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@article{ART002381927},
author={Kwangmin Moon and Dong-Wuk Kim and Lim Dong Wan and YOON, SUNGIL},
title={A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives},
journal={Korean Society and Public Administration},
issn={1225-8652},
year={2018},
volume={29},
number={2},
pages={175-202}

TY - JOUR
AU - Kwangmin Moon
AU - Dong-Wuk Kim
AU - Lim Dong Wan
AU - YOON, SUNGIL
TI - A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives
JO - Korean Society and Public Administration
PY - 2018
VL - 29
IS - 2
PB - Seoul Association For Public Administration
SP - 175
EP - 202
SN - 1225-8652
AB - This study was designed to analyze the priority of factor for the development of the double-entry book-keeping system and accrual basis accounting in Korea. To this end, in this study, we examined prior studies to draw major issues from the local government’s accounting system and to analyze their priorities using the Analytic Hierarchy Process (AHP). Based on the criteria of judgment of ‘importance’ and ‘ease of implementation’, detailed tasks for the development of the local accounting system were classified into core tasks(Must Have’s), midium-and long-term tasks(Low Hanging Fruit), short-term tasks(Quick Win), and selective tasks(Money Pits). The analysis results of the priority order by the local accounting system are as follows. First, the core tasks were readjustment of legal systems related to local accounting and complement of accounting rules, and separation of accounting regulations and business guides etc. Second, the midium-and long-term tasks were introduction of audit of settlement of accounts, the supervision system, and establishment of sub-regulations related to accounting education, and so on. Third, the short-term tasks were to enhance the function of the e-hojo database. Fourth, selective tasks were the utilization of the accrual basis indicators in budget formulation, and the introduction of accrual basis budgeting system.
KW - local government’s accounting system;analytic hierarchy process;accrual basis accounting
DO -
UR -
ER -

Kwangmin Moon, Dong-Wuk Kim, Lim Dong Wan and YOON, SUNGIL. (2018). A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives. Korean Society and Public Administration, 29(2), 175-202.

Kwangmin Moon, Dong-Wuk Kim, Lim Dong Wan and YOON, SUNGIL. 2018, "A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives", Korean Society and Public Administration, vol.29, no.2 pp.175-202.

Kwangmin Moon, Dong-Wuk Kim, Lim Dong Wan, YOON, SUNGIL "A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives" Korean Society and Public Administration 29.2 pp.175-202 (2018) : 175.

Kwangmin Moon, Dong-Wuk Kim, Lim Dong Wan, YOON, SUNGIL. A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives. 2018; 29(2), 175-202.

Kwangmin Moon, Dong-Wuk Kim, Lim Dong Wan and YOON, SUNGIL. "A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives" Korean Society and Public Administration 29, no.2 (2018) : 175-202.

Kwangmin Moon; Dong-Wuk Kim; Lim Dong Wan; YOON, SUNGIL. A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives. Korean Society and Public Administration, 29(2), 175-202.

Kwangmin Moon; Dong-Wuk Kim; Lim Dong Wan; YOON, SUNGIL. A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives. Korean Society and Public Administration. 2018; 29(2) 175-202.

Kwangmin Moon, Dong-Wuk Kim, Lim Dong Wan, YOON, SUNGIL. A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives. 2018; 29(2), 175-202.

Kwangmin Moon, Dong-Wuk Kim, Lim Dong Wan and YOON, SUNGIL. "A Study on the Improvement Plan of the Accrual-basis and Double-entry Bookkeeping Accounting System of Local Government: Focusing on Priority Review of Alternatives" Korean Society and Public Administration 29, no.2 (2018) : 175-202.