學校法人會計制度의 問題點 및 改善方案

黃允植,崔俊鍚 한국산업경제학회 1990 산업경제연구 Vol.3 No.1

會計的 配分項目의 有用性에 관한 實證的 硏究 : 發生主義會計를 방어하는 입장에서

黃潤植 동국대학교 경주대학 1990 論文集 Vol.9 No.-

在庫資産評價方法 選擇傾向 관한 硏究

黃允植 東亞大學校 1990 東亞論叢 Vol.27 No.1

The purpose of this study is to research the trend of inventory method choice. Firstly, this paper examined the realtion between structure of ownership and alternative inventory method choice, but a significant evidence does not be conceived. That result may be caused by the virtual non-separation between ownership and control, different conditions of securities market, and satisfaction of manager's needs through non-accounting process. Accordingly, this paper is to explain the trend of inventory method choice with industry basis from a viewpoint that is differently determined by the purpose of choice, conditions fo applicaiton, situation of business, and properties of holding inventory. The result of the independence test by the X²distribution implies that the relation between inventory method choice and industry basis is not independent. Consequetly, it may suggest that the trend of inventory method choice is forecasted by the industry basis.

意思決定 原價計算「시스템」의 設計

黃潤植 울산과학대학 1980 연구논문집 Vol.5 No.2

現代原價計算「시스템」에 있어서 製品製造原價를 획득하는 것은 많은 目的中의 하나에 불과하다. 다른 目的中에서 重要한 것은 많은 意思決定의 經濟的 結果를 豫測하기 위하여 信賴性있는 基礎를 얻는데 있다. 本稿의 目的은 意思決定「프로세스」와 原價計算「시스템」을 對應시키는 것이다. 그러면 자연히 原價計算「시스템」은 意思決定要求에 의해 設定된 意思決定「모델」에 대하여 目的適合한 原價「데이타」를 提供할 수 있기 때문이다. In modern cost accounting systems, obtaining the inventory cost of finished product units is regarded as only one among various purposes. Other purposes include getting a reliable basis for predicting the economic consequences of a host of decisions. Matching the decision-making process with cost accounting systems, we can design the systems which have the ability to supply the relevant cost data for decision models established by decision needs.

事象硏究 設計上의 諸問題

石琪濬,黃允植 東亞大學校 大學院 1992 大學院論文集 Vol.17 No.-

國民年金 適用對象 擴大 方案

黃潤植 한국복지행정학회 1997 복지행정논총 Vol.7 No.-

情報經濟的 接近法과 人間情報處理 接近法의 統合에 관한 硏究

黃潤植 동국대학교 경주대학 1983 論文集 Vol.2 No.-

In accounting and information systems, an information economics (I/E) approach is to compare alternative information structures in terms of their net expected value. An I/E model is specified in terms of five sets which the important relationships among their elements are summarized in three functions: X=Set of relevant states-of-the-world Y=Set of message (information) about X. A=Set of possible actions. O=Set of outcomes (one outcome for each X, A pair). P=Set of payoffs (associated with each outcome). η=An information relation reating states and messages. α=A decision function (rule) such that α=α(Y, η). ω=A utility of preference function such that p=ω(0). ◁그림 삽입▷(원문을 참조하세요) Mathematically, this model may be represented as a series of functions: Y=η(X) A=α(Y) P=ω(A) A major limitation of most I/E formulations is the absence of explicit consideration of human information processing(HIP), behavioral variables, and behavioral relationships. A closer examination of this research reveals that an implicit, Baysian information-processing rule is assumed. However, few studies have investigated the specification error that may exist if other processing rules and behavioral variables are more representative in extant information system choice solutions. Three approaches to HIP have received sufficient attention in the accounting literature. These are the lens model, the probabilistic judgement (Baysian) approach, and the cognitive complexity/cognitive style approach. ◁그림 삽입▷(원문을 참조하세요) X_s=The portion of the environment about which the individual is concerned (the distal variable). r_ei=The relationship between X_e and Y_i (validity coefficient). Y_i=Cues which may be used to judge the current state or to predict some future states of X_e. r_si=The relationship between Y_i and X_s (utilization coefficient). X_s=The individual's judgement of the state(or prediction of some future state) of X_e. r_a=The relationship between X_e and X_s (response validity). Relationships existing on each side of the lens model have typically been described via linear multiple regression equations. ◁그림 삽입▷(원문을 참조하세요) Since the lens model is primarily a descriptive model, it may be deemed to be more representative of empirical information-(cue)-processing systems. Compared to I/E model, however, this model tends to be incomplete with respect to the decision rules use (α) and the ultimate payoff realized(ω). The two models differ sharply in their orientation. the I/E model is primarily normative, whereas the lens model is primarily desciptive. However, models which guide accounting research and practice rarely can completely ignore either of these dimensions. That is, normative models which lack some descriptive validity imply little for system design issues. Also, descriptive models which rely on principles that are not logically derived from goal premises are unlikely to remain in use. An integrated model, which HIP functions and behavioral factors are added to the typical I/E formulation and explicit decision rules and payoff considerations are added to the typical lens study, may be suggested as follows: ◁그림 삽입▷(원문을 삽입하세요) I/E and lens model may be integrated by the behavioral factors B, which affect ρ and α. Information processing system ρ may be specified as a maximum likelihood estimator of X, or, as Bayes's theorem dictates, in terms of a judgement process which produces posterior probabilities. Cognitive style, which refers to the style of B, concerns the decision rules and approaches or style in information processing preferred by different decision makers. Studies of cognitive style have divided decision approaches into two types of reasoning-heuristic and analytic. Since accounting information is intended for ex-post evaluations of decision and actions, the feedback factor is incorporated in the integrated approach. t=The time point of information processing and decision. X_e'ti-1=Results of privious actions. Y_i't-1=Performance feedback cues. Y_it-1=η(X_et-1) Y_i't-1=η(X_e't-1) X_st=ρ(Y_it-1, Y_i't-1)=ρ{η(X_et-1), η(X_e't-1)} A_t=α(X_st) P_t=ω(A_t)

會計情報의 相對的 有用性評價에 관한 實證的 硏究

黃允植 동아대학교 경영대학 1990 經營硏究 Vol.- No.4

The basic objective of accounting is to provide users with a useful information for economic decision making. Over the last decades there has been a considerable research focused on the improvement of the usefulness of accounting informations. This study is designed to test (1)The usefulness of current accounting information provided for decision making of investor group and (2)The attitude of preparing group th the requirement of new information. In practical, the study was carried by a questionnare investigation over both of preparing and using group of financial reports, in order to find the identities between those groups in order of the importance of the items. The main objective of the study is to promote the usefulness of financial reporst, and a close study for public announcement is to be conducted in pursuit of the reality, The purpose of accounting must be to provide with more useful informations, and it must be totally determined both in qualitative and quantitative sides in order to select items of information. In order to analsyze each x-group, Y-group and Z-group, the method of analysis of variance was used. As a result, 21 items were disregarded and rejected. And significance level 5% was used to see difference of those. In addition, frequency analysis was conducted where it is necessary and conducted correlative analysis with the chi-square examination. After a practical study, a final conclusion is made as follows: First of all, it was revealed that both of preparing and using group were likely being back of understandability of financial information while they realize the financial informations as a variable means of controlling stock-prices effectively. Secondly, those two groups are having a different view-point in regard to whether the financial informations are worthy to thrust on the fairness. Thirdly, intermediators(stock analyst and investment consultant) have a tendency to set a higher valus on non-accounting informations in korea. Forthly, the contribution of the system of director-in-charge for the public announcement. Finally, most of the investors desire additional information like as the trends of future-directive and also dynamic.

企業社會責任會計의 遂行과 公示에 관한 硏究

黃允植 동아대학교 경영대학 1989 經營硏究 Vol.- No.3

Corporate Social responsibility accounting refers to the identification, monitoring, measurement, and reporting of the social and economic effects of an institution on society. Other terms in common use for Corporate social responsibility accounting include Corporate social responsibility disclosure and corporate social reporting Corporate Social responsibility accounting may include some or all of the following topics: employee related information. pollution and environmental protection data, product safety, energy usage, R & D activity, productivity statistics, and community projects and relationships. Although very little Corporate social responsibility accounting data are required by regulatory bodies, such as the SEC, many firms have taken the initiative and are now providing Corporate social responsibility accounting data in their annual reports on a voluntary basis. There is no well-deveioped theory of why firms incur nontrivial costs in voluntarily providing social responsibility accounting adta. Positive theory on social responsibility disclosure divided into two groups capital market studies and socio-economic(non-market) studies. Since, the objective of this study is to develop a model to examine managements incentives for incurring nontrivial costs to provide voluntary social responsibility information in annual report, socio- economic(non - market) studies was utilized. Several hypotheses are derived from reviewing the Corporate social responsibility accounting disclosure literature. The essence of the hypotheses is that a positive relationship exists between firm specific characteristics and the level of social responsibility disclosure provided by the firm. The dependent variable developed in this study is the level of social responsibility disclosure provided to the firm s constituencies in its annual report. The independent variables developed are the firm's size, the firm's industry, management's perception of the industry's political visibility, systematic risk, profitability, degree of stockholder pressure, and the firm s growth rate.

韓國 會計制度의 文化的 關聯性

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.