지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
This paper investigates that Not-for-Profit organizations can rebuild the reliable relationship and create the healthy donation culture for vitalization of public service. As our country expanding its social welfare policy while raising its global presence, Not-for-Profit organizations’ social function and role become more significant, but their lack of qualitative characteristics of accounting information in financial management and accounting and weakness of internal governance control structure make them into the failure in secure of confidence and proper evaluation. Most existing studies emphasize the aspects of accounting standards and legal system over Not-for-Profit organizations to just tell about macroscopic analysis and examination results, but practically each of Not-for-Profit organizations such as educational foundations, medical corporations, religious and culture corporations, mutual saving and finance companies, etc. has its own accounting treatment standard and therefore, a study for integration into one accounting treatment standard makes us worry about its practical applicability. Therefore, this study analyzes the contents of complicated services which are performed by development & welfare Not-for-Profit organizations such as Good Neighbors International, World Vision, etc. and explains reasons (limits) why the existing financial accounting rules of social welfare foundations and organizations cannot be applicable any longer and suggests a solution that promotes the usefulness of accounting information. At the same time, from both positions of internal information users (the management / KPI, including performance evaluation) and external information users (contribution provider / CSR, including ISO 26000), it summarizes their requirements of important information to include those into Electronic Data Processing(EDP) accounting system to heighten effectiveness. Also, when the supplement points acquired through this study are reflected in the process of establishing accounting standard and relevant legal system of Not-for-Profit organizations, a presentation of more realistic alternatives would be available and a cooperation cost with party in charged would be reduced and, in result, establishment of accounting standard and information system is expected to be completed much faster than before.
목차
등록된 정보가 없습니다.
참고문헌 (13)
참고문헌 신청
Not-for-Profit Entities: Revenue Recognition (수익 인식) (FAS-116, Accounting for Contributions Received and Contributions Made) / ASC 958-605-05-3
Not-for-Profit Entities: Presentation of Financial Statements (비영리 단체: 재무제표 표시) (FAS-117, Financial Statements of Not-for-Profit Organizations) / ASC 958-205-05-5
Not-for-Profit Entities: Investments—Debt and Equity Securities (비영리단체: 투자-부채 및 자본 증권) (FAS-124, Accounting for Certain Investments Held by Not-for-Profit Organizations) / ASC 958-320-05-2
Derivatives and Hedging (파생 상품 및 위험 회피) (FAS-133, Accounting for Derivative Instruments and Hedging Activities) / ASC 815
Not-for-Profit Entities: Financially Interrelated Entities (비영리단체: 재정적으로 상호관계 단체) (FAS-136, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others) / ASC 958-20-15-3
Not-for-Profit Entities: Presentation of Financial Statements (비영리 단체: 재무제표 표시) (FAS-117, Financial Statements of Not-for-Profit Organizations) / ASC 958-205-05-5
Not-for-Profit Entities: Investments—Debt and Equity Securities (비영리단체: 투자-부채 및 자본 증권) (FAS-124, Accounting for Certain Investments Held by Not-for-Profit Organizations) / ASC 958-320-05-2
Derivatives and Hedging (파생 상품 및 위험 회피) (FAS-133, Accounting for Derivative Instruments and Hedging Activities) / ASC 815
Not-for-Profit Entities: Financially Interrelated Entities (비영리단체: 재정적으로 상호관계 단체) (FAS-136, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others) / ASC 958-20-15-3
함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
감사공영제 도입을 위한 비영리조직의 회계투명성과 회계감사에 대한 인식조사
회계정보연구
2021 .01
-
세무대리인 회계정보시스템의 특성변수가 회계정보시스템 성과에 미치는 영향
산업경제연구
2018 .10
-
A Study on the Development Process of Japan’s Accounting and Accounting Big Bang
세무회계연구
2019 .01
-
회계기준의 선택과 회계정보의 가치관련성
국제회계연구
2018 .12
-
빅 데이터에 의한 관광회계분야 관심 트랜드 분석
호텔리조트연구
2020 .01
-
의사소통 역량 강화를 위한 융합적 회계 교육의 효과
세무회계연구
2021 .01
-
The Analysis of Factors Affecting Korean Accounting Knowledge
East Asian Journal of Business Economics
2023 .03
-
정부회계기준 설정주체 설계에 관한 소고
한국비교정부학보
2016 .01
-
회계원리에 적용한 활동중심의 교수-학습 러닝
회계저널
2015 .01
-
중국 회계법률제도 현황 및 개선방안 연구
경영법률
2019 .01
-
K-IFRS 도입에 따른 숙박업 회계처리기준 정립에관한 연구- Profit & Loss Report 작성을 중심으로 -
호텔리조트연구
2015 .01
-
국립대학 경영계열 재학생과 공인회계사, 정부회계를 생각해보다：Q방법론을 활용하여
재무와 회계정보저널
2020 .01
-
농가 회계기록 활성화를 위한 농업회계 가이드라인 개발
농업경영.정책연구
2015 .01
-
텍스트 네트워크 분석을 활용한 교양회계 및 회계교육 연구동향
교양학연구
2022 .04
-
회계담당직원의 경력과 재량적발생액
경영학연구
2022 .04
-
경제정의지수가 우수한 기업의 내부회계관리제도 담당자의 특성이 감사시간에 미치는 영향
대한경영학회지
2019 .06
-
비영리조직(NPO)회계의 문제점과 개선방안
대한경영학회지
2016 .11
-
발생주의 국가회계제도 도입 이후 현황 진단과 개선방안
정부회계연구
2018 .01
-
A Study on the Trends of Accounting Information Usage in the Korean Stock Market
무역연구
2018 .01
-
관리회계시스템 정보 특성이 관리회계실행에 미치는 영향
한일경상논집
2023 .05
이 논문의 저자 정보
최근 본 자료
댓글(0)
0