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黃允植 동아대학교 경영대학 1992 經營硏究 Vol.- No.6
Business entities operating in the world are now subject to a growing number of environmental laws and regulations. These entities may be responsible for significant cleanup costs and liabilities, and also be liable for personal injury claims from employees and customers of there are toxic problems in the workplace or associated with their products. There are many issues of environmental matters such as estimating cleanup costs, disclosures for asserted and unasserted contingencies, and auditing and reporting on the liabilities and contingencies resulting from violations of these laws and regulations. In order to determine the proper treatment of these matters in reporting to users of financial statements, previous related studies are reviewed. The statements of Emerging Issues Task Forces of FASB, Financial Reporting Release No. 36 of SEC and Audit Risk Alert and others of AICPA are useful and valuable.
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황윤식 동아대학교 경영대학 1999 經營硏究 Vol.- No.13
Activity Accounting is a process of accumulating and tracing cost and performance data to a firm's activities and providing feedback of actual results against the planned cost to initiate correctives action where required. Activity form the foundation of cost management systems. An activity describes the way an enterprise employs its time and resources to achieve corporate objectives. Activities are processes that consume substantial resources to produces an output. Cost management uses activity cost and performance information to guide formulation of strategic plans and operational decisions and identify improvement opportunities. The cost system therefore reports that the low-volume specialty products are among the most profitable products sold by the division-an aberration form reality. An activity accounting system, however, would trace costs to products on the basis of actual activity usage. The resulting product cost shows that low-volume products such as the special headlights were more costly than had been previously thought. This article briefly review problems on explain the concept of ABC system that can solve the problems, consider the effect ABC system and the system design and analysis procedures of ABC system theoretically.
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黃潤植 동국대학교 경주대학 1995 東國論集 Vol.14 No.-
Accounting practices evolve to suit the circumstances of a particular society at a particular time. However, Korea has adopted accounting systems from Western Countries. The usual 'decision usfulness' definitions, Behavioral Accounting Research, and Market-Based Accounting Research focus on the level of the individual. This paper focuses on the macro-social, cultural level which is different from those mainstream approaches to the issue of usefulness. Hofstede's research (1980, 1983) aimed at detecting the structural elements of culture revealed four underlying societal value dimensions labelled Individualism, Power Distance, Uncertainty Avoidance, and Masculinity. Gray(1988) proposed that the value systems or attitudes of accountants may be expected to be related to and derived from societal values. He related four accounting varables to Hofstede's dimensions : Professionalism, Uniformity, Conservatism and Secrecy. Based on Hofstede-Gray Model, accounting subculture of Korea represented by the preferences for Statutory Control as apposed to Professionalism, Uniformity, Conservatism, and Secerecy, which is derived from its cultural environments characterized by Collectivism, strong Power Distance, strong Uncertainty Avoidance, and Femininity society. Accounting subculture of Korea inferenced by the Hofstede-Gray framework is far different from that of Anglo-America, comparing that of Germany, France, and Japan. This paper examined cultural relevance of Korean accounting system and practices, exploring the relationships between Hofstede's cultural values, Gray's accounting values, and accounting system/practices in U.K., U.S., Germany, France, and Japan. Accounting system, concepts, or practices supposed to be relevant to Korean accounting subculture utilizing the Hofstede-Gray framework are as follows ; 1. Generally accepted accounting principles(GAAP) in Korea have been developed in the form of decrees and regulations of governmental agencies. 2. Korean GAAP contains many provisions derived from the Commercial Code, Income Tax Law, and Assets Revaluation Act. 3. Financial Accounting Standards(FAS) to be followed by all business enterprises emphasises the reliability, conservatism, and materiality as the characteristics of accounting information, but does not enumerate the relevnace directly. 4. Interperiod tax allocation, interest imputation, discontinued operations, and segmental reporting practices are not adopted or implemendted in Korea. Accounting system, concepts or practices supposed to be irrelevant to Korean accounting subculture are as follows ; 1. FAS in the form of decrees does not contain relatively detailed legal requirements, and the interpretation of some articles of it is in the vague. 2. FAS lists the consistency, but does not enumerate the comparability as the characteristics of accounting information. 3. Enforcing the preparation of Cash Flow Statement, capitalization of Interests, measuring on the basis of present value, and disclosing of the post Balance Sheet events which do not have the evidences of conditions existing at balance sheet date would have been adopted from U.S. practices without considering the cultural values of Korea. Cultural relevance of the practices for accounting changes, error corrections, installment sales, long-term contracts, assets revaluation, business consolidation, LiFo, and R & D are not easily assessed, since the practices are probably influenced by conflicted cultural values or noncultural, economic consequenses.
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