• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.855-863
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• 2021

This study explores the role of the Accounting Information System (AIS) in mediating the relationship between internal control and the performance of employees. This study examines whether internal control would influence the performance of employees and whether the AIS would impact the performance of employees in Jordan's industrial small and medium-sized enterprises (SMEs). Internal control is expected to impact employee performance. The survey questionnaire was used to gather data. A random sampling approach was used to survey the respondents. A total of 270 questionnaires were distributed; only 203, with a 75% response rate, were available. The data was analyzed using AMOS and SPSS. The result from the analyses provides support for the hypothesis that AIS mediates the relationship between internal control and the performance of the employee. Specifically, this study found evidence that internal control yielded a strong positive relationship with employee performance and a positive relationship with AIS. The study also found that AIS had a positive relationship with the performance of the employee. In brief, internal control has major effects on employee performance. Also, the AIS mediates the relationship between internal control and the performance of the employee. The result of this research found that in the relationship between internal control and employee performance, AIS plays an important role.

• 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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• 제6권2호
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• pp.254-264
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• 2000

과금 관리를 포함한 대부분의 망관리 기술들은 단일 서비스망을 중심으로 연구 개발되어 왔으며, 국내외적으로 ATM 기반의 이종 서비스망환경에서의 과금 관리는 현재 많은 연구 기관들에 의해 개발 중에 있다. 본 논문에서는 광대역 통신망의 복수 서비스를 통합?지원하는 액세스망에서의 실시간 과금 관리 시스템을 설계하고 구현한다. 과금 관리 시스템은 ATM 크로스커넥팅 기능을 수행하는 액세스노드상에서 과금 정보를 측정하고 기록하는 에이전트와 워크스테이션 상에서 과금 정보를 수집하고 처리하는 매니져 구조로 설계.구현되었다. 에이전트의 관리정보는 OSI 시스템 관리 서비스와 CMIP 프로토콜을 사용하는 TMN 표준 Q3 인터페이스를 통해 매니져로 전달된다. 이후 과금정보는 매니져에 의해 과금 레코드로 변환되어 해당 서비스 제공자에게 제공되고 웹을 통해 실시간으로 열람할 수 있다.

• 산업경영시스템학회지
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• 제3권3호
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• pp.75-78
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• 1980

1) The great expansion of industrial activity based on largely upon the products of scientific research, with widespread ownership and with greater demands on accounting for financial control and reporting. 2) The search for productivity, through the development of the mass production systems in industry, with their great emphasis on cost accounting and efficiency 3) The trend toward greater government influence In the affairs of business through taxation and regulation.

• 디지털융복합연구
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• 제15권9호
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• pp.179-187
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• 2017

본 연구는 ERP software를 이용한 회계교육과 교육만족도에 미치는 영향을 분석하고자 실증분석을 실시하였다. ERP 회계교육의 하위변수인 정보특성, 개인특성, 시스템 특성이 교육만족도의 하위변수인 성과, 이해, 기능, 가치에 미치는 영향을 분석하였다. 실증분석에 활용된 통계 프로그램은 SPSS 21.0이다. ERP 회계교육의 하위변수인 정보특성, 시스템특성, 개인특성이 교육만족도의 하위변수인 이해, 기능, 업적, 가치에 어떠한 영향을 미치는지 검증하였다. 연구결과 ERP 회계교육이 이해(p<.001)와 기능(p<.01)에 유의한 영향을 미치는 것으로 나타났으며, 그 중에서 이해에 더 많은 영향을 미치고 있는 것으로 나타났다. 세부 요인별로 ERP 회계교육의 정보특성과 개인특성은 이해(p<.001)에 유의한 영향을 미쳤으며, ERP 회계교육의 개인특성은 기능(p<.05)에 유의한 영향을 미치는 것으로 나타났다. 본 연구의 시사점은 ERP 회계교육이 교육만족도에 미치는 영향을 분석하여 ERP 회계교육의 효과를 검증하였다는 것이다.

• 한국콘텐츠학회:학술대회논문집
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• 한국콘텐츠학회 2003년도 추계종합학술대회 논문집
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• pp.113-119
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• 2003

컴퓨팅 환경의 고도화와 인터넷 사용자의 급증으로 인해 현재의 Web기반 클러스터 시스템 어카운팅 서비스는 과거에 비해 다수의 사용자로 하여금 보다 많은 양의 데이터를 고속으로 접근할 수 있게 하고있다. 하지만 시스템 환경의 편리함 만큼이나 사용자정보와 데이터의 보안 역시 중요한 요소 중 하나이며 특히 데이터 유출, 해킹 그리고 악의적인 코드 등으로 인한 개인과 기관의 피해는 인터넷 서비스 사업 분야에 있어 매우 중요한 문제로 대두되고 있다. 본 연구에서는 국내 TTA(한국정보통신기술협회) 표준 암호 알고리즘인 SEED를 이용한 보다 안정적인 웹기반 클러스터시스템 어카운팅 서비스 방안을 제안한다.

• 수산해양교육연구
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• 제27권1호
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• pp.83-97
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• 2015

This study is to investigate elementary school teacher's awareness about the operation of school accounting budget system such as annual expenditure budget, operation process, and its effect. To achieve the research purpose, based upon literature review and pilot test survey questionnaire was developed. Subjects of the survey were public elementary teachers of Busan Metropolitan city. The findings were the followings: Teachers' awareness about the budget structure was higher than that of school budget amount. Teachers' awareness about the budget process such as budgeting, deliberation, finalizing, expenditure, etc was comparatively high. The study suggests close connection between the school budget and school management plan, in-service training for teachers regarding the budgeting etc.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.309-315
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• 2020

This study examines the accounting students' level of moral development at the university. In this study, we focused on the effects of ethics subject and gender on moral development. Therefore, we compare the moral development of male and female students. We evaluated 216 students in Cognitive Moral Development (CMD) from 17 universities in Indonesia. We measured CMD with the Defining Issues Test (DIT) model developed by Rest in 1986. The findings show that there is no difference in DIT scores between students who have taken the ethics subject and who have not taken. We also confirm female students have a higher DIT score than male students. Our study results show that gender plays an important role in the ethics issue. Our study strengthens the previous research about the effect of ethics study and ethics courses on CMD. This study has an implication for ethics education in university wherein the curriculum or the system should be prepared carefully. Although the results of this study did not show that ethics subject has a strong impact on students' CMD, we still believe that the ethics course plays a significant role in the accountants' morals. For that reason, we argue that morals need time to be developed, and cannot be taught in a short-term course. Future research is needed to explore more about this issue.

• Asia pacific journal of information systems
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• 제3권2호
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• pp.93-116
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• 1993

This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS.

• 산업경영시스템학회지
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• 제34권2호
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• pp.35-48
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• 2011

In this paper, we have studied the impact of adopting XBRL (eXtensible Business Reporting Language) on information asymmetry in capital markets with the additional research on the usefulness of XBRL data how to improve the quality of accounting information. From the Kosdaq XBRL service, the samples are selected including 38 adopted companies and the 30 non-adopted companies for the paired analysis. The daily stock return volatility (VOLA) as independent variable and other several controlling variables have been added for the regression analysis to measure the impact on information asymmetry in capital markets. he analytical result indicated that the asymmetry hypotheses that XBRL data will give a significant impact on the capital market and will reduce the volatility, which are expected in the hypotheses. This is the first analytical research on the capital market and its impacts to the capital market from adopting XBRL based accounting information. Additionally, the analysis showed the impacts on the reporting cycle of accounting information and its usefulness of accounting data itself.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.135-145
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• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.