• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.749-759
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• 2020

Over the years, numerous Micro, Small, and Medium Enterprises (MSMEs) have been vigorously established across many countries. Even though the Internet of Things (IoT) has enabled companies to anchorage business returns, most Indonesian MSMEs are highly susceptible to failure and one of the main issues is the inability to manage their financials effectively. The literature on accounting points out that the success of MSMEs owing to the usage of cloud-based Accounting Information Systems (AIS) or Cloud Accounting (CA) could reduce the rate of failure by managing multiple accounting information at a low cost. Although many benefits exist, Indonesian MSMEs are not adopting these platforms in their daily business activities. This study investigates the factors that influence Indonesian MSMEs' intention to adopt CA. The study is directed by unstructured in-depth interviews with seven bestseller MSMEs where a thematic analysis technique was employed to identify them. The interview findings and prevailing literature on the influencing factors based on the TOE (technological, organizational, and environmental) framework to adopt CA in Indonesian MSMEs context are perceived benefits outweighing the cost, perceived compatibility, perceived complexity, owner-manager knowledge on accounting, organization size, competitive pressure, and informal network. The conceptual model further includes government intervention as a moderator in the model.

• Asia pacific journal of information systems
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• v.5 no.2
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• Korean Management Science Review
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• v.14 no.2
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• pp.199-223
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• 1997

This paper represents an exploratory effort to test empirically the contingent relationships between the contextual variables, such as user task characteristics and personality, and the information characteristics of Accounting Information Systems (AIS), and to prove the effects of influence factors on the increase of personal office productivity. In this study, it was suggested that personal office productivity is influenced by the fit between the contextual variables and the information dimensions of ALS. It was also proved that influence factors have a positive effect on the increase of personal office productivity.

• Korean Management Science Review
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• v.8 no.1
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• pp.109-125
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• 1991

In this study, it was empirically proved that there is significant congruence relationships between the information characteristics of Accounting Information Systems and the contextual variables of organiational structure, task characteristics, It was also supported that influence factors, such as user participation, top management support, capability of information system personnel and the existence of steering committee have an effect on the relationships.

• Journal of Convergence for Information Technology
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• v.10 no.9
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• pp.8-14
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• 2020

The objective of this research is to investigate how implementation of smart factory systems(SFS) effects management accounting(MA). The results based on data collected from 108 Korea small and medium enterprises(SME) confirmed that SFS implementation caused significant MA changes. Estimated regression models revealed that the most important SFS characteristic were the analytical capabilities since it positively influenced MA changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and MA employee's job. In the segment of budgeting, the quality of implementation of specialized bedgeting software had significant and positive influence. The only negative correlation founded was the one between the uncertainty of business environment and adoption of modern accounting techniques. Results from this study provide that SME should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in MA prctices.

• Journal of the Korean Operations Research and Management Science Society
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• v.28 no.4
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• pp.61-84
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• 2003

This study empirically examined the impact of national culture on the amount of information provided by management accounting information systems (MAIS). Two very different cultures, the Korean and Australian cultures, were considered in our study The results showed that the much more flexibility performance information is provided in Korean firms, while the amount of quality performance information and traditional cost control information (TCCI) produced in Australian firms is much more than in Korean firms. However, it was found that in the amount of financial performance information and advanced cost control information (ACCI), there exist no significant differences between Korean firms and Australian firms. We also investigated the effect of the three-way interactions among national culture, level of advanced manufacturing technology (AMT), and information on production performance. The results of this study revealed a significant impact of three-way interactions on the improvement of production performance. In conclusion, we suggest that under high levels of AMT, Korean firms need a large amount of information-based MAIS, while Australian firms require the ACCI and nonfinancial performance information-oriented MAIS.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.17 no.32
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• pp.297-308
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• 1994

In the information system, there are many fields that used by decision making support system. Nowadays, the reasons that the need of the decision making system in audit is increased, are as follows. \circled1 The increased of competitiveness in audit environment \circled2 The rapid replenishment of computer hardware and computer system in corporations. The purposes of this study are as follows. \circled1 The connection of Internal management assess results and practical examination. \circled2 In the making of audit opinion, the establish of non-measure and evaluate logic. \circled3 The suggestion of knowledge base structure about the audit task. \circled4 The development of prototype system for the accounting audit expert system. The expected usefulness of accounting audit expert system development are as follows. \circled1 Audit time may be saved \circled2 The consistence of opinion will be increased \circled3 The elevation of audit technique \circled4 The decreased of audit risk \circled5 In the decision making rationlization of accounting information users, it will be proved as usefulness.

• Journal of Korean Library and Information Science Society
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• v.10
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• pp.157-191
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• 1983

The purpose of the study is to build a general cost a counting model for university libraries, to clarify the possible areas of its a n.0, pplication by employing job cost accounting and process cost accounting methods. System analysis is performed as to the fields of acquisition, processing (cataloging & classification), and book shelving system. The existing operation processes and time required for each operation of these three systems are analyzed, from which detailed system flowcharts were drawn and job descriptions and the content of job were identified. The results of the study can be summarized as follows: (1) The processing time of one book in each systems: Oriental books. a. Acquisition system. the time required the time required in case of job cost case of job cost accounting after purchasing, 8 min. 21 sec. the time required in case of process cost accounting 15 min. 7 sec. b. Processing system. the time required for non-duplicate, 34 min. 40 sec. the time required for duplicate, 8 min. 49 sec. the time required for purchasing of more than the time required two copies at a time. 4 min. 44 sec. c. Book shelving system. the time required. 1 min. 43 sec. Western books. a. Acquisition system the required in case of job cost accounting, 9 min. 1 sec. the time required in case of process cost accounting. 15 min. 7 sec. b. Processing system. the time required for non-duplicate, 32 min. 58 sec. the time required for duplicate, 9 min. 26 sec. the time required for purchasing of more than two copies at a time. 5 min. 33 sec. c. Book shelving system. the time required. 1 min. 43 sec. (2) Total sum of processing time and processing cost per book. Oriental books (including material cost) the time required. cost. a. non-duplicate, 51 min. 30 sec. 2, 791 won b. duplicate, 25 min. 39 sec. 1, 580 won c. purchasing of more than two copies as a time, 21 min. 34 sec. 1, 368 won Western books(including material cost) a. non-duplicate, 49 min. 48 sec. 3, 189 won b. duplicate, 26 min. 16 sec. 1, 846 won c. purchasing of more than two copies at a time. 22 min. 23 sec. 1, 388 won

• Management & Information Systems Review
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• v.7
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• pp.141-168
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• 2001

The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

• Information Systems Review
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• v.16 no.3
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• pp.215-242
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• 2014

This paper investigates accounting principles about social infrastructure on Korean National Accounting Standard and on National Accounting Standards from other countries that adopted a accruals- based national accounting standards. Social infrastructure as assets has important value in financial statements of Korea and deterioration or insufficient management of social infrastructure accompanies a huge social cost. Therefore, understanding the characteristics and related accounting standard for social infrastructure is necessary. To do this, we examine the accounting standards of U.S., New Zealand, and Australia. We also review the financial statement of local government. Based on these findings, this paper suggests that a preventive-asset management approach should be applied and alternative depreciation method for social infrastructures is developed. Moreover, a local government needs to provide important accounting information to the public in a timely and reliably manner.