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발생주의회계에 도입에 따른 정부예산회계제도의 변화에 대한 고찰
A Study on Governmental Accounting Change and Accrual Basis

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Authors
이덕훈
Issue Date
2003-03
Publisher
서울대학교 경영대학 경영연구소
Citation
경영논집, Vol.37 No.1, pp. 73-96
Keywords
Governmental AccountingAccrual Basis Accounting
Abstract
Nowadays, the governmental accounting of South Korea is facing a radical change that

mainly includes Accrual Basis Accounting. In this study, I will discuss key factors of these

governmental accounting changes and provide some political suggestions to help the

implantation of this new accounting system based on the examples of some other countries.

These suggestions include consistency within executive departments, multiple performance

indices, training of staff, and electric data processing systems.
ISSN
1229-0491
Language
Korean
URI
https://hdl.handle.net/10371/43355
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College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.37 (2003)
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