• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.121-131
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• 2021

This study aims at investigating the effects of digital accounting implementation on audit performance of tax auditors in Thailand through audit competency and audit report as the consequence. In addition, it examines the effects of audit learning, digital culture, and stakeholder expectation on digital accounting implementation. The key informants were Thailand's tax auditors. The data was collected using a questionnaire that was distributed to 349 tax auditors throughout Thailand. The response rate was 20.53%. The Ordinary Least Squares (OLS) is applied to test the research relationships. The results of this study show that digital accounting implementation has an important effect on its consequence, namely audit competency, audit report, and audit performance. Similarly, audit competency and audit report affect audit performance. Testing the antecedents of the research relationships, namely audit learning, digital culture, and stakeholder expectation, the result reveals that only digital culture affects digital accounting implementation. Accordingly, digital accounting implementation plays a vital role to enhance audit competency, audit report, and ultimately lead to attaining audit performance. Furthermore, the results are beneficial for the auditing practitioners and regulators, allowing them to draw on these results to develop training programs to enhance professional audit efficiency.

• Journal of Digital Convergence
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• v.11 no.12
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• pp.257-264
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• 2013

The purpose of this study is to propose plans of accounting transparency enhancement for Korean firms' sustainable growth and moral management. Moral management is not optional but essential strategy under global competitive circumstances. It has been proved that sustainable growth was possible through moral management. The plans of accounting transparency enhancement obtained from this study are as below. The implementation of early childhood education on the role and function of accounting, including contents related accounting ethics in university business curriculum or accounting curriculum, including contents related accounting(management) ethics in various accounting qualification examination, building and utilization of systematic knowledge base on accounting fraud, strengthen supervision for implementation of stable and reliable K-IFRS, improving public ethics through strengthening ethical awareness, devotion of community leaders for the nation and society etc.

• Journal of Digital Convergence
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• v.7 no.1
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• pp.99-109
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• 2009

Recently, many enterprises are interest in implementing Radio Frequency IDentification (RFID). However, they have some difficulty in implementing RFID because of incompleteness of RFID technology and uncertainty of Return on Investment (ROI). Even though usefulness of RFID are recognized, many enterprises are just interested in planning of RFID rather than implementation of RFID. Among successful factors of RFID implementation, Information Technology (IT) capability is the most important one. If enterprises have systematic IT capability, it would make positive attitude to implement RFID. In addition, it will provide trust about RFID and promote adoption of RFID implementation. This study, therefore, empirically analyzed the relationships of trust, attitude, IT capability, and intention to RFID adoption using Partial Least Squares (PLS) approach. The result show useful guidelines and practical implication in implementing RFID.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.6 no.1
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• pp.98-115
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• 2012

New trend called ubiquitous leads the recent business by standardization and integration. It should be the main issue how to guarantee the integration and accountability on each business, especially in mission critical system which is mainly supported by M2M (Machine to Machine) control mechanism. This study is from the analysis of digital forensics case study that is from the M2M Sensing Control Mechanism problem of the "Imjin River" case in 2009, where a group of family is swept away to death by water due to M2M control error. The ubiquitous surroundings bring the changes in the field of criminal investigation to real time controls such as M2M systems. The needs of digital forensics on M2M control are increasing on every crime scene but we suffer from the lack of control metrics to get this done efficiently. The court asks for more accurately analyzed results accounting high quality product development design. Investigators in the crime scene need real-time analysis against the crime caused by poor quality of mission critical systems. It seems to be every need of Real-Time-Enterprise, so called ubiquitous society on the case. We try to find the efficiency and productivity in discovering non-functional design defects in M2M convergence products focusing on three metrics in study model with quick implementation. Digital forensics system in present status depends on know-how of each investigator and is hard to expect professional analysis on every field. This study set up a hypothesis "Co-working of professional investigators on each field will qualify Performance and Integrity" especially in mission critical system such as M2M and suggests "Online co-work analysis model" to efficiently detect and prevent mission critical errors in advance. At the conclusion, this study proved the statistical research that was surveyed by digital forensics specialists around M2M crime scene cases with quick implementation of dash board.

• Journal of Digital Convergence
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• v.18 no.11
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• pp.177-185
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• 2020

The spread of COVID-19 has caused confusion in the education field as it has led to the implementation of untact classes without preparation. The purpose of study is to find ways to effectively design and operate untact classes for tax accounting department. The survey and FGI were conducted on professors and learners. As a result, video classes through lecture shooting and PPT-based video conversion were the most utilized. Students prefer these two types most, because they can learn repeatedly regardless of time and space. The improvement measures are as follows. For video classes that reflect various characteristics of the subject, supporting for equipment and human resources is needed, and for professors, teaching support for untact classes and education on equipment manipulation is needed. Continuous Quality Improvement for untact classes should be overhauled. In the future, in-depth research is needed to various majors, this will help find ways of untact classes suitable for the characteristics of the subjects.

• Journal of KIISE:Information Networking
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• v.29 no.5
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• pp.482-494
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• 2002

In E-mail based accounting system, the remitter does not have need to find collector's account number. To transfer money to a collector's account, what remitter need is just a collector's E-mail address. But the current E-mail based accounting systems are built on SSL technology. Basically SSL provides some security services - confidentiality, user authentication and data integrity, but does not provide non-repudiation. So, in the current E-mail based accounting system, it is possible to deny transaction. And there is no receipt of transaction. In this paper, we design and implementation of a S/MIME applied Secure Payment Mechanism. In our system, every account information - account number, receiver name, amount of money, etc. - is included in a 'check' message. And this message is protected under the Secure Web-mail using S/MIME. In a view point of the convenience, users using our system do not have need to find collector's account number. And in a view point of the security, our system provides confidentiality, user authentication, data integrity and non-repudiation. Moreover our system provides a receipt.

• Journal of Digital Convergence
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• v.13 no.2
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• pp.245-256
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• 2015

In this study, to provide the implications of dental health care training direction in the future after researching the effect on the use of dental hygiene devices, data were collected from 320 patients who visited dental clinics located in Seoul and Gyeonggi-do for about 6 months between December 2013 and May 2014. Among them, the following results were obtained by analyzing 299 copies accounting for 93.4% of the collected data after excluding 21 copies lacking in answer. It was shown that education about dental hygiene devices had statistically significant effects on the dependent variables, perception of dental hygiene devices (p<0.001). Based upon the results above, it is considered that for the sake of prevention of oral diseases, more opportunities to learn correct knowledge and usage of suitable dental hygiene devices for individual oral conditions should be provided for patients, and active patient education as well as the development, implementation and publicity of systematic and popular oral health education programs will contribute to improved oral health.