중소기업 회계정보시스템 구축에 관한 연구 = (A) Study on the Accounting Information System Implementation in Small and Medium Enterprises

다국어 초록 (Multilingual Abstract)

The object of this study was to bring up a necessity to set up an accounting information systems for a strategic management of medium and small enterprise and to investigate the actual condition of information network establishments, and to find a solution to restrictions in going ahead with them, throught understanding of the obstacles and problems and finding a way out of these difficulties.
In recent years AIS outsourcing related researches have appeared in trade and academic literature. However the research on accounting information systems outsourcing is very little or limited.
Industrial environment is changing so rapidly because of globalization, advancced technology, change of the society and increase of consumers' desire. Therefore, the issue of using accounting information system to ensure competitive power in the market is rising.
All the companies are undergoing inevitable changes, and it will have no small ripple effect on medium and small enterprises. In case of medium and small enterprises in Korea, they don't make efficient use of an information technology when they are compared to those of foreign countries or major companies in Korea.
Nowadays, ASP, new information technology outsourcing method, appears due to development of network technology and spreading of peculating software. ASP is an abbreviation of Application Service Provider. It defines as a software leasing service which is supplied through networks instead of purchasing application software with high price. However, ASP, which is considered as an innovative business model internationally, stays in the beginning, so the research os ASP is not Finished yet.
This research proved the factors of influence of intention that uses ASP in accounting information systems, the expectation of reducing costs, maturity of information technology, recognized danger, the level of competition with other companies and support of top management made an influence on the intention of using ASP by five percents of attentiveness. Comparing with the business that do not have any intention of accepting ASP, companies with an intention of adopting ASP have higher expectation of reducing the costs on established ASP, less maturity of information system, lower recognized danger of establishment and operating ASP and higher level of competition with other companies.
In addition, they have more support from top management. This conclusion of the research will help ASP to settle down and be used in the business as a strategic tool to improve competitive power of the business.

목차 (Table of Contents)

• 목차 = ⅰ
• Abstract = ⅲ
• 제1장 서론 = 1
• 제1절 연구배경 = 1
• 제2절 연구목적 = 3
• 제3절 연구방법 및 구성 = 3
• 제2장 중소기업의 정보화 현황 = 5
• 제1절 우리나라 중소기업의 일반현황 = 5
• 제2절 우리나라 중소기업의 정보화 현황 = 10
• 제3장 중소기업 회계정보시스템 구축의 문제점 = 29
• 제1절 회계정보시스템 결정요인 이론 = 29
• 제2절 중소기업 회계정보화의 일반적인 문제점 = 31
• 제3절 회계정보시스템 운영상의 문제점 = 32
• 제4절 회계정보 인력 수급 불균형 = 34
• 제5절 회계정보 마인드 = 36
• 제4장 ASP를 이용한 중소기업 회계정보시스템 구축 = 39
• 제1절 ASP의 개념 및 도입배경 = 39
• 제2절 ASP 효과에 관한 이론적 배경 = 50
• 제3절 ASP의 구성요소 = 51
• 제4절 ASP를 이용한 회계정보시스템 구축전략 = 56
• 제5장 결론 = 58
• 참고문헌 = 60