Pub Date : 2021-12-31DOI: 10.15710/kgar.2021.19.4.135
Wan-hee Kim, Won-Seok Choi, Hee-chun Roh
{"title":"Study on Improvement Measures for Government and Non-profit Accounting Education","authors":"Wan-hee Kim, Won-Seok Choi, Hee-chun Roh","doi":"10.15710/kgar.2021.19.4.135","DOIUrl":"https://doi.org/10.15710/kgar.2021.19.4.135","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122597519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.15710/kgar.2021.19.4.65
H. Nam, A. Y. Lee, Dong-Su Kim, Hong Kang
{"title":"A Study on the Improvement of the Disclosure on Long-term and Short-term Investment Securities in Government Financial Statements","authors":"H. Nam, A. Y. Lee, Dong-Su Kim, Hong Kang","doi":"10.15710/kgar.2021.19.4.65","DOIUrl":"https://doi.org/10.15710/kgar.2021.19.4.65","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132173475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.15710/kgar.2021.19.4.1
Gang I Kim, Hyeseong Jang
{"title":"The effects of selective expenditure by local government’s fiscal capacity on net operating costs : The moderated mediation effect by unit of administration","authors":"Gang I Kim, Hyeseong Jang","doi":"10.15710/kgar.2021.19.4.1","DOIUrl":"https://doi.org/10.15710/kgar.2021.19.4.1","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126227381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.15710/kgar.2021.19.4.103
Suhee Kim
{"title":"A Study on the Method of Preparing the Cash Flow Statement in Government Accounting","authors":"Suhee Kim","doi":"10.15710/kgar.2021.19.4.103","DOIUrl":"https://doi.org/10.15710/kgar.2021.19.4.103","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115076682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-08-31DOI: 10.15710/kgar.2021.19.2.37
Do-jin Jung, 교수 중앙대학교경영경제대학경영학부, Y. Lee, S. Chang
{"title":"Study on the Adoption of the Audit System of Non-profit Organizations from the Perspective of Auditors","authors":"Do-jin Jung, 교수 중앙대학교경영경제대학경영학부, Y. Lee, S. Chang","doi":"10.15710/kgar.2021.19.2.37","DOIUrl":"https://doi.org/10.15710/kgar.2021.19.2.37","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115871387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-08-31DOI: 10.15710/kgar.2021.19.2.1
H. Cho, 홍익대학교 경영대학 경영학부 조교수
{"title":"Study on Aggregate Reporting of Local Government Owned Entity : Focusing on Comparison with Review of Aggregate Financial Statements of Central Government Owned Entities","authors":"H. Cho, 홍익대학교 경영대학 경영학부 조교수","doi":"10.15710/kgar.2021.19.2.1","DOIUrl":"https://doi.org/10.15710/kgar.2021.19.2.1","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116102047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-08-31DOI: 10.15710/kgar.2021.19.2.71
H. Oh, Sung‐Choon Kang, Bumjoon Kim
{"title":"Developing a Management Evaluation Model for Business Divisions of Public Institutions : Railroad Logistics Division Case","authors":"H. Oh, Sung‐Choon Kang, Bumjoon Kim","doi":"10.15710/kgar.2021.19.2.71","DOIUrl":"https://doi.org/10.15710/kgar.2021.19.2.71","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134270115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-31DOI: 10.15710/KGAR.2020.18.3.239
Jung Heon Lee, 한국공인회계사회 지식관리센터 선임연구위원, S. Park, Yeol In Chang
{"title":"The Effect of Audit Committee Expertise on Accounting Transparency","authors":"Jung Heon Lee, 한국공인회계사회 지식관리센터 선임연구위원, S. Park, Yeol In Chang","doi":"10.15710/KGAR.2020.18.3.239","DOIUrl":"https://doi.org/10.15710/KGAR.2020.18.3.239","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129326416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-31DOI: 10.15710/KGAR.2020.18.3.1
Sung-yoon Ahn
{"title":"A Study on the Characteristics of Expenditure Reconciliations by Local Governments : Focusing on the Analysis of Reconciling Budgetary and Financial Accounting","authors":"Sung-yoon Ahn","doi":"10.15710/KGAR.2020.18.3.1","DOIUrl":"https://doi.org/10.15710/KGAR.2020.18.3.1","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133972789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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