as major knowledge. This study examined the difference in perceived competency needed for future accounting officers using 166 valid questionaries prepared with 4 factors based on previous researches. The result shows that the workers, who majored in accounting and have more than 5 years of company experience, and the CEOs think the social competence is the most important while the accounting professors think the major competence is the most important qualification. These results indicate that, in order to reflect the industrial needs, the colleges should change their accounting major curriculums to provide various competences such as the social competence in addition to the basic major competence.
https://doi.org/10.22156/CS4SMB.2019.9.6.075 인용 PDF KSCI HTML

Oh, Se-Hee;Park, Sang-Wook;Lee, Sang-Don
- Korean Journal of Comparative Education
- /
- v.24 no.5
- /
- pp.97-125
- /
- 2014
The necessities of a plan for the labor force in the school temporary workers are superior in education practice. In a view of government, a new paradigm and method for them such as employment stability, better treatment and fewer tasks have been sought. However, the information for them is not enough. While seeing the main issue to manage an temporary workers and the feature of the system for them in schools of Holland, Germany and Sweden, this study shows an effective plan for not only the labor force in the school temporary workers and but their skill development. Based on the result of a plan in education office, supporting office, and schools this study proposes the political and institutional method to revitalize the efficient management of an temporary workers in school.