Pub Date : 2020-12-31DOI: 10.15710/KGAR.2020.18.3.35
Yisok Kim, Y. Kang
{"title":"A Study on the North Korea’s Fiscal and Accounting Laws","authors":"Yisok Kim, Y. Kang","doi":"10.15710/KGAR.2020.18.3.35","DOIUrl":"https://doi.org/10.15710/KGAR.2020.18.3.35","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"479 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":"123946400","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.2020.18.3.99
Sunkook Kwon, 교수 경북대학교경영학부, Jiyoung Jang
{"title":"The Current Status and Improvement Measures of Accounting in Non-Profit Organizations","authors":"Sunkook Kwon, 교수 경북대학교경영학부, Jiyoung Jang","doi":"10.15710/KGAR.2020.18.3.99","DOIUrl":"https://doi.org/10.15710/KGAR.2020.18.3.99","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"55 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":"117026316","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.2020.18.3.69
H. Cho, 홍익대학교 경영대학 경영학부 조교수
{"title":"Study on the Effect of the Change of Central Government on the Unencumbered Balance in the Local Government","authors":"H. Cho, 홍익대학교 경영대학 경영학부 조교수","doi":"10.15710/KGAR.2020.18.3.69","DOIUrl":"https://doi.org/10.15710/KGAR.2020.18.3.69","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"257 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":"116230393","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.2020.18.3.309
Ji-Hyeon Choi
{"title":"Improvement of Local Finance Management Plan for Reinforcement of Autonomous Decentralization and Accounting Accountability","authors":"Ji-Hyeon Choi","doi":"10.15710/KGAR.2020.18.3.309","DOIUrl":"https://doi.org/10.15710/KGAR.2020.18.3.309","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"165 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":"122996828","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.2020.18.3.141
Seungah Song
{"title":"A Study on the Necessity of Mandatory External Audit of Government Funded Agency and Determination of the Scope of Audit","authors":"Seungah Song","doi":"10.15710/KGAR.2020.18.3.141","DOIUrl":"https://doi.org/10.15710/KGAR.2020.18.3.141","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"115 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":"117080956","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 : 2019-08-31DOI: 10.15710/kgar.2019.17.2.35
Kwan-hyung Kim, 의원 세무학박사대전광역시유성구의회
{"title":"Problems and Measure for Improvement of Calculation of General Adjusted Grants : With a Focus on Autonomous Districts of Daejeon Metropolitan City","authors":"Kwan-hyung Kim, 의원 세무학박사대전광역시유성구의회","doi":"10.15710/kgar.2019.17.2.35","DOIUrl":"https://doi.org/10.15710/kgar.2019.17.2.35","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127671523","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 : 2019-08-31DOI: 10.15710/kgar.2019.17.2.119
Yibae Kim, 덕성여자대학교 회계학과 부교수, Sangkwon Cha
{"title":"A Study on the Performance-Oriented Classification System of the Expenditure Budget","authors":"Yibae Kim, 덕성여자대학교 회계학과 부교수, Sangkwon Cha","doi":"10.15710/kgar.2019.17.2.119","DOIUrl":"https://doi.org/10.15710/kgar.2019.17.2.119","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"29 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129508881","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 : 2019-08-31DOI: 10.15710/kgar.2019.17.2.1
Yong Soo Kim, 숭실대학교 경영대학 회계학과 초빙교수, Hee-chun Roh
{"title":"A Study on the Cost Allocation in the Statements of Operations of Local Governments : A Focus on the Ratio of Administration Costs to Program Net Costs","authors":"Yong Soo Kim, 숭실대학교 경영대학 회계학과 초빙교수, Hee-chun Roh","doi":"10.15710/kgar.2019.17.2.1","DOIUrl":"https://doi.org/10.15710/kgar.2019.17.2.1","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128342283","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 : 2019-08-31DOI: 10.15710/kgar.2019.17.2.83
Su Sung Kim, 세무학박사 사립학교교직원연금공단 연금연구팀
{"title":"A Case Study on the Tax Adjustment and Improvement of Pension Fund for National Accounts : Focus on the S Fund","authors":"Su Sung Kim, 세무학박사 사립학교교직원연금공단 연금연구팀","doi":"10.15710/kgar.2019.17.2.83","DOIUrl":"https://doi.org/10.15710/kgar.2019.17.2.83","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121425878","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 : 2019-08-31DOI: 10.15710/kgar.2019.17.2.57
Y. Yi, 교수 강원대학교경영회계학부, Seheon Yoon
{"title":"A Study of Financial and Accounting Performances Affecting Incumbent Head of Local Government Electoral Win","authors":"Y. Yi, 교수 강원대학교경영회계학부, Seheon Yoon","doi":"10.15710/kgar.2019.17.2.57","DOIUrl":"https://doi.org/10.15710/kgar.2019.17.2.57","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131892656","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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