Q방법론을 활용한 회계윤리 인식에 대한 연구

이도희,왕현선 한국회계학회 2015 회계저널 Vol.24 No.6

회계윤리는 윤리경영의 일환으로 중요한 역할을 하고 있다. 이에 따라 최근 우리사회에서도 회계윤리의식 및 회계투명성의 제고를 통한 윤리경영의 실현을 위하여 다각적인 차원에서 공론화되어 왔고, 회계윤리 교육이 그 동안 활성화될 수 없었던 이유에 대하여 재조명하게 되었다. 미국회계학회의 베드포드위원회는 “전문적인 회계교육은 필요한 기술과 지식을 강조할 뿐만 아니라 전문가에게 윤리적인 기준과 실천을 교육해야 한다”고 강조한 바 있다. 또한, 미국공인회계사회 역시 윤리과목이 회계교육에 포함되어야 할 것을 건의하였고, 회계감독국협회는 공인회계사응시자격 부여조건으로 기업윤리 및 회계윤리과목의 수강을 제안한 바 있다. 이와같이 회계윤리는 회계윤리 현장에서 더 이상 선택이 아닌 필수과목으로써 자리매김해야하는 환경에 놓여있다. 이에 본 연구에서는 회계윤리에 대한 인식이 과연 어떠한가에서 출발하였다. 특히, 본 연구는 인식에 대한 본질적인 차원에서 출발하여, 향후 양적연구를 위한 탐색적 연구로서 유용한 질적연구방법인 Q방법론을 활용하였다. 즉, Q방법을 활용하여 회계 및 회계윤리교육 참여경험이 있는 응답자를 대상으로 회계윤리에 대한 주관적 인식을 유형화하고자 하였다. 인식을 유형화하기 위하여 Q방법론을 활용함으로써 향후 실증연구를 위한 가설발견적 접근의 유용성을 재고하고자 하였다. 분석을 위하여 23명의 P표본과 26개의 Q진술문을 바탕으로 분석한 결과, 4개의 유형으로 정의되었다. <유형 Ⅰ>은 ‘윤리의식’과 ‘권위의식’을 강조하였다. 특히 ‘윤리의식’은 강하게 긍정하는 반면에, ‘권위의식’과 같은 용어에 대하여는 강하게 부정하고 있는 것으로 나타났다. 즉, 회계윤리는 관계자들의 기본적인 윤리의식 자체가 중요함을 강조하고 있어 <유형Ⅰ>를 「윤리의식강조형」으로 명명하였다. <유형 Ⅱ>는 ‘담당자의지’, ‘양심’, ‘통제시스템’, ‘모니터링시스템’ 등의 개념이 회계윤리와의 관련성이 높다는 의견을 나타낸 반면에, ‘갈등관리’, ‘타성관리’ 등의 용어에 대하여는 강하게 부정하는 것으로 나타났다. 따라서, <유형 Ⅱ>를 「제도지향형」으로 명명하였다. <유형 Ⅲ>에서는 ‘투명성’, ‘윤리적 문화정착’, ‘윤리의식’ 등의 개념이 회계윤리와의 관련성이 높다는 의견을 나타낸 반면에, ‘권위의식’, ‘회계관리경험’, ‘담당업무’ 등의 개념이 관련성이 없는 것으로 나타났다. 따라서, <유형 Ⅲ>을 「투명성강조형」으로 명명하였다. <유형 Ⅳ>는 ‘CEO의지’, ‘윤리의식’, ‘투명성’ 등의 개념이 회계윤리 인식과의 관련성이 높다는 의견을 나타낸 반면에, ‘권위의식’, ‘타성관리’ 등의 개념이 관련성이 없는 것으로 나타났다. 따라서, <유형 Ⅳ>를 「CEO의지형」으로 명명하였다. 최근 우리사회에서는 윤리경영에 대한 관심의 증가와 더불어 재조명이 시작되었다. 따라서, 윤리경영과 더불어 회계윤리에 대한 이론적, 규범적 틀이 체계화 및 연구의 중요성이 그 어느 때보다 강조되고 있다. 윤리경영은 21세기에 필요한 경영자의 도덕적 덕목이며 경영철학이다. 또한, 윤리경영의 출발은 바로 회계의 투명성, 회계에 대한 윤리적 사고를 전제했을 때 계속기업의 가정을 담보할 수 있을 것이다. 또한, 질적연구는 현실세계, 사회현상, 사물, 인물 등을 “있는 그대로” 바라보면서 그곳에서 보 ... Accounting ethics plays an important role as a part of ethical management. Recently, to practice ethical management through improving transparency and ethics in the field of accounting has come under spotlight and the reason why the education on the ethics wasn't much activated in our society is currently being reviewed. The Bedford Committee of the American Accounting Association has ever argued that "Specialized accounting education should underscore not only its necessary technology and knowledge but the ethical standard and practice of the experts. The American Institute of Certified Public Accountants has suggested that accounting ethics be included in the education. The Accounting Supervision Institute has also proposed taking courses like business or accounting ethics be a must to prospective certified public accountants. Likewise, accounting ethics has come to be a required subject not an optional one today. Therefore, the paper starts from a basic level of the recognition on the ethics, and then applies a Q methodology, which is a very useful qualitative research method for the next quantitative research. In other words, I've tried to categorize a subjective perception on the accounting ethics after surveying respondents who have ever participated in the accounting ethics education, utilizing the Q methodology. And I've tried to improve the availability of a hypothesis heuristic approach for further empirical studies. The analysis based on 23 P-samples and 26 Q-statements are divided into 4 groups. The <Type Ⅰ> puts on emphasis on 'ethics' and 'authority'. Especially, they strongly approve the 'ethics', but denounce the term, 'authority' widely. I call the <Type Ⅰ> as 「Conscience and Ethics Type」, because they stress the basic moral of the related people itself. The <Type Ⅱ> suggests that accounting ethics are highly relevant to the conception of 'the will of the person in charge', 'conscience', 'control system', 'monitoring system' and so on. On the other hand, the <Type Ⅱ> strongly denies the term of 'conflict management', 'force of habit management', whereby I name the <Type Ⅱ> as 「 Institution Intention Type」. While the <Type Ⅲ>, 「Transparency Type」, proposes that the concept of 'transparency', 'settlement of ethical culture', and 'ethics' be closely related to the accounting ethics, 'authority', 'accounting management experiences', 'assigned tasks' isn't. The <Type Ⅳ> thinks the accounting ethics has a strong relationship with 'the will of CEO', 'ethics', 'transparency', but has not with 'authority', 'force of habit management' etc. So, I call the <Type Ⅳ> as 「CEO intention Type」. Recently, the interest in ethical management is increasing in our society. With this tendency, the theoretical and normative frames of business ethics have been systematically established. The ability to recognize and deal with complex business ethics issues has become a significant priority in twenty-first-century companies. In recent years, a number of well-publicized scandals resulted in public outrage about deception and fraud in business and a subsequent demand for improved business ethics and greater corporate responsibility. So, the accounting ethics plays an important role as a part of complex business ethics. The qualitative study is an interpretational paradigm to identify its inherent property after looking over a various and complicated reality, social phenomenon, object, and people "as it is", and then, from what's heard and seen there, restructuring each event or language. Accordingly, it is not such an easy way as researchers should have a competence to analyze and accept the meaning of the phenomenon. Since it doesn't require lots of specimen, there exists a lack of objectivity in the qualitative methodology. Nevertheless, I expect the new paradigm to be more utilized by improving the availability of the Q methodology interlinking qualitative with quantitative information.

회계정보의 투명성 제고방안에 관한 연구

김동관(Kim Dong Kwan),김승섭(Kim Seung Sup) 한국국제회계학회 2003 국제회계연구 Vol.9 No.-

This study examined the injuring factors and improving methods in the transparency of the accounting information. The injuring factors in the transparency of the accounting information are firm's manager, accounting system, outside auditor, information user, and commercial or tax law which affected at the other accounting system. The reasons of low transparency of the accounting information are the moral consciousness shortage of the firm's manager, the illogical accounting system, the lack of consciousness shortage of outside auditor, the insufficient of outside audit environment, the useful evasion or formal application of the accounting information user's, the differences between of the commercial law's account regulation and the tax law's firm accounting standard, and etc.. Therefor, to assure the transparency of the accounting information, this study requires that (1)strengthening the moral consciousness of the firm's manager and improving the in and out environment of the finn, (2)enacting the international level's accounting standard and assuring the transparency of standard establishment, that process in Korea Accounting Institute, (3)strengthening the certified public accountant's moral responsibility consciousness and improving the audit environment, (4)strengthening the accounting information user's the positive application of the accounting information and the right of the information user, (5)harmonizing the commercial and tax law with the finn accounting standard, and etc.

국제회계기준 도입 후의 비상장기업 회계기준 제정방향에 관한 설문연구

윤승준,박종일,정영기,최관 한국세무학회 2010 세무와 회계저널 Vol.11 No.2

본 연구는 설문조사를 통해 국제회계기준을 도입한 후 비상장기업 회계기준으로 적합한 대안이 무엇인지를 탐색하였다. 따라서 먼저 상장기업과 비상장기업 회계기준이 같아야 하는가 아니면 다른 것이 좋은가에 대한 응답을 구한 다음 만약 비상장기업 회계기준이 상장기업과 달라야 한다면 어떠한 대안이 바람직할 것인지를 조사하였다. 선택가능한 대안으로는 관련 선행연구와 한국회계기준원에서 개최한 비상장기업 회계기준 관련 세미나 등에서 논의된 내용을 토대로 네 가지를 제시하였다. 그리고 응답자들이 각각 대안을 선택한 이유와 비상장기업 회계기준 제정시 고려해야 할 중요한 특성이 무엇인지를 조사하였다. 설문조사대상자는 비상장기업, 공인회계사, 금융/신용평가기관, 과세관청, 회계정책/감독기관, 교수의 6개 집단에서 무작위로 추출하였다. 설문조사에서 나타난 결과를 요약하면, 먼저 상장기업과 비상장기업으로 이원화된 회계기준체제와 관련된 설문에서 전체 응답자의 59.8%가 비상장기업에 적용하는 회계기준이 상장기업에 적용하는 회계기준과 달라야 한다고 응답하였다. 집단별 분석결과를 보면 공인회계사와 회계정책/감독기관의 경우 75% 이상의 응답자가 달라야 한다고 응답하였고, 비상장기업은 57%가 달라야 한다고 응답하였으나, 과세관청과 금융/신용평가기관은 40% 정도만 달라야 한다고 응답하여 집단간에 차이를 보였다. 그리고 비상장기업 회계기준이 달라야 한다는 응답자를 대상으로 비상장기업 회계기준으로 가장 바람직한 대안이 무엇인지를 묻는 설문에서는 네 가지 방안 중 ㈏안[국제회계기준위원회가 제정하는 SME기준을 번역하되 우리나라 현실에 맞게 수정]을 선택한 응답자가 52.5%로 가장 많았고, ㈐안[현행 기업회계기준을 유지하면서 간소화] 31.1%, ㈎안[국제회계기준위원회가 제정하는 SME기준을 번역하여 사용] 11.5%, 그리고 ㈑안[새로운 비상장기업 회계기준을 제정] 4.8%의 순으로 나타났다. 한편 비상장기업 회계기준을 제정할 경우 중요하게 고려해야 할 사항으로는 대체로 작성자의 입장에서는 쉽고 간편해야 하며, 회계처리와 재무보고 비용이 과다하게 소요되어서는 안 된다는 점과, 이용자의 입장에서는 신용의사결정에 도움이 되어야 한다는 점을 특히 중요한 요소로 생각하는 것으로 나타났다. 본 논문은 비상장기업 회계기준 도입과 관련된 네 가지 대안에 대한 설문조사를 수행하고 이에 대한 분석결과를 제시함으로써 비상장기업 회계기준과 관련된 각 이해관계자 집단이 이 문제에 대하여 접근하는 방식을 파악하고 어떠한 점을 중요시하고 있는지에 관한 정책적 시사점을 제공하고 있다는 점에서 의의가 있다. The Roadmap toward IFRS Adoption in Korea proclaimed that listed companies would be permitted to apply the IFRS from 2009 and required from 2011, whereas unlisted companies would adopt some simpler and easier accounting standards than the IFRS to reduce accounting costs and burden. It is now a facing issue, if the unlisted companies adopt the IFRS, or use the existing K-GAAP, or make new financial accounting standards. This research investigates the alternatives of the accounting standards for the unlisted companies and gets opinions from the interest groups for each alternative. Respondents are also demanded to answer what are the important things to be considered when we establish accounting standards for unlisted companies. We made a questionnaire and sent it to the six categories of interest group during the period from December 5, 2007 to January 14, 2008. The six categories of interest group are unlisted companies, C.P.A.(Certified Public Accountants), financial institutions and analysts, government tax officials, accounting regulatory agencies, and professors of accounting. We collected 640 questionnaires and used 624 of them in data analysis. The summary of major findings is as follows. We asked whether unlisted companies should adopt the IFRS or they need different accounting standards. 373 respondents (59.8%) answered that unlisted companies should use different accounting standards, which can take the circumstances of Korean unlisted companies into consideration, whereas 251 respondents (40.2%) replied that unlisted companies should also use the IFRS. The respondents choosing the different accounting standards answer the questionnaire that cost reduction in accounting practices, adoption of simpler and easier accounting principles, and lack of competent accounting personnels in unlisted companies are the main reasons why they select the alternative. We also asked the respondents who choose the different standards which accounting alternatives is more desirable for the unlisted companies. Research result shows that the IFRS for SME, including modification of it, has strong attraction (64.0%) for the accounting standards. 31.1% of the respondents chose simplifying the existing K-GAAP and only 4.8% chose establishing new accounting standards for the unlisted companies. This survey also asked whether we need to make separate accounting standards for small and medium sized unlisted companies because they usually do not have sufficient accounting infra-structures and competent accounting personnels. 59% of respondents answered "Yes" but 41% replied "No", indicating that single accounting standards for the unlisted companies would be more desirable.

영국 회사법상 회계제도에 관한 연구

심영 한국상사법학회 2009 商事法硏究 Vol.27 No.4

UK Companies Act 2006 intends to enhance shareholder engagement and a long term investment culture, to ensure better regulation and a "Think Small First" approach, to make it easier to set up and run a company, and to provide flexibility for the future. For the accounting regulations, the 2006 Act adopted the three-tier structure. UK companies acts traditionally divide companies into two groups: public and private company. Moreover, UK companies acts divide companies into three groups: small, medium, and large company for the purpose of accounting regulations. Then the 2006 Act removed unnecessary burdens on small companies. This article tries to analyze UK accounting system of Companies Act and find lessons from it. Chapter Ⅱ examines UK accounting system, including definition of financial year, definition of small, medium, large company and group, accounting records, annual accounts, directors' report, and auditor's report. This chapter especially focuses on the accounting standards where UK decided to give options to the companies which standards they would apply for their own accounts. Chapter Ⅲ analyzes UK disclosure system for the account information, including distribution and publication of accounts and reports, and filing them with the Companies House. Chapter Ⅳ makes three recommendation with lessons from the accounting system of UK Companies Act for the reform of Korea's accounting system. Korea needs to have 'tier system' for accounts in order to reduce burden on small companies and to regulate large and listed companies appropriately. Korean Commercial Code should give the right of choice of accounting standards to the small companies. Moreover, Korea needs to have flexible accounting regulatory system which can reflect the development of accounting system, international and national.

「회계정보연구」의 연구동향 분석과 시사점

조현연,백인걸 한국회계정보학회 2010 회계정보연구 Vol.28 No.4

The main purpose of this research paper is to analyze research trend and provide Accounting Information Review(AIR) with specific direction under the radical changes in accounting environment such as International accounting standards by examining research papers in issues from first(1990) to twenty sixth. To fulfill the purpose, we have made specific outline through literature review submitted by other researchers and implemented analysis from overall to detail parts. Here is research trend and direction for development of Accounting Information Review(AIR). First of all, according to the result of this research, researchers were likely to write papers with other researchers because relationship among academia and collaboration with business practice was improved. Academia should inspire scholars by offering incentives for joint research and aiding relations with business practice to sustain and develop this flow. Secondly, according to the result of citation analysis, research papers that cited precedent studies have rapidly increased more than those in Shin(2002). This indirectly illustrates that quality of Accounting Information Review has been improved and that integrated research with interrelated learning will appear soon. Lastly, according to the result of in-depth analysis, researches on financial accounting, managerial accounting, audit, and tax accounting have been increased continuously, but subjects and methodology of researches have not been diversified. we must support and care about broadening subjects of researches and methodology. Moreover, it will be more important for Accounting Information Review(AIR) to focus on fields such as accounting education and non profit accounting. These fields are one of the most important role under International accounting standards. Regularly holding academic conference and actively promoting research will guarantee overall success in international accounting standards. 본 연구에서는「회계정보연구」의 창간호부터 2009년 6월에 발행된 27권까지의 회계학연구에 관한 동향을 분석하고, 선행연구와의 비교를 통하여 그 흐름과 변화를 검토함으로써 IFRS 도입 등 회계환경변화의 중심에서 학술지로서의 발전방향을 제시하는 것이다. 이를 달성하고자 문헌고찰로써 본 동향분석을 위한 틀을 마련하여 게재논문들에 대한 전체 및 분야별 분석을 수행하였다. 본 연구결과에 따른 「회계정보연구」의 동향과 앞으로의 발전방향은 다음과 같다. 첫째, 회계정보연구에 게재된 논문 중에서 공동연구의 비중이 점점 높아지는 추세로 이는 학계간의 연계성 개선과 실무와의 협력개선이 주된 요인으로 판단된다. 이러한 흐름을 지속적으로 유지 및 발전시키기 위해 공동연구에 대한 인센티브, 실무와의 지속적인 관계 유지가 필요하다. 둘째, 인용분석 결과「회계정보연구」에 속한 논문의 인용 빈도수가 신건권(2002)의 연구시점에 비해 상당히 증가했는데, 이로써 학술지의 질적 수준이 향상되었다고 판단되며 향후에는 인접학문분야와의 통섭적인 연구가 가능할 것임을 간접적으로 시사한다. 셋째, 분야별 분석 결과 재무회계, 원가관리회계, 회계감사, 세무회계의 연구는 지속적으로 그 수가 증가했지만 연구주제 및 방법론의 다양화는 과거에 비해 큰 차이가 없다. 앞으로는 연구주제와 방법론 다양화에 대한 지속적인 관심과 지원이 필요할 것이다. 또한, 회계학교육과 비영리회계에 대한 적극적인 관심이 필요하다. 이들 분야는 그 발전 속도에 비하여 「회계정보연구」에서 상대적으로 관심이 적은 분야이며, 특히 IFRS환경에서 국내 회계학 연구와 회계실무의 경쟁력을 높여 줄 수 있으므로, 정기적인 학술 심포지엄 개최와 연구 장려를 통해 발전시켜 할 것이다.

우리나라 회계전문연구기구의 설립방안

윤승준,전규안 한국회계학회 2019 회계저널 Vol.28 No.2

This paper suggests the necessity of establishing a specialized accounting research institute that conducts basic research for improvement of accounting system in Korea. In Korea, the Financial Services Commission and the Financial Supervisory Service are responsible for the overall regulation and supervision of capital markets and accounting system. Even though accounting is one of the important social infrastructures, it has been neglected in terms of policy research. In the fields of economic and social policy, there are many government-funded research institutes and private research institutes functioning as think tanks. However, there are no specialized research institutes in the field of accounting. The main functions of the Korea Accounting Institute(hereafter "KAI"), Korea's representative accounting-related research institute, include research functions related to accounting system as well as the establishment of accounting standards. However, KAI has been concentrating most of its organizational capabilities on its role as an accounting standard setter, including the introduction of international financial reporting standards, due to various practical limitations. Therefore, it is necessary to pursue the establishment of a specialized accounting research institute that conducts policy research considering the accounting field as an important policy consideration related to the overall economy and society. In this paper, we suggest the establishment of a specialized accounting research institute in the form of public organization under the control of the prime minister. This type of public accounting research institute can cover the accounting policy on nonprofit organizations and public sector as well as corporations subject to the Act on External Audit for Joint Stock Companies, and can secure independent activities and financial stability of the organization. 본 연구는 우리나라 회계제도의 개선을 위한 기초연구, 기존 회계제도에 대한 평가 연구, 외국 회계제도에 대한 연구 등을 수행하는 회계전문연구기구 설립의 필요성 및 회계 전문연구기구의 설립 방안을 제시하는 데 목적이 있다. 우리나라에서는 금융위원회와 금융감독원이 자본시장과 회계에 관한 전반적인 규제와 감독 업무를 담당하고 있는데 회계분야는 중요한 사회적 인프라의 하나임에도 불구하고 정책연 구 측면에서 소홀하게 취급되어 온 측면이 있다. 경제사회분야의 경우 많은 정부출연연구 기관과 민간연구기관이 싱크탱크로서의 기능을 수행하고 있으나 회계분야에는 회계제도를 연구하는 전문연구기관이 사실상 없으며, 조세, 금융, 자본시장 등의 연구기관에서 전문성 이 결여된 채로 관련 연구의 일부로 취급되고 있는 실정이다. 우리나라의 대표적인 회계 관련 연구기관인 한국회계기준원의 주요 기능에는 회계기준제정 기구로서의 역할 외에 회계제도와 관련된 연구기능도 포함되어 있지만 한국회계기준원은 여러 가지 현실적인 제약 때문에 사실상 대부분의 조직역량을 국제회계기준의 도입 등 회 계기준제정기구로서의 역할에 집중하고 있다. 따라서 회계분야를 경제사회 전반과 연관된 중요한 정책적 고려대상으로 보아 전문적인 정책연구를 수행하는 공적 회계전문연구기구의 설립을 추진할 필요가 있다. 별도의 회계전문연구기구를 설립할 경우 회계기준 제정과 회 계정책 연구의 효율성 극대화, 상시적 정책연구 기능의 강화, 회계분야 연구의 구심점 역할 및 회계정책분야 전문인력의 육성 효과를 기대할 수 있다. 본 연구에서는 정부출연기관법에 근거한 경제·인문사회연구회 산하 연구기관(국무총리 산하 공공기관) 형태의 회계전문연구기구의 설립을 가장 현실적인 방안으로 제시하였다. 이와같은 형태의 공적 회계연구기구는 외감법 대상기업 외에 모든 종류의 비영리조직과 공공부 문을 연구대상으로 할 수 있으며, 정부출연금을 주된 재원으로 하므로 독립적인 활동과 재 원의 안정성을 확보할 수 있다는 점에서 가장 바람직한 방안이라고 할 수 있다.

「리틀톤」 회계사상의 문현사적 연구( ill)

高承禧(Seung-Hee, Koh) 한국경영사학회 2006 經營史學 Vol.41 No.-

This paper is approached to A. C. Littleton’s performances of accounting in the third period of his research adivities from 1954 to 1974. Especially, this is resear ched about accounting theoretical features reflected in his accounting articles Therefore, it is the objectives of this study to prospect the nature of his account mg p 니 rpose and standards, and to develop a number of accounting concepts to show: (1) that ideas from accounting theory can be usually joined with typκal fea ture in accounting practices, and (2) that accounting principles can be derived inductively Qut of accc 니 nting actions which are clearly relevant to accounting objectives His last accounting tho ght is expressed in his ’Books and Art icles’ which was written from 1954 to 1974. And also, this study is approached to his accounting ogy of acquisition cost basis through criticism of R.J. Chambers’s accountmg argument in the same time. He has thought very important1y socio-economic environrnent in his study of accounting theory. And, he has demonβtrated that ac counting theory is formed to base on double entry bookkeeping. He has argued that accounting discipline is very important to 3 factors of accounting 5uch as e5sential qualities of accounting theory, induction of accounting principles, and acquisition cost basis in double entry bookkeeping. It is verified that social and econornic bac kground is very important in this area He has examined that process of accounting institutional development is related with progress of capitalism in his study. At the same time, he tried to demonstrate essentîal qualîties of accounting theory as a soci외 sc ience. He has descrid many papers that criticize accounting system by market vaJue based on accountîng view of acquisition c∞t basis. FinalJy, these were organized intensively in his ’Structure 。f Accounting Theorγ i s results mean formation of Littleton’s Accounting disci i ne. As above. we can find his accounting thoughts that was formed in his accounting research peri from 1954 10 1974

The system about accounting transparency and the introduction of the accounting standards for unlisted small and medium sized companies

박상섭 대한경영정보학회 2012 경영과 정보연구 Vol.31 No.4

The purpose of this study is to research systems about accounting transparency and to present how to introduce the standards in accounting unlisted small and medium sized companies. In Korea, the measures of enhancing accounting transparency of enterprises was mainly focused on the listed enterprises. On the contrary, the measures on enhancing accounting transparency of the SMEs was relatively insufficient This study researches systems regarding accounting transparency in Korea and reviewes the previous studies about the accounting transparency in small and medium-sized companies. This study also research other countries' accounting standards specialized only in the unlisted small and medium sized companies in order to establish accounting standards in the unlisted small and medium sized companiesin Korean For the new accounting standards for SMEs, this study suggests both strenghtening part and alleviating one, comparing to the current enterprise accounting standards. Each has three points to discuss. For the alleviating part, those standards should be simple, understandable and fit to the incumbent tax law. For the enforcement part, those standards should stand with the accounting reality of the small and midium sized companies, and it should also contains detailed expressions of the accounting transparency and managerial accounting.

「리틀톤」회계사상의 문헌사적 연구(Ⅱ)

고승희(Seung-Hee Koh) 韓國經營史學會 2014 經營史學 Vol.72 No.-

This paper is to be approached to A. C. Littleton s working performances in the second period of his research activities from 1934 to 1953. Especially, this is focused on Littleton s accounting thought, and researched about methodological characteristics of Littleton s accounting discipline in his literatures. Therefore, it is the objectives of this study to prospect the nature of accounting theory and principles, and to develop a number of accounting concepts to show : (1) that ideas from accounting theory can be usually joined with accounting actions typical in accounting practices, and (2) that accounting principles can be derived inductively out of accounting actions which are clearly relevant to accounting objectives. His accounting thought is expressed in An Introduction to Corporate Accounting Standards which wrote jointly with W. A. Paton in 1940 and Structure of Accounting Theory which was written by him in 1953. And also, this study is approached to his accounting ideology of acquisition cost basis through criticism of Sweeny s Stabilized Accounting and the accounting argument with G. O. May in the same time. Littleton has thought very importantly socio-economic environment in his study of accounting theory. He has thought that formation of double entry bookkeeping is impossible without social and economic background. And, he has demonstrated that accounting theory is formed to base on double entry bookkeeping. He has argued that accounting discipline is very important to 3 factors of accounting such as essential qualities of accounting theory, induction of accounting principles, and acquisition cost basis in double entry bookkeeping. It is verified that social and economic background is very important in this area. He has examined that process of accounting institutional development is related with progress of capitalism in his study. At the same time, he tried to demonstrate essential qualities of accounting theory as a social science. He has described many papers that criticize accounting system by market value based on accounting view of acquisition cost basis. Finally, these were organized intensively in his Structure of Accounting Theory in 1953. This results mean formation of Littleton s Accounting discipline. In this point, we can find his accounting thought that was formed in the second period when Littleton had studied accounting.

< 연구논문 > : 보드게임을 활용한 회계원리 교육

박연희 ( Yeon Hee Park ),구정호(교신저자) ( Jeong Ho Koo ),백태영(공동저자) ( Tae Young Paik ) 한국회계학회 2016 회계저널 Vol.25 No.2

본 연구는 보드게임을 활용한 학습방법을 제시한다. 과목의 특성상 학습자들은 회계가 지루하고 어렵다는 부정적인 생각을 가질 수 있다. 본 연구의 목적은 보드게임을 통하여 회계과목에 대한 학습자들의 부정적인 사고가 긍정적으로 변화되고, 게임을 통해 회계지식을 즐겁게 익힐 수 있다는 것을 제시하는데 있다. 게임을 통한 학습방법은 지금까지 널리 활용되지는 않았지만 게임의 규칙에 따라 게임을 하는 과정에서 회계지식을 익힐 수 있다면 효과적인 학습방법이 될 것이다. 이를 위해 게임으로 익힐 수 있는 학습내용의 범위를 제시하였으며, 학습목표에 맞도록 내용을 재구성하여 기본적인 원리를 이해할 수 있도록 하였다. 본 연구는 보드게임 결과를 장부에 기록하는 과정이 반드시 학습되어야 하는 회계의 기본원리와 연결되어 있음도 보여주었다. 두 대학교의 학생들을 대상으로 보드게임을 통해 회계교육에 대한 이해가 높아졌는지를 확인하기 위해 설문조사를 실시한 결과, 많은 학생들이 보드게임을 통한 학습방법은 회계학에 대한 부정적인 인식을 긍정적으로 변화시키고 흥미와 관심을 높여 회계용어 및 개념을 이해하는데 도움이 되었다는 응답을 하였다. 본 연구는 게임을 회계원리 학습에 적용함으로써 학습자들이 회계원리를 쉽게 이해할 수 있도록 유도하였다는 점에서 가장 큰 의의를 가지고 있다. 보드게임은 단순히 흥미를 유발하는 도구가 아니라 회계원리의 기본적인 개념과 구체적인 학습목표를 달성할 수 있는 유용한 교수법을 위해 활용될 수 있다는데도 의의를 찾을 수 있을 것이다. All the business majors of two-year colleges and four-year universities have accounting principles as a required course. A private university in Seoul even asks every bachelor student to take an introductory accounting course. It is because accounting is believed to be a basic knowledge needed working for a firm. Accounting knowledge is useful in understanding information on firms and developing careers. Introductory accounting course is critical in making students interested in accounting area whether they are business majors or not. Most students know that accounting knowledge is beneficial in getting jobs. However, many of them give up taking accounting courses that they are too stressful and/or boring at their first experience. For a long time, most of textbooks on accounting principles have explained the accounting concepts and technical terms (for example, debit and credit) of the double entry system from their beginning parts. This approach makes many students lose their interests in accounting very quickly. The students` notion that accounting is ``number crunching`` or ``bean counting`` should be eradicated to change their negative perceptions (Cory 1992). Mladenovic (2000) told why this notion ought to be changed. Stereotypical negative perception has impact on learning process and outcome and then on choice of academic major and career. Quite a few professors at universities have tried to find the ways to change negative perception of students on accounting. It is quite meaningful doing that since perception itself affects a lot student attitude to accounting learning. This study provides a teaching method for accounting principles using a board game. Many students have negative perception that accounting is very difficult and boring due to the characteristics of its subjects. The purposes of this paper are to make student perception of accounting subject more favorably and to make students get accounting knowledge easily using a board game. The teaching method based on a game has not been widely used but can be effective, inducing students to get hold on accounting knowledge playing an interesting game. However, if students can understand the accounting concepts and terms playing a board game, it will be an useful and effective teaching method. This paper provides the scope of learning contents of introductory accounting course related to a board game and reconstructs them to achieve its typical learning objectives. Hence, students can understand the basic principles of accounting during the game. This paper also shows that the basic accounting principles are closely connected to the way of recording the game results on the set of tables(accounting books). The survey on the students who used the board game for their accounting principles courses shows that the board game was in fact a useful and effective tool for accounting education. This work is meaningful in the following senses. First, it designs in detail the teaching method of accounting principles based on a board game. Matching of the learning contents of accounting principles and the game rules is provided and hence instructors can use the game according to their own learning objectives. Second, a survey is used to show that the board game is an effective tool for learning the basic concepts of accounting.