지방자치단체 복식부기회계정보시스템의 성과평가에 관한 연구 = A Study on the Performance Assessment for the Double-Entry Bookkeeping Accounting Information System in the Local Government

다국어 초록 (Multilingual Abstract)

Local government double-entry bookkeeping․accrual accounting system is effected to all over the country from 2007 according to revision of locality finance Act. Information system progressed altogether with trial operation of double-entry bookkeeping․accrual accounting system has to operate adequately.
The purpose of this study is to develops the performance assessment model for the efficient constructing guidelines of information system and to suggest the research direction for the performance assessment of the double-entry bookkeeping accounting information system in the local government. For this purpose, I examined the current development and cases of local government double-entry bookkeeping accounting information system(DAIS) and reviewed relative prior researches.
As a result, the proposed model consists of three basic dimensions; systems quality, information quality, service quality. Also, perceived usefulness and user satisfaction are adopted as the additional dimension in this model. Ultimately, perceived usefulness and user satisfaction both are relate to perceived work efficiency. I hope that this study will be based in further DAIS study.