정부회계의 개혁에 관한 연구

Abstract

Since 1999, Korea is undertaking reforms in accounting for government. Main tasks of

reforms are to introduce double-entry bookkeeping and accrual basis for central government

accounting and municipal accounting. Some of acounting society worry about success of

governmental accounting reforms. The purpose of this paper is to review relevance of

direction and process in governmental accounting reforms, and to help to successful

implemetation. The paper adopted Lüders contingency model of governmental accounting

innovations to analyze Koreas reform model. It reveals the structural variables to reform are

weak. Accordingly, success of reforms depends on sufficient prior preparation and

sophisticated management of reform process.