• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1099-1110
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• 2020

This research tests the effects of institutional pressures, the use of performance measurement systems and accountability, and moderation effects of human resource capability between institutional pressures and the use of performance measurement systems in the Local Government institutions in Indonesia. The research aims to provide empirical evidence both quantitatively and qualitatively that isomorphism institutional pressures occurred in the scope of implementation of the performance measurement system and accountability in the public sector organizations and to show the importance of human resource capability enhancement in reducing external pressure impact. In addition, it tries to develop the correlation model of institutional pressures, human resource capability, implementation of the performance measurement system, and accountability of public sector organizations. The research used mixed methods with sequential explanatory design. The data collection used surveys and interviews in 209 regency/Special Region of Yogyakarta and Central Java local governments as samples. The research result indicated that the institutionalization process of the performance measurement is influenced by institutional pressures, especially coercive and mimetic pressures. Human resource capability was unable to weaken institutional pressures effects in the performance measurement system implementation. The research also proved that the use of a performance measurement system was able to improve local government institution accountability.

• Journal of Korea Society of Industrial Information Systems
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• v.20 no.6
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• pp.11-20
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• 2015

This paper describes design and implementation experience of SAS-G2S slotmachine accounting protocol middleware system that converts the legacy binary format SAS (Slot Accounting System) protocol with servers with recent standards G2S protocol. The paper examines the difference of two protocols such as link control, message format, and parameters. The converter architecture uses bridge and connector patterns and implemented in C++ and Python mixed language on Linux environment. The prototype system uses a 1GMHz-512MB linux machine and has passed Korean official protocol compatibility and performance test in 2015.

• Journal of the Korea society of information convergence
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• v.6 no.2
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• pp.61-66
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• 2013

In this study, the accounting information systems and Satisfaction with computerized accounting education study. As the control variable, computer usage time and computer experience were used. To sum up the analysis result, Details of the quality of accounting information system, quality system quality, information quality, service quality, satisfaction of computerized accounting education was analyzed significant effect. Used to control variable, computer usage time. Computer usage time of the control variable in the system quality, information quality and significant impact on satisfaction. Computer experience of the control variable in the system quality, information quality and significant impact on satisfaction.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.34 no.2
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• pp.35-48
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• 2011

In this paper, we have studied the impact of adopting XBRL (eXtensible Business Reporting Language) on information asymmetry in capital markets with the additional research on the usefulness of XBRL data how to improve the quality of accounting information. From the Kosdaq XBRL service, the samples are selected including 38 adopted companies and the 30 non-adopted companies for the paired analysis. The daily stock return volatility (VOLA) as independent variable and other several controlling variables have been added for the regression analysis to measure the impact on information asymmetry in capital markets. he analytical result indicated that the asymmetry hypotheses that XBRL data will give a significant impact on the capital market and will reduce the volatility, which are expected in the hypotheses. This is the first analytical research on the capital market and its impacts to the capital market from adopting XBRL based accounting information. Additionally, the analysis showed the impacts on the reporting cycle of accounting information and its usefulness of accounting data itself.

• Management & Information Systems Review
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• v.36 no.1
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• pp.1-19
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• 2017

One of the methods of securing the reliability of accounting information is maintaining high audit quality. The first step of improving audit quality is lowering audit engagement risks. Thus, this study analyzed the relationship between the characteristics of accounting firms and audit engagement risks based on the Bayesian Network. For this, Markov Blanket, the minimum explanatory variable set, which affects audit engagement risks, was presented, and based on the drawn causal relationship, sensitivity analysis was conducted to verify the characteristics of accounting firms, which affect audit engagement risks. The existing preceding research that used multiple regression analysis presumes the linearity between explanatory variables and dependent variables, so there was a limit in drawing the relationship between explanatory variables. Therefore, this study figured out the interdependence between variables using the General Bayesian Network and examined the impact that each variable has finally on audit engagement risks that affects the audit quality. The results of this study would greatly contribute to improving the efficiency of the supervisory task by allowing a supervisory institution to identify an accounting firms that does not manage audit engagement risks properly and to improve the supervision of the accounting firms in advance. In addition, this study will be used as a reference when a supervisory institution would improve the system related to audit quality by presenting the characteristics of accounting firms related to the audit quality.

• Asian Journal of Business Environment
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• v.9 no.2
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• pp.35-46
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• 2019

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

• Management & Information Systems Review
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• v.14
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• pp.101-115
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• 2004

As a corporate and a taxation account have relationships each other, one cannot be ignored by the other from concrete and excepted points of view. In reality, as they are mixed and the taxation account has been regarded as absolute, we cannot deny that the role of a pure corporate account is intruded by taxation account. Therefore, it is important that both should be adjusted in order to develop their own roles between a corporate account and a taxation account. In order to develop the both accounts soundly, we should solve the problems as follows. First, we should discriminate closing adjustment affairs from reporting adjustment ones, In the process of adjusting for taxation report. Second, the manager and the accounter need to comprehend on the origin and reality of a corporate and a taxation account and improve their capacity of accounting. Finally, as the goals which both aspects seek for are different, it is difficult to meet each other. But it will be a shortcut for enhancing the capacity of the corporate management, and developing the accounting systems of Korea, to compensate the differences each other. In conclusion, this writer suggest that the corporate accounts should be treated according to the corporate accounting principle, and taxation law has to be reformed so that taxable income may be counted based on the former assertion.

• Journal of Digital Convergence
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• v.11 no.10
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• pp.351-357
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• 2013

This research studied that the effect of consulting local SMEs focusing on the effective factors related to quality of theoretical study and the previous studies according to research model and research hypotheses. Also, in this empirical analysis, analyzed the consulting performance that distinguish such as consulting procedures quality, consulting adaptation, consultant emotional intelligence and efforts factors. Second, in relationship with consulting adaptation and performance, statistically significant relationship showed weak. Finally, the quality of the consultant engagement and emotional intelligence was analyzed high significance. Therefore, this study further accounting information systems consultant at consultant emotional intelligence factors can expect a useful guidelines.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.1
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• pp.59-69
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• 2019

The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders. The objective of this paper is to explore the impact of audit characteristics on firm performance. In this study, external audit quality (BIG4), frequencies of audit committee meetings, and audit committee size are used as the proxies of audit characteristics and firm performance is measured through ROA, profit margin and EPS. A total of 503 firm years are considered as sample size from the listed manufacturing firms of Dhaka Stock Exchange (DSE) during the period of 2013 to 2017 to find out the impact of audit characteristics on firm performance. In this study, multivariate regression analysis is conducted using the pooled OLS method. Moreover, time dummy and lag model of multivariate analysis are also analyzed as robust check. The multivariate regression results find that external audit quality (BIG4) and audit committee size are significantly positively associated with firm performance. This study also finds that there is a significant negative relationship between audit committee meeting and firm performance. This study recommends that the regulatory authority and audit committee should review the frequencies of audit committee meeting to make it more effective to ensure better firm performance.

• Journal of Convergence for Information Technology
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• v.9 no.6
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• pp.75-82
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• 2019

In the era of the 4th Industrial Revolution when ICT and convergence are emphasized, companies want talented people with a wide range of complex problem solving competencies, system competencies as well as major knowledge. This study examined the difference in perceived competency needed for future accounting officers using 166 valid questionaries prepared with 4 factors based on previous researches. The result shows that the workers, who majored in accounting and have more than 5 years of company experience, and the CEOs think the social competence is the most important while the accounting professors think the major competence is the most important qualification. These results indicate that, in order to reflect the industrial needs, the colleges should change their accounting major curriculums to provide various competences such as the social competence in addition to the basic major competence.