S-Space College of Business Administration/Business School (경영대학/대학원) Institute of Management Research (경영연구소) 경영논집 경영논집 vol.35 (2001)
회계전문인력의 양성과 우리나라 기업의 회계투명성 제고방안에 대한 고찰
A Note on the Enhancement of Accounting Transparency and Quality of the Professional Accountants in Korea
- Issue Date
- 서울대학교 경영연구소
- 경영논집, Vol.35 No.4, pp. 311-336
- 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.