• The Journal of Asian Finance, Economics and Business
• /
• 제8권7호
• /
• pp.491-499
• /
• 2021

A responsibility center is important for businesses in controlling their business activities. A responsibility center accounting includes a structured system for dividing responsibilities to help assess activities to improve economic efficiency for businesses. The article is based on exploratory factor analysis using the ordinary least squares to test the model of the factors affecting the application of responsibility center accounting in Vietnamese enterprises. The article uses data including 482 samples of 200 Vietnamese enterprises such as CFOs, chief accountants, and accountants. The sample was selected randomly to ensure objectivity in the period 2020-2021. The research results show that there are three factors that have a positive impact on the application of responsibility center accounting of Vietnamese enterprises, including the qualifications and capabilities of managers, decentralization in management, and evaluation tools of the responsibility center accounting. In order to contribute to improving efficiency in the application of the responsibility center accounting for Vietnamese enterprises, leaders of Vietnamese enterprises need to raise awareness and professional qualifications, pay attention to the management level in a transparent and appropriate way to delineate and diversify the tools used to facilitate and achieve business performance.

• 한국병원경영학회지
• /
• 제6권2호
• /
• pp.3-21
• /
• 2001

Although the accounting system is a very useful information system for manager, that of the National University Hospitals is not settled until now. Specially, when it will adapt the responsibility management system itself, it will more important tools for them. The purpose of this research is to make the standard accounting system for National University Hospital. It was surveyed the 7 National University Hospital's accounting system, and compared to that of Private University Hospital. The results are fellows; First, it must be match financial report with budgeting system. By comparing to each other, it can make to evaluate the performance of hospital. Second, it must make same format and contents in financial report among 7 hospitals. Specially, the cost information is needed to be made more details. This research suggest the new direction to make the basic information form. It was confirmed with financial manager in private university hospital. We hope it will contribute to make the new accounting system for National University Hospital.

• 디지털융복합연구
• /
• 제13권3호
• /
• pp.127-135
• /
• 2015

본 연구는 최근 어려운 경영환경 속에서 건설기업이 앞으로 나아갈 관리회계시스템 목표모델을 구축하는데 도움이 되고자 한다. 연구방법은 건설 산업의 전반을 살펴보고 관리회계에서 사용되는 기법을 융복합하여 기본적인 개념을 제시하고자 하였다. 건설 기업 중 관리회계시스템을 도입하여 운영 중인 기업도 있으나 자금의 여력이 충분한 대기업 위주이며, 대기업 역시 관리회계시스템의 도입 후 그 절차와 내용에 대해 여러 가지 문제점은 여전히 존재하고 있다. 이러한 건설 기업 관리회계시스템의 성공적인 구축을 위해서는 책임회계제도, 목표이익, 목표원가, 성과평가의 핵심적인 관리회계 기법이 반드시 필요하고, 이를 지원하기 위한 최고경영자의 확고한 의지와 지속성, 현장과 본사직원의 적극적인 의사소통, 목표모델을 지원하기 위한 조직 및 제도, 표준화가 필요하다. 향후 본 연구를 토대로 델파이 기법이나 AHP를 통한 사례연구가 필요할 것으로 사료된다.

• 융합경영연구
• /
• 제3권1호
• /
• pp.33-39
• /
• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• 산학경영연구
• /
• 제2권
• /
• pp.171-204
• /
• 1989

The adaptive accounting control system can be regarded as an realistic control system which can adapt itself to uncertain enviromental changes. It has characters that can measure the extend to which we attain our goals and give intelligence, which is essential to planning for the future and for decision making. The budget should present the aim of the compilation of the budget and synthesize the limit through the systematic plan about the utilization of resources, because is a financial plan that is used as estimate of future management operations and as a control of it. If we would like to make good use of this business budget as a tool for planning, we should try to opimize all over the business by relating business operation as far as the effective use of the economic resources in business and the supplying of it are concerned and financial budgets to the responsibility unit center. As this paper is about the budgetary management pattern of marketing based on the adaptive accounting control system, I shall begin with a description of the feature and role of responsible accounting system in management accounting. I shall also deal with the Ex ante accounting system and the Ex post optimum accounting system which are essential to the control stage of business budgeting. And finally, accounting to the control process of adaptive accounting system that fit in with the reality, I shall design a budgetary management pattern of marking section. I wish this paper would be helpful to the activity of budgetary management. A budget is an important step of diverging point. Consequently, when we set up a budgetary pattern based on the adaptive accounting system as far as the control accounting is concerned. I believe that the step of responsible accounting will be a more elaborate and scientific step of management.

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

• The Journal of Asian Finance, Economics and Business
• /
• 제8권9호
• /
• pp.189-199
• /
• 2021

This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권3호
• /
• pp.265-276
• /
• 2020

The study aims to explore the problems of the existing Shariah Governance Framework (SGF) and its concerned authorities in the context of Bangladesh. Thus, according to responses from 17 respondents, this study outlines that Bangladesh has an absence of a shortage of experts, experienced, knowledgeable, and qualified Shariah people at all levels (i.e., the central bank, Islamic banks, Shariah Supervisory Boards (SSBs), and regulators). Therefore, Bangladesh does not have a separate Islamic banking act, Shariah audit firm, Shariah index institutions, and comprehensive SGF. The existing guideline has a limitation concerning its comprehensiveness, accountability, responsibility, and structure of SSBs. Islamic banks do not follow the instruction of the central bank in the formation of SSBs. As a result, there is an absence of competent and qualified SSB, which also results in the functions of Shariah departments as well as Shariah applications. Usually, the Board of Directors (BOD), management, executives, customers, and the public also have the conceptual gap about Islamic banks, SGF, and banking system compared to the regular prayers, faith, and belief. Concisely, Bangladesh requisites a comprehensive SGF, Islamic banking act, a standard accounting system, and a robust Shariah audit system for the overall development of Islamic banks and SGF.

• 지식경영연구
• /
• 제21권2호
• /
• pp.1-19
• /
• 2020

The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

• 한국산림과학회지
• /
• 제96권6호
• /
• pp.724-729
• /
• 2007

우리나라의 산림자원은 그 양적인 증대에도 불구하고 임업의 낮은 채산성으로 인해 경제적인 자산으로서의 가치를 인정받지 못하고 있다. 1998년에 시행된 제4회 국부통계 조사 시 입목자산에 대한 통계를 산림청에서 추계한 이후, 입목자산에 대한 올바른 평가가 이루어지지 못하고 있으며, 심지어 입목자산의 분류기준에 대해서도 명확한 기준이 정립되어 있지 못한 실정이다. 따라서 본 연구에서는 현재 우리나라 자산분류를 규정하고 있는 '1993 국민계정체계(상 하)'와 그 모태가 된 UN의 '1993 SNA' 원문을 대상으로 입목자산과 관련된 조항들을 비교 검토함으로써 입목자산의 분류를 위한 기준을 정립하고차 하였다. 그 결과 기존의 '1993 국민계정체계'는 인공조림여부에 따라서 천연림은 비생산자산으로 인공림은 생산자산으로 구분하고 있으나, 이는 원문인 '1993 SNA'의 취지를 충분히 반영하지 못하는 것으로 분석되었다. '1993 SNA'의 원문에서는 인공조림의 여부보다는 오히려 소유관계와 제도권 관리주체의 책임 하에서 통제 관리되는가의 여부를 기준으로 적용하여, 천연림의 경우에도 생산자산으로 구분하는 것이 가능하도록 규정하고 있었다. 따라서 '1993 SNA' 원문의 취지에 부합되도록 '1993 국민계정체계'를 개선하고 입목자산에 대한 분류기준을 정립하도록 개선안을 제시하였다.