유형별ERP활용이 내부회계관리제도 인력운영 특성에 미치는 영향에 관한 연구

Abstract

Abstract A Study on the Effects over the Characteristics of Personnel Operation of Internal Accounting Control System in Utilizing the Types of ERP by Park Man-Su Advisor : Prof. Jo Seung-Je, Ph. D. Department of Accounting Graduate School of Chosun University As the intrinsic function of the internal accounting control system provides reasonable assurance of financial information and the financial statements’ conformance with GAAP, and includes the programmes of asset protection and fraud prevention, integrating operation of internal accounting control system is considered as an positive and important factor which enhances the organizational personnels’ royalty, business value, and prevention of erroneous decision making by asymmetric information of external interest parties. Under this circumstances, construction of the internal accounting control system utilizing ERP types may significantly affects to the personnel operation. The purpose of this study to identify how the ERP type affects to the characteristics of personnel operation of the internal accounting control system. ii Some sample companies which run the internal accounting control system by utilizing ERP Solution of Duzon were empirically analyzed to measure the degree of influence over operating personnel of the internal accounting control system. The correlation analysis was done to analyze the degree of correlations among variables, and multiple linear regression analysis and binominal logistic regression were done to analyze the effects of independent variables over dependent variable. The structure of this study is as follows. Chapter 1 describes the purpose, method and constructions of this study. Chapter 2 presents the brief review of internal accounting control system and the state of ERP introduction to explain the theoretical background, and describes several hypothesis for the previous research and research model. Chapter 3 shows the research design which describes research model, definition of variables and research sampling. Chapter 4 describes the descriptive statistics and the results and translations of the statistical analysis and multi regression analysis. And finally chapter 5 describes the conclusions and limitations of the study and suggests future research. The results of the study are as follows. The correlations analysis can be summarized as follows. First, a significantly negative meaningful correlation between MAN and TYPE as well as between CPA and TYPE is shown. Second, a negative meaningful correlation between MAN and IAC as well as between CPA and IAC is shown. Third, also a negative meaningful correlation between MAN and LONG as well as between CPA and LONG is shown. And the results of multi-regression analysis can be summarized as follows. First, research hypothesis 1-1 which predicted a negative effect over the number of operation personnel in the type of ERP such as I-cube ERP and I-u ERP loaded is iii accepted. And research hypothesis 1-2 which predicted a negative effect over the participation of CPA in the type of ERP solution is accepted. Second, research hypothesis 2-1 which predicted a negative effect over the number of operating personnel of the internal accounting control system in the number of management information solution programme such as ERP is rejected. And research hypothesis 2-2 which predicted a negative effect over the participation of CPA in the number of management information solution programme such as ERP is rejected. Third, research hypothesis 3-1 which predicted a negative effect over the number of operating personnel of the internal accounting control system in utilizing IFRS function is accepted. But research hypothesis 3-2 which predicted a negative effect over the participation of CPA in utilizing IFRS function is rejected. Fourth, research hypothesis 4-1 which predicted reduction of the personnels of the internal accounting control in utilizing APO programme is accepted. But research hypothesis 4-2 which predicted a negative effect over the participation of CPA in utilizing APO programme is rejected. Fifth, Fourth, research hypothesis 5-1 which predicted reduction of the personnels of the internal accounting control in utilizing IAC function is accepted. But research hypothesis 5-2 which predicted a negative effect over the participation of CPA in utilizing IAC function is rejected. Sixth, research hypothesis 6-1 which predicted reduction of the personnels of the internal accounting control in long-term utilizing ERP Solution programme is accepted. And also research hypothesis 6-2 to analyze the effects of the participation of CPA in long-term utilizing ERP Solution is accepted. As we have predicted, the results of this study suggests company’s savings of labor through ERP Solution, however there may contradictory issues considering corporate social iv responsibility over generating employment opportunity and settlement of young generations unemployment. This result will contribute enhancing the efficiency of management through efficient human resource management by reassignment to the right department of operating personnel of internal accounting control system being reduced due to ERP application with highly compressed ICT such as AI, Big, Data, Cloud, and Iot.