• Title/Summary/Keyword: Context-based Service

Search Result 853, Processing Time 0.033 seconds

The Antecedents of Need for Self-Presentation and the Effect on Digital Item Purchase Intention in an Online Community (온라인 커뮤니티에서 자기표현욕구의 영향요인과 디지털 아이템 구매의도에 미치는 효과)

  • Koh, Joon;Shin, Seon-Jin;Kim, Hee-Woong
    • Asia pacific journal of information systems
    • /
    • v.18 no.1
    • /
    • pp.117-144
    • /
    • 2008
  • Lots of virtual communities and online businesses presently derive their primary sources of revenues through advertising, but nevertheless are plagued with marginal profitability though they might possess a significant user base. In the light of the need for an efficacious business model, there have been recent insights of an online community in particular reaping profits through an innovative and lucrative revenue generation method that earns by selling digital items. There have been some obvious evidences (e.g., Cyworld, SecondLife, Habo Hotel, etc.) that online communities can be profitable through their unique business model of selling digital items. However, there is lack of understanding about the motivation of purchasing digital items. This study tries to identify the main motivators of digital item purchases based on social/individual identity theory and self-presentation theory. "Digital items", otherwise known as "virtual assets", may include online avatars, accessories for the avatars, decorative ornaments like furniture, digital wallpapers, skins, background music and virtual weapons used for Internet games. These digital items are employed by users for representation and articulation in the online space, especially to create and enhance their online profiles in web pages and games. Prices for digital items typically range from a few cents to a few dollars each. Based on the theoretical framework like social identity theory and self-presentation theory, we developed the research model and proposed seven hypotheses. An analysis of 225 members of Cyworld found that digital item purchase intention in virtual world is affected by both members' need for self-presentation and need for affiliation. We also found that the need for self-presentation is significantly increased by innovativeness of members, community group norm, and community involvement. We concluded that the need for self-presentation could be a key variable for profitable business model in online community service industry. However, neither individual self-efficacy nor the need for affiliation significantly influenced the need for self-presentation which triggers purchase intention of digital items. In term of the theoretical and practical contribution, this study can be a pioneering empirical research that investigates the purchase intention of digital items based on social identity theory and self-presentation theory in the online context. Also, the findings of our study are valuable and practical for practitioners in the market who wish to adopt or improve the business model of selling digital items in an online community. From the findings, it can be seen that innovativeness of users, community group norm, and community involvement are three significant factors that influence need for self-presentation of users which ultimately leads to their intentions to buy digital items. These findings put forth that virtual community providers and online businesses selling digital items should prioritize their efforts and focus on these three factors if they want to increase the sales of these digital items and generate greater revenues. This study provides important implications for academic researchers and practitioners to understand why the community members pay money for their digital items in virtual world and how the practitioners can increase the sales of digital items in an online community. A couple of limitations of the study and future research directions are also discussed.

The Effect of Perceived Anthropomorphic Characteristics on Continuous Usage Intention of Artificial Intelligence Voice Speaker : Based on the Integrated Adoption Model (인공지능 음성 스피커의 의인화 특성 지각 정도가 지속적 이용 의향에 미치는 영향: 통합 수용 모델을 기반으로)

  • Lee, Sungjoon
    • The Journal of the Korea Contents Association
    • /
    • v.21 no.11
    • /
    • pp.41-55
    • /
    • 2021
  • AI voice speaker has played an important role in forming an early market and development for AI-based goods and service with growing attention from many people. In this context, this research examined factors affecting continuous intention of AI voice speaker based on the integrated adoption model, which combined two factors of perceived playfulness and innovation resistance with extended technology acceptance model. It was also examined whether three perceived anthropomorphic features(i.e., perceived rational support, perceived intimacy, perceived cognitive openness) have influences on continuous intention of AI voice speaker. The data was collected by an online-survey and were responses of those who are in their 20s and 30s and have experienced in using AI voice speaker. They were analyzed by using SEM(Structural Equation Modeling). The results showed that all of perceived ease of use, perceived usefulness, perceived playfulness and innovation resistance had significant influences on continuous intention of AI voice speaker. In addition, all of perceived rational support, perceived intimacy and perceived cognitive openness as perceived anthropomorphic features had significant influences on perceived ease of use, perceived usefulness and perceived playfulness. The implications of found results in this research was also discussed.

The Regime of Peron(1943-1955) and the Apparition of the People as Social Subjects - from the Perspective of the Populist Discourse of Laclau - (페론체제(1943-1955)와 '대중'의 사회적 주체의 출현 - 라클라우의 포퓰리즘 담론의 시각에서 -)

  • Ahn, Tae-hwan
    • Iberoamérica
    • /
    • v.13 no.1
    • /
    • pp.123-152
    • /
    • 2011
  • The long standing people's culture of Latin America based on social solidarity of the communities makes the political relations between the leader and the people very different from them of the european societies based on the representative democracy. At any rate, the main stream of the Populist Discourses sees the real populist political processes with the pejorative senses attributing the demagogue style of the leaders. In these sense, it is very important to re-consider the populism discourses of Ernesto Laclau who thinks that the populism is a way of interpreting the emergence of the people to establish the social demands in the context of populist real politics. According to Laclau, "the populism seeks for the radical reconfiguration of the revolt of the 'Status Quo' and new order". This work will confirm if this interpretation of Laclau can be applied to Peronist political regime. Meanwhile the first group of the orthodox line of the discourses on populism including Gino Germani shows that the populism is a political movement based on the manipulation and demagogue by the charismatic leader of the irrational mass during the period in transition after the crises of the traditional oligarchy in Latin America. And another line of the main stream of discourses on populism including Cardoso and O'Donnell says that the populism is a political phenomena in a period of transition towards the modernization and the national development by means of the industrialization through the substitution of the imports and the alliance between the classes after the 1930's. But these principal interpretations on populism disregards that in Argentina many urban poor working class people had lived under the racist, unequal painful social relations due to the underestimation and the discrimination by the upper and the middle class with many intellectuals. But Peronism had considered them as the new social subjects with human dignities. And so we have to rethink the clientelism also with another meanings. In this sense, the theories of Ernesto Laclau on populism is very helpful to illuminate the sensitive and ambiguous meanings of Peronism. Especially Peronism makes the urban working class maintain their life styles more tended to them of the traditional communities and go towards the anti-Status Quo. That is a key of success of Peronism not only that time but until these days. And so this study will show that it is the most important thing that Peronist regime had made the emergence of the 'people' in the meaning of advancing the democracy in Argentina.

An Interactive Cooking Video Query Service System with Linked Data (링크드 데이터를 이용한 인터랙티브 요리 비디오 질의 서비스 시스템)

  • Park, Woo-Ri;Oh, Kyeong-Jin;Hong, Myung-Duk;Jo, Geun-Sik
    • Journal of Intelligence and Information Systems
    • /
    • v.20 no.3
    • /
    • pp.59-76
    • /
    • 2014
  • The revolution of smart media such as smart phone, smart TV and tablets has brought easiness for people to get contents and related information anywhere and anytime. The characteristics of the smart media have changed user behavior for watching the contents from passive attitude into active one. Video is a kind of multimedia resources and widely used to provide information effectively. People not only watch video contents, but also search for related information to specific objects appeared in the contents. However, people have to use extra views or devices to find the information because the existing video contents provide no information through the contents. Therefore, the interaction between user and media is becoming a major concern. The demand for direct interaction and instant information is much increasing. Digital media environment is no longer expected to serve as a one-way information service, which requires user to search manually on the internet finding information they need. To solve the current inconvenience, an interactive service is needed to provide the information exchange function between people and video contents, or between people themselves. Recently, many researchers have recognized the importance of the requirements for interactive services, but only few services provide interactive video within restricted functionality. Only cooking domain is chosen for an interactive cooking video query service in this research. Cooking is receiving lots of people attention continuously. By using smart media devices, user can easily watch a cooking video. One-way information nature of cooking video does not allow to interactively getting more information about the certain contents, although due to the characteristics of videos, cooking videos provide various information such as cooking scenes and explanation for each recipe step. Cooking video indeed attracts academic researches to study and solve several problems related to cooking. However, just few studies focused on interactive services in cooking video and they still not sufficient to provide the interaction with users. In this paper, an interactive cooking video query service system with linked data to provide the interaction functionalities to users. A linked recipe schema is used to handle the linked data. The linked data approach is applied to construct queries in systematic manner when user interacts with cooking videos. We add some classes, data properties, and relations to the linked recipe schema because the current version of the schema is not enough to serve user interaction. A web crawler extracts recipe information from allrecipes.com. All extracted recipe information is transformed into ontology instances by using developed instance generator. To provide a query function, hundreds of questions in cooking video web sites such as BBC food, Foodista, Fine cooking are investigated and analyzed. After the analysis of the investigated questions, we summary the questions into four categories by question generalization. For the question generalization, the questions are clustered in eleven questions. The proposed system provides an environment associating UI (User Interface) and UX (User Experience) that allow user to watch cooking videos while obtaining the necessary additional information using extra information layer. User can use the proposed interactive cooking video system at both PC and mobile environments because responsive web design is applied for the proposed system. In addition, the proposed system enables the interaction between user and video in various smart media devices by employing linked data to provide information matching with the current context. Two methods are used to evaluate the proposed system. First, through a questionnaire-based method, computer system usability is measured by comparing the proposed system with the existing web site. Second, the answer accuracy for user interaction is measured to inspect to-be-offered information. The experimental results show that the proposed system receives a favorable evaluation and provides accurate answers for user interaction.

A Study on the Development Method of e-Learning Contents by the Level of Demand for Landscaping Practical Education - Development and Reuse of Modular Learning Objects - (조경실무 교육수요 수준별 이러닝 콘텐츠 개발 방법론 - 모듈형 학습객체 개발과 재사용을 중심으로 -)

  • Choi, Ja-Ho
    • Journal of the Korean Institute of Landscape Architecture
    • /
    • v.46 no.3
    • /
    • pp.1-13
    • /
    • 2018
  • Landscape Architecture is a minority manpower field that requires wide knowledge and experience. Therefore, the service market is narrower than other fields, and education service for practitioners is lacking. The purpose of this study is to propose e-learning content development methodology that can provide customized landscaping practical education according to the level of education and increase the economic efficiency of the development process. First, in theoretical review, the ADDIE model was modified to select the curriculum development model that pursues efficiency and introduced the concept of reusing learning objects in the SCORM-based model. In particular, to overcome the problems presented in the precious studies, the analysis and design stages have been strengthened and faculty designers with integrated knowledge of Landscape Architecture and ICT have led the overall phase. The actual development process is based on a step by step procedure--analysis of landscaping practitioners needs and environments, etc., teaching and learning procedures and the design of activities considering contents reuse, the first development such as actual shooting and editing, and the second development reusing the first development content--and was done in the order of evaluation and revision of professionalism and satisfaction. As a result of the study, the space-based courses composed of modular learning objects were first developed as 216 courses in 8 subjects, as 208 courses in 3 subjects in total, in which the modularized learning object are crossed and combined in units and difficulty-based courses were second developed in 216 courses with 3 subjects in total. As a result of the evaluation the satisfaction assessment of the overall satisfaction was 4.20 and the average value of the eight measures was 3.97, both being close to 4.0. For the professional assessment, the scores of 8 subjects were very high at 84.8 to 96.4 points. in context, the scores of 5 subjects were equal to from 89.9 to 96.4 points. In conclusion, as the study was conducted based on a clear understanding of the digital characteristics of e-learning contents and general characteristic of the landscaping industry, it was possible to develop a curriculum by developing a course composed of modular learning objects and reusing learning objects by unit. In particular, it has been proven to be effective in conveying professional knowledge and experiences via general procedures and provided an opportunity to overcome some analog problems that may occur in offline education. In the future, further studies need to be done by expanding the content and by focusing on segmented subjects.

A Study on the Cultural Landscapes of Scenic Sites on 『Joseon myeongseungsiseon(朝鮮名勝詩選)』 at the Japanese Colonial Period - A Case of Cheonan, Chungnam Province - (일제강점기 『조선명승시선(朝鮮名勝詩選)』에 나타나는 명승고적의 문화경관 연구 - 충청남도 천안을 사례로 -)

  • Lee, Hang-Lyoul
    • Journal of the Korean Institute of Traditional Landscape Architecture
    • /
    • v.37 no.2
    • /
    • pp.40-53
    • /
    • 2019
  • This study was conducted to investigate the changes in Scenic Spots by utilizing the "Sinjeungdonggukyeojiseungram(新增東國輿地勝覽)" and "Joseonhwanyeoseungnam(朝鮮?與勝覽)" to interpret "Joseonmyeongseungsiseon(朝鮮名勝詩選, 1915)". By examining the historical context when "Joseonmyeongseungsiseon" was published, it documented the Japanese's memories of 'Sino-Japanese War(淸日戰爭)' in 1894, which implies the 'policy of assimilation' by the Japanese Government-General of Korea after the Japanese annexation of Korea(1910). Detailed information about the author 'Narushima Sagimura(成島鷺村)' can be found in preface. In the "Joseonmyeongseungsiseon", it dedicates most of the part in describing the Scenic Spot especially in 'Anseong Do (15 lines)', where has the memories of war such as the 'First Sino-Japanese War'. The number of Scenic Spots, commonly mentioned in both "Sinjeungdonggukyeoji seungram" and "Joseonhwanyeoseungnam" in Cheonan province are 13 in total. Most of the content contains a similar structure. But 'Honggyeongwon(弘慶院)' and 'Seonghwanyeok(成歡驛)' has both the common Joseon Dynasty landscape point of view, and the additional historical context which are about the 'Jeongyujaeran(丁酉再亂)' or 'First Sino-Japanese War' consequently enlightens the 'placeness' of the Scenic Spots. Among the newly described Scenic Spots, 'Anseongdo(安城渡)' is the part that focuses on the memory of the 'Anseongcheon Battle' that gave Japan its first defeat in the Sino-Japanese War. Especially, by introducing the poetry of 'Sinobu Shunpei' it maximizes the appreciation through emphasizing the direct correlation between placeness and the poem itself. While the Joseon Dynasty poems are 10 pieces in total and their title and the subject matters are all related to historical spots, and the appreciation also maximizes when fully interpreted with understanding the historical context. However, it's contextual meanings are neglected by dividing the actual structures into separate pages. When looking at the location of famous historic sites, they come in many different types, considering the location, meaning, size, and conditions surrounding them. It appears as a service space for travelers, a place for sightseeing, relaxation or return, a temple space for paying respects or memorial services, a fortress facility for defense and protection, or a fishing area for wages, and an old battlefield. Especially, it is noted that the area is diverse as the cultural landscape of Cheonan, given that the battle space between the hermitage and the Donghangnongmin(東學農民) is shared with each other. It is necessary to establish policies for the preservation and restoration of local cultural assets based on these points in the future.

For History : Roles of Historians and Archivists - Public Archives, Archivists, and Historians - (역사를 위하여: 아키비스트와 역사가의 역할 -공공기록보존소를 중심으로-)

  • Lee, Sang-min
    • The Korean Journal of Archival Studies
    • /
    • no.6
    • /
    • pp.225-262
    • /
    • 2002
  • Chief Consultant Archives Government Archives & Records Service -table of contents- 1. Introduction 2. Relationship of Historical Studies and Archive 3. Relationship of Archives and Archives 4. Conclusion; Historians, Archives, and Archivists, and Their Roles This essay is mainly written for historians who may have "little or limited experience" in dealing with archives and archivists in their course of historical research. It may sound very ridiculous to say that "historians have little or limited experience" in using archives but it is also true that many Korean historians have depended on various compiled editions of historical materials or personally donated and/or collected materials when they do research, rather than they would visit archives and search for the materials by themselves. This is the main reason for that the public archives in Korea have not served historians well and effectively, and vice versa, that historians have not visited archives sometime with no knowledge of archives, and have not requested opening of archives for their research. It is a simple fact that historian's study depends on the records he/she uses. Without records, there should be no history. Use of archives for historical research is a common thing and a must in modern archives. Records are selected to be preserved in archives for their preservation as well as their future use. Who select the records as archives? Archivists do mostly. Then, what are the criteria for the archivists to chose records as permanent preservable archives? Answers to this fundamental question have been provided by many historians and archivists. The closest answer may be that selecting archivists would be better trained and equipped with historical research and knowledgeable of the major trends in historical research. With his/her own experience of historical research and tracing the trends of historical studies and materials used in the historiography, they could chose better and appropriate records for future use using their prudence and discretion. It also means that historians have had influence on archivists in their selecting archives by providing the theme and context of historical studies of the time. Though not necessarily becoming a historian themselves, selecting or appraising archivists should understand the process of creating the records and should know how they become archives. This is a precondition to become a good archivist. But that's not all. They must know how the archives are used and what archives are used for what purposes. Among many other roles of modern archivists, selecting and describing the archives are the foremost tasks of an archivist. Archivists therefore developed modern methods to select future archives based on functional analysis and records series concept rather than a record file or item as a unit of selection. Historians are users or consumers of the archives held in the archives building or repository. The quality of their study depends on the "quality" of the materials they use. With the help of archivists not to mention of reference service, historians owe much to archivists in having an access to the materials they need, intellectually and physically. Too many closed archives and too long closed archives in the archives repository would benefit neither historians nor archivists. However, archivists can mostly react only to archive requests and demands made by historians for more wide accessibility. Using the FOIA, as in the U.S., or the Information Opening Act, as in case of Korea, historians can promote the use of historical materials as well as promoting accountability and transparence for the benefit to society as whole. In this context, it is vary desirable to establish a close professional relationship between historians and archivists even in the age of information society. At present, historians need more understanding of operation and importance of archives while archives administration need to realize the potential archival demands from research community and civil movement for clean government.

The Effect of Paid YouTube Channel Membership Motivation on Usage Satisfaction and Continuance Intention: Based on Consumption Value Theory (유료 유튜브 채널멤버십 이용동기가 이용만족과 지속이용의도에 미치는 영향: 소비가치이론을 기반으로)

  • Chengnan Jiang;Ji Yoon Kwon;Sung-Byung Yang
    • Journal of Service Research and Studies
    • /
    • v.13 no.2
    • /
    • pp.181-203
    • /
    • 2023
  • YouTube exhibits a hybrid personality, incorporating traits of both over-the-top (OTT) and personal broadcasting platforms. However, limited research has investigated these hybrid characteristics, particularly in the context of paid YouTube channel memberships. Therefore, building upon consumption value theory and prior literature, this study examines the influence of consumption value factors associated with paid YouTube channel memberships on usage satisfaction and continuance intention. Specifically, the study identifies four perceived consumption value factors (functional, social, emotional, and epistemic values) within the paid YouTube channel membership context and assesses their impact on usage satisfaction and continuance intention. Additionally, the study explores the moderating role of conditional value (the experience of watching live streams on paid YouTube channels) in these relationships. Data was collected via an online survey from Korean adults who subscribed to multiple paid YouTube channel memberships, resulting in 274 responses. The proposed hypotheses were tested using structural equation modeling (SEM). The SEM results indicate that all four consumption value factors significantly influence usage satisfaction, with usage satisfaction in turn positively affecting continuance intention. Furthermore, the study reveals that conditional value moderates the relationships between functional/emotional values and usage satisfaction, as well as between usage satisfaction and continuance intention. This study is the first to focus on YouTube channel paid memberships, which encompass characteristics from both OTT and personal broadcasting platforms. It is anticipated that this research will offer insights to personal broadcasters and stakeholders regarding the motivational factors that impact user satisfaction and encourage subscriptions to channel memberships.

A New Approach to Automatic Keyword Generation Using Inverse Vector Space Model (키워드 자동 생성에 대한 새로운 접근법: 역 벡터공간모델을 이용한 키워드 할당 방법)

  • Cho, Won-Chin;Rho, Sang-Kyu;Yun, Ji-Young Agnes;Park, Jin-Soo
    • Asia pacific journal of information systems
    • /
    • v.21 no.1
    • /
    • pp.103-122
    • /
    • 2011
  • Recently, numerous documents have been made available electronically. Internet search engines and digital libraries commonly return query results containing hundreds or even thousands of documents. In this situation, it is virtually impossible for users to examine complete documents to determine whether they might be useful for them. For this reason, some on-line documents are accompanied by a list of keywords specified by the authors in an effort to guide the users by facilitating the filtering process. In this way, a set of keywords is often considered a condensed version of the whole document and therefore plays an important role for document retrieval, Web page retrieval, document clustering, summarization, text mining, and so on. Since many academic journals ask the authors to provide a list of five or six keywords on the first page of an article, keywords are most familiar in the context of journal articles. However, many other types of documents could not benefit from the use of keywords, including Web pages, email messages, news reports, magazine articles, and business papers. Although the potential benefit is large, the implementation itself is the obstacle; manually assigning keywords to all documents is a daunting task, or even impractical in that it is extremely tedious and time-consuming requiring a certain level of domain knowledge. Therefore, it is highly desirable to automate the keyword generation process. There are mainly two approaches to achieving this aim: keyword assignment approach and keyword extraction approach. Both approaches use machine learning methods and require, for training purposes, a set of documents with keywords already attached. In the former approach, there is a given set of vocabulary, and the aim is to match them to the texts. In other words, the keywords assignment approach seeks to select the words from a controlled vocabulary that best describes a document. Although this approach is domain dependent and is not easy to transfer and expand, it can generate implicit keywords that do not appear in a document. On the other hand, in the latter approach, the aim is to extract keywords with respect to their relevance in the text without prior vocabulary. In this approach, automatic keyword generation is treated as a classification task, and keywords are commonly extracted based on supervised learning techniques. Thus, keyword extraction algorithms classify candidate keywords in a document into positive or negative examples. Several systems such as Extractor and Kea were developed using keyword extraction approach. Most indicative words in a document are selected as keywords for that document and as a result, keywords extraction is limited to terms that appear in the document. Therefore, keywords extraction cannot generate implicit keywords that are not included in a document. According to the experiment results of Turney, about 64% to 90% of keywords assigned by the authors can be found in the full text of an article. Inversely, it also means that 10% to 36% of the keywords assigned by the authors do not appear in the article, which cannot be generated through keyword extraction algorithms. Our preliminary experiment result also shows that 37% of keywords assigned by the authors are not included in the full text. This is the reason why we have decided to adopt the keyword assignment approach. In this paper, we propose a new approach for automatic keyword assignment namely IVSM(Inverse Vector Space Model). The model is based on a vector space model. which is a conventional information retrieval model that represents documents and queries by vectors in a multidimensional space. IVSM generates an appropriate keyword set for a specific document by measuring the distance between the document and the keyword sets. The keyword assignment process of IVSM is as follows: (1) calculating the vector length of each keyword set based on each keyword weight; (2) preprocessing and parsing a target document that does not have keywords; (3) calculating the vector length of the target document based on the term frequency; (4) measuring the cosine similarity between each keyword set and the target document; and (5) generating keywords that have high similarity scores. Two keyword generation systems were implemented applying IVSM: IVSM system for Web-based community service and stand-alone IVSM system. Firstly, the IVSM system is implemented in a community service for sharing knowledge and opinions on current trends such as fashion, movies, social problems, and health information. The stand-alone IVSM system is dedicated to generating keywords for academic papers, and, indeed, it has been tested through a number of academic papers including those published by the Korean Association of Shipping and Logistics, the Korea Research Academy of Distribution Information, the Korea Logistics Society, the Korea Logistics Research Association, and the Korea Port Economic Association. We measured the performance of IVSM by the number of matches between the IVSM-generated keywords and the author-assigned keywords. According to our experiment, the precisions of IVSM applied to Web-based community service and academic journals were 0.75 and 0.71, respectively. The performance of both systems is much better than that of baseline systems that generate keywords based on simple probability. Also, IVSM shows comparable performance to Extractor that is a representative system of keyword extraction approach developed by Turney. As electronic documents increase, we expect that IVSM proposed in this paper can be applied to many electronic documents in Web-based community and digital library.

An Asset Management based Accounting Method for Sewer Maintenance Expenditure (자산관리체계 도입을 위한 하수관거 유지관리 지출의 회계처리 발전 방안)

  • Lee, Ju-Hyun;Yun, Won-Gun;Kim, Kyong Ju
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.33 no.3
    • /
    • pp.1203-1213
    • /
    • 2013
  • Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.