외환위기 이후 이해관계자간 기대차이 관점에서 본 경제부정과 회계신뢰성 문제

• 영문명: A study on Corruption Reasons of government servants
• 발행기관: 한국부패학회
• 저자명: 안홍복(Hong Bok Ahn)
• 간행물 정보: 『한국부패학회보』제9권 제2호, 119~152쪽, 전체 34쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2004.06.30

영문 초록

This study provides evidence regarding the general Korean public's attitude toward and recognition of the accounting sector after the 'IMF economic crisis'. It also demonstrates the fact that the majority of the general Korean public recognizes Korea's political, economic, social, cultural, and business environment is not reliable; and the Korean people blame it on the current Korean accounting fraud and misconduct They have a negative attitude toward the internal accounting environment such as the accounting system, and the accounting standard and purpose. The result of this study indicates the establishment and reinforcement of accounting ethics and philosophy would be one solution to this dilemma and the right direction for Korean accounting reform.

목차

Abstract

Ⅰ. 서론

Ⅱ. 회계신뢰성과 윤리

Ⅲ. 회계신뢰성의 실태 분석

Ⅳ. 회계신뢰성 제고를 위한 제언

Ⅴ. 결론

참고문헌

키워드

accounting fraud misconduct Korean accounting reform