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외환위기 이후 우리나라 회계제도의 발전과정 : The Review on Changes in Accounting After Foreign Currency Crisis
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 이정호 | - |
dc.contributor.author | 김완희 | - |
dc.date.accessioned | 2010-01-25T06:32:49Z | - |
dc.date.available | 2010-01-25T06:32:49Z | - |
dc.date.issued | 2003-12 | - |
dc.identifier.citation | 경영논집, Vol.37 No.4, pp. 91-129 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/43461 | - |
dc.description.abstract | Korea underwent unprecedented changes in accounting sector after 1997 foreign currency
crisis. Following the request of IMF and Worldbank, the primary providers of foreign loan, we accepted the international accounting standards, established private standard setting body and introduced combined financial statement, quarterly financial reporting, audit committee and internal accounting control system. After Enron crisis, Korea adopted the core provisions of Sarbanes-Oxeley Act including CEO certification to annual report, auditor rotation, and limit on non-audit business. This paper summarizes the process of these revolutionary changes in accounting and examines their implication. We suggests long term directions for sound development of Korea accounting industry. First, it is necessary to be cautious not to adopt unverified foreign system without careful consideration. Secondly, political sector and government body try to lead the way to accounting transparency. Thirdly, regulation body need to overcome penalty based approach and must maintain fairness in punishment. Fourthly, we prepare infrastructure for facilitating market system rather than introduce temporary regulations. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영대학 경영연구소 | - |
dc.subject | Accounting Transparency | - |
dc.subject | Accounting Changes | - |
dc.subject | Sarbanes-Oxeley Act | - |
dc.subject | IMF | - |
dc.title | 외환위기 이후 우리나라 회계제도의 발전과정 | - |
dc.title.alternative | The Review on Changes in Accounting After Foreign Currency Crisis | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Lee, Jhongho | - |
dc.contributor.AlternativeAuthor | Kim, Wanhee | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 129 | - |
dc.citation.number | 4 | - |
dc.citation.pages | 91-129 | - |
dc.citation.startpage | 91 | - |
dc.citation.volume | 37 | - |
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