• 한국IT서비스학회지
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• 제20권2호
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• pp.91-109
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• 2021

Recently, social and economic environment has been rapidly changed. In particular, the development of IT technology accelerated the introduction of databases, communication networks, information processing and analyzing systems, making the use of such information and communication technology an essential factor for corporate management innovation. This change also affected the accounting areas. The purpose of this study is to document changes in accounting areas due to the adoption of IT technologies in the era of technology and information, to define the required accounting professions in this era, and to present the efficient educational methodologies for training such accounting experts. An accounting expert suitable for the era of technology and information means an accounting profession not only with basic accounting knowledge, competence, independency, reliability, communication skills, and flexible interpersonal skills, but also with IT skills, data utilization and analysis skills, the understanding big data and artificial intelligence, and blockchain-based accounting information systems. In order to educate future accounting experts, the accounting curriculum should be reorganized to strengthen the IT capabilities, and it should provide a wide variety of learning opportunities. It is also important to provide a practical level of education through industry and academic cooperation. Distance learning, web-based learning, discussion-type classes, TBL, PBL, and flipped-learnings will be suitable for accounting education methodologies to foster future accounting experts. This study is meaningful because it can motivate to consider accounting educational system and curriculum to enhance IT capabilities.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.103-112
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• 2022

This study aims to obtain empirical evidence regarding the link between tax avoidance (TA) and the readability of financial statements. This is a quantitative research using Ordinary Least Squares regression analysis which is then processed using STATA 14.0. A total of 278 companies listed on the Indonesia Stock Exchange during the period 2017-2019 is the data of this study. In detecting TA in a company, this study uses the ETR and CashETR and for the measurement of financial statement readability, this study uses gunning fog index and length of the document. The findings of this study suggest that tax avoidance and clear financial statements are mutually exclusive in the sense that when tax avoidance is practiced, companies will tend to conceal the information conveyed by financial statements. In other words, it is concluded that the more a company engages in tax avoidance, the lower the readability of the company's financial statements. This study provides in-depth evidence that tax avoidance is indirectly related to the disclosure of information by the company. Users of financial statements will realize that the company seeks to make disclosures that are in their best interests to avoid their tax avoidance strategy being detected.

• 융합정보논문지
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• 제10권7호
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• pp.14-19
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• 2020

확장성 보고서 언어인 XML기술을 회계보고 영역에 응용한 인터넷 표준인 XBRL에 기초한 회계정보처리 모형을 제안하고자 한다. 기업마다 문서의 특성이 상이하기에 의사결정자에게 유용한 정보를 제공하여야 한다는 회계의 목적에 비추어 그 중요성이 크다. 본 연구는 X-Hive 데이터베이스 내에 XBRL로 저장된 XML 계층구조를 기반으로 하는 데이터 마이닝 모형을 제안하고자 한다. 데이터마이닝 분석은 연관규칙으로 실험되었고 XBRL을 기반으로 DC-Apriori 데이터마이닝 방법을 Apriori알고리즘과 X쿼리를 결합하여 제안한다. 마지막으로 제안 모형의 타당성과 유효성에 대해서는 실험을 통해 검증하였다.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.863-871
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• 2021

This study aims to document empirically the mediating role of corporate social responsibility (CSR) on the influence of competitive pressure toward business performance on the batik industry in Central Java, Indonesia. This study also examined the effect of competitive pressure and CSR on business performance of small- and medium-sized enterprises (SMEs) in the batik industry in Central Java. This study used an explanatory quantitative approach. Samples of 254 MSEs in the batik industry have been successfully collected. Hypothesis testing uses SEM-PLS. The results of this study indicate that competitive pressure has a positive and significant effect on the batik MSEs business performance in Central Java. Competitive pressure also has positive direct effect on corporate social responsibility, and CSR has a significant and positive direct effect on business performance. The results of this study have successfully documented empirically that CSR has a mediating role on the relationship of competitive pressure toward business performance in the batik MSEs in Central Java, Indonesia. This study provides a comprehensive understanding of the owners of the batik MSMEs in coping with competitive pressure by using CSR as a strategy to create uniqueness that is difficult to imitate and can create an organizational reputation that eventually can increase business performance.

• 패션비즈니스
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• 제21권1호
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• pp.148-165
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• 2017

An assortment of daily supplies have been documented in and accounting book that Hwa-sun Song, a wholesale dealer in Hongcheon, Gangwon-do, sent to Young-hui Sin, a customer. This study analyzed a total of 163 documentations in the accounting book between 1910 to 1916, which includes types of daly supplies, trading volume, and prices, maintained accounting between. Consequently, we are able to indentify companies that produced the applicable goods, names of products, units by which goods were counted, and the lowest and highest prices prevailing, along with kinds of goods patronized in everyday life in Hongcheon in the early 20th century. Paper had the maximum trading volume. The second, most traded were cigarettes, a symbol of the new culture. These were traded under various brand names, such as Kkotpyo, Guksyu, Sanhopyo, Syonghak, and Joil. Foodstuffs, were the third most traded items, including fish, fruits, sugar, Waeddeok, Chilwaeddeok, Color candies and Okchyun candies. Our results indicate that the snack food business had developed since the 19th century. Lighting equipment, oil, candles, matches as well as traditional oil lamps and flints cornered the fourth largest stock being traded. Medications were fifth, with prescriptions written for Insohwan, Hoechyungsan and Siungo, including quinine, a medicine for malaria. Other trades included kitchen appliances such as soup bowls, porcelain bowls, kettles, and drinking cups, and a variety of daily supplies such as mirrors, mats, umbrellas, Geumjiwaemil, hair oil imported from Japan, and soap.

• 한국비블리아학회지
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• 제5권1호
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• pp.85-105
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• 1981

Information is an essential factor leading the rapid progress which is one of the distinguished characteristics in modem society. As more information is required and as more is supplied by individuals, governmental units, businesses, and educational institutions, the greater will be the requirement for efficient methods of communication. One possibility for improving the information dissemination process is to use computers. The capabilities of such machine are beginning to be used in the process of Information storage, retrieval and dissemination. An important problems, that must be carefully examined is whether one technique for information retrieval is better for worse than another. This paper examines problem of how to evaluate an information retrieval system. One specific approach is a cost accounting model for use in studying how to minimize the cost of operating a mechanized retrieval system. Through the use of cost analysis, the model provides a method for comparative evaluation between systems. The general cost accounting model of the literature retrieval system being designed by this study are given below. 1. The total cost accounting model of the literature retrieval system. The total cost of the literature retrieval system = (the cost per unit of user time X the amount of user time) + ( the cost per unit of system time X the amount of system time) 2. System cost accounting model system cost = (the pre-search system cost per unit of time X time) + (the search system cost per unit of time X time) + (the post search system cost per unit of time X time) 1) Pre-search system cost per unit of time = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 2) Search system cost per unit of time = comparison cost + document representation cost. 3) Post-search system cost per unit of time. = cost of channel per unit time + cost of central processing unit per unit time + cost of storage per unit time 3. User cost accounting model Total user cost = [pre-search user cost per unit of time X (time + additional time) ] + [search user cost per unit of time X (time + additional time) ] + [post-search user cost per unit of time X (time + additional time) ].

• 건축역사연구
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• 제30권2호
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• pp.45-54
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• 2021

During the latter part of Joseon Dynasty, Local Confucian School(Geochanghyanggyo) had served as a government school and left many official documents on the educational construction. The construction of Local Confucian School(Geochanghyanggyo), which was recorded in official documents, was diverse, and most of them were reconstructed. Construction-works recorded in an official document was drafted in two ways. One was in the same format as the accounting records and the other was written in the diary format by date. The construction cost was mainly financed by selling the land owned. Of course, with the help of the government, they could receive some of the essential timber and expenses for the construction. The management and maintenance of educational construction was entrusted by a manager called 'Chaji(次知)'. Then there were employees called 'Jeonjik(殿直)' and 'Gojik(庫直)' and they were paid for their work.

• 유통과학연구
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• 제13권9호
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• 경영정보학연구
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• 제22권1호
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• pp.17-31
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• 2020

4차 산업혁명 시대의 시작과 함께 다양한 분야의 기술들이 서로 융합하며 새로운 형태의 기술과 제품들이 개발되고 있으며, 이와 더불어 그것들에 대한 시장 지배력을 갖기 위한 지식 재산권의 행사나 특허등록의 중요성이 높아지고 있어 국내는 물론 해외에서의 특허출원이 증가하고 있다. 이에 따라, 심사관 1인당 처리해야 할 특허 처리 건수가 해마다 많아지고 있어 선행기술조사에 소비되는 시간과 비용이 점점 증가하고 있는 실정이다. 본 연구는 다수의 해외특허 우선권 주장 시 동일 우선권 주장 특허문서 간 유사도를 계산하여 심사관 및 특허 출원인이 유사문서를 우선 검토 할 수 있도록 함으로써 심사 시간과 비용을 줄이고자 하였다. 이를 위해, 본 연구에서는 비정형 특허 문서의 데이터를 전처리 후 LDA 토픽 모델링과 Word2vec을 활용하여 특허 문서 간 유사도를 구하고, 이 유사도 점수가 높은 순으로 검토 문서를 우선 추천하는 유사 특허 추천 모델을 제안하였다. 3단계의 모델 생성과정을 통해 만들어진 모델을 사용하여 재현율 95%로 높은 결과를 보였다. 본 연구에서 제안한 모델을 통해, 심사관은 효율적으로 선행기술에 대한 조사가 가능해지며, 심사 수행 중 유사하다고 판단된 특허문서에 대한 심사 이력을 신속하게 참고할 수 있어 업무 부담감을 줄이고 심사풀질을 향상시킬 수 있을 것으로 기대된다.

• 유통과학연구
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• 제11권3호
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• pp.49-62
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• 2013

Purpose - The purpose of this paper is has been to identify the information disclosed by Internet website companies listed in Tehran Stock Exchange. Research design, data, methodology - The list was prepared includes 84 attributes for financial information in two parts and 36 non-financial information attributes and with 48 attributes of listed companies in Tehran Stock Exchange. Results - The results show that Internet reporting in Iran has improved compared to previous research. However, the level of financial disclosure and accounting firms with the most important research in this area is weak and these companies are more willing to disclose non-financial information to disclose their financial information. In Iran has been little research on Internet financial reporting. Conclusions - Although this study has been to the best possible information is available on the website of each company covered and fully evaluated but May have some unwanted data hidden from view has been fulfilled and is missing. The attribute relating to support of other languages, in this study, only the presence or absence of links (other languages) and information disclosed is limited to languages have not been studied other than Persian.