Browse

회계전문인력의 양성과 우리나라 기업의 회계투명성 제고방안에 대한 고찰
A Note on the Enhancement of Accounting Transparency and Quality of the Professional Accountants in Korea

Cited 0 time in Web of Science Cited 0 time in Scopus
Authors
이창우
Issue Date
2001-12
Publisher
서울대학교 경영연구소
Citation
경영논집, Vol.35 No.4, pp. 311-336
Keywords
311-336
Description
2001-12
Abstract
Fraudulent Reporting is one of the factors that caused the IMF crisis in Korea in 1997.

The fraudulent political as well as economic systems, the generous acceptance of fraudulent

accounting, the lack of social control system, the weak capital structure and the distorted

governance system of most Korean companies, and the inconsistent accounting regulations

are regarded as major factors that have caused the difficulty in Korea.

This study is a literature survey regarding the issues of enhancing quality control for

professional accountants and providing good-quality accounting services in Korean capital

market. The main issues discussed in this study are; the current status of professional

accountants in Korea, educating professional accountants and quality control, and the need

and the appropriate number of professional accountants in Korea.
ISSN
1229-0491
Language
Korean
URI
https://hdl.handle.net/10371/44355
Files in This Item:
Appears in Collections:
College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.35 (2001)
  • mendeley

Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.

Browse