• 한국정보처리학회논문지
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• 제6권11호
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• pp.3046-3059
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• 1999

Kailar Accountability Logic proposed for the accountability analysis of communication protocols that require accountability and use asymmetric key digital signature is extended for protocols that use symmetric key digital signature. A proposed electronic micropayment protocol that uses symmetric key digital signature is analyzed to illustrate the use of the extend logic in detecting its lack f accountability and suggesting changes to enhance its accountability.

• 정보관리학회지
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• 제26권3호
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• pp.145-168
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• 2009

공공설명책임성(Public Accountability) 관계를 유지하는 기본은 국민대중이 공공기관의 정보에 접근할 수 있도록 하는 공적 권리이다. 우리나라의 공공기관은 다양한 공공설명책임성 관계 속에 견제를 받고 있으며, 설명책임을 묻기 위해 공공기관에 정보 제공을 요청하는 이해당사자들의 요구는 지속적으로 증가하고 있다. 기관이 공공설명책임성을 효과적이고 효율적으로 완수하기 위해서는 정보관리 체계를 설명책임 지향의 설정(Accountability-oriented setting)으로 정비하는 것이 요구된다. 이 연구에서는 (1) 기관이 설명책임을 완수하기 위해 이해당사자들에게 제공할 '설명책임정보'를 기관의 중요 관리대상 정보로 선별하는 절차와 방법을 제시하고, (2) 선별된 설명책임정보를 설명책임 관계에 적합하도록 관리하기 위한 기준을 수립하는 절차와 방법을 제시하고 있다. 또한, (3) 제시한 각 절차와 방법을 대학의 정보공시 맥락에 적용하여 예시를 보여주고 있다. 이 연구에서 제시된 절차와 방법은 설명책임정보의 관리체계 수립을 위한 컨설팅의 관점에서 기술되었다.

• 정보관리학회지
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• 제26권1호
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• pp.107-124
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• 2009

2008년 12월 1일부터 교육관련기관의 정보공개에 관한 특례법에 따라 대학정보공시제도가 시행되었다. 대학은 다중의 이해당사자들에게 정보공시의 의무를 갖게되었을 뿐만 아니라 광범위한 정보공개의 의무를 갖고 있어 이러한 설명책임에 대응하기 위한 전략을 수립해야 할 시점에 놓이게 되었다. 이 글의 목적은 대학정보공시를 계기로 대학의 설명책임성 구조를 살펴보고, 정보공개와 공시를 포함하여 향후 증대될 설명책임 실무를 효과적 효율적으로 수행해 나가기 위해 필요한 대학의 대응 방안을 제시하는 것이다. 이를 위해 대학의 업무를 증거정보 중심의 실무로 재설계하는 방법을 소개하고, 설명책임 메커니즘의 고도화를 위해 설명책임의 역할 책임 명시화, 정보공개와 공시 프로세스 개선, 설명책임 정보시스템 구축을 제안하고 있다.

• 경영과정보연구
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• 제10권
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• pp.95-115
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• 2002

E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

• 기록학연구
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• 제48호
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• pp.45-92
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• 2016

기업은 자신들의 경제 환경 사회적 영향 및 성과에 대해 설명책임의 수단으로 '지속가능성보고서'를 발간하고 있다. 법적 규제인 재무 공시와는 달리 '지속가능성' 보고는 비재무적 요소에 대한 기업들의 성과를 보고하는 것이기에 이에 대한 신뢰성은 기업에 의존할 수밖에 없다. 그러나 현재 발간되는 지속가능성보고서는 지표 데이터에 대한 증거나 출처를 포함할 수 없는 유형으로, 기업의 홍보 수단으로 여겨지는 경향이 있으며 신뢰성에 대한 의혹이 여러 차례 제기되고 있다. 이에 따라 본 연구에서는 업무에 대한 내용과 맥락이 담긴 기록으로 기업의 설명책임을 입증할 수 있도록 증거기반 설명책임에 대한 개념을 적용해 보았다. 증거기반 설명책임이란 행위에 대한 증거 기록을 생산 및 축적하고 이용가능한 정보로 관리하여 설명책임으로 활용하는 것이다. 국내 기업에서 발간한 지속가능성보고서의 지표데이터 유형과 영국 보다폰의 웹 기반 보고서 사례를 살펴보고, 업무 기록을 지표 데이터의 증거로 연결할 방안에 대해 연구해보았다. 이를 위해 필요한 기록을 증거로 확보할 수 있도록 기록의 생산체계를 재설계하였다. 업무 중 생산된 기록을 SR(Social Responsibility)설명책임정보로 취합 및 관리하고 이해관계자에게 제공할 수 있는 SR시스템(Social Responsibility System)과 기록관리시스템(RMS)의 연계 구축을 제안하였다. 또한 조직체계 및 규정을 통해 기업의 전문적인 기록관리 체계를 단계적으로 구축하고 관련 업무 담당자와의 협업을 통해 기업의 신뢰성 있는 설명책임을 지원할 수 있는 인프라 구축을 이야기했다.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.277-285
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• 2021

This study aims to examine the effect of variables of financial management information systems, organizational culture, and human resource competence on the accountability of village government financial reporting. The sample was 65 villages in the two districts using a simple random sampling technique. To analyze the data of this research, multiple regression analysis was conducted. The results showed that organizational culture as a differentiator in the two districts, namely financial management information systems, organizational culture, and human resource competence has a significant positive effect on accountability in preparing village government financial reports in Tabanan Regency. Meanwhile, organizational culture does not have a significant influence in Badung Regency, this is because each village government has a different work culture. In the Tabanan regency, we use local culture as the basis for organizational culture, while in the Badung regency it can be examined between organizational culture and it is carried out differently, which indicates that no one organizational culture type is superior to other types. This means that all types can move in line with and hand-in-hand based on how and when organizational goals are to be realized.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제10권5호
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• pp.2394-2406
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• 2016

ABE has become an effective tool for data protection in cloud computing. However, since users possessing the same attributes share the same private keys, there exist some malicious users exposing their private keys deliberately for illegal data sharing without being detected, which will threaten the security of the cloud system. Such issues remain in many current ABE schemes since the private keys are rarely associated with any user specific identifiers. In order to achieve user accountability as well as provide key exposure protection, in this paper, we propose a key-insulated ciphertext policy attribute based encryption with key exposure accountability (KI-CPABE-KEA). In our scheme, data receiver can decrypt the ciphertext if the attributes he owns match with the self-centric policy which is set by the data owner. Besides, a unique identifier is embedded into each user's private key. If a malicious user exposes his private key for illegal data sharing, his identity can be exactly pinpointed by system manager. The key-insulation mechanism guarantees forward and backward security when key exposure happens as well as provides efficient key updating for users in the cloud system. The higher efficiency with proved security make our KI-CPABE-KEA more appropriate for secure data sharing in cloud computing.

• Journal of Information Science Theory and Practice
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• 제11권3호
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• pp.16-28
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• 2023

Record management, especially in schools as an institution's information centre, needs serious attention from government agencies. Under record management policy, there needs to be practical guidance on record management specific to schools. This paper aims to construct a record management model based on the Eight Indonesian Education Standards to support school accountability in Indonesia. The urgency of this paper in filling the gap in the Electronic Record Management System (ERMS) role is primarily to support school accountability. It is important to include educational laws and regulations in Indonesia to be a foundation in archive management, including preparing the ERMS. This study aims to develop a model of record management in schools. The final stage in this research is to find the final model. The final model is a model that experts and practitioners have validated. A total of 30 records managers were selected for the interviews. Furthermore, the trial was carried out in 30 senior high schools. The research sampling consisted of representatives of archive managers at selected schools from five islands in Indonesia (Kalimantan, Java, Papua, Sumatra, and Sulawesi). Our research findings show that conceptual models meet valid criteria and significantly impact archivist performance in better schools. The practical implication is that the archival management model based on national education standards policies contributes to practical archives and records management to support school accountability.

• Journal of Medicine and Life Science
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• 제20권1호
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• pp.15-20
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• 2023

Medical schools realize their social accountability in cultivating future doctors as decision-makers of medical care in the future society as an axis of society and carrying out communication, research, and medical service (medical care). This study summarized the social accountability status of eight medical schools in Korea, including the characteristics, activities, and programs in the sociocultural context. The data from the self-evaluation research reports of eight medical schools were classified and organized according to education, research, and medical care services. The medical schools offer related subjects, community service activities, and clinical practice, allowing active participation in local health promotion and disease prevention. Community health information research was conducted considering the difference between the local natural environment in which the medical school is located and the frequency of diseases. Medical schools and hospitals collaborated to conduct domestic and foreign health education volunteer activities. Social accountability must be prioritized, considering the importance of medical schools' functions and roles in a high knowledge-information society. Both doctors' medical capacity and competence to actively participate in developing medical care and health policies for the community should be strengthened.

• 한국컴퓨터정보학회논문지
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• 제21권11호
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• pp.79-83
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• 2016

In this paper, we define four levels of analysis, design, implementation, and testing of the configuration of the development phase by S/W development life cycle. In particular, it dealt with the stage of the analysis phase to prepare an information system developed intensively. Details of the derivation of the information security requirements, it can be seen that comes from the perspective of confidentiality, integrity, availability and accountability, etc. It dealt with from the first manifestations of the projects planning to final planning to establish information security in activities of the Information Security requirements. As an example exhibited by assessing the information security analysis phase activities of S corporations, it can be seen that the improved sales rise in information security activities.