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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
  • Abbr : KSPA
  • 2018, 29(2), pp.175-202
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration

Kwangmin Moon 1 Dong-Wuk Kim 2 Lim Dong Wan 3 YOON, SUNGIL 4

1충남대학교
2제주대학교
3단국대학교
4한국지방재정공제회

Accredited

ABSTRACT

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.

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