국가회계제도 도입의 의미와 그 성과－근거이론의 상황모형과 과정분석을 중심으로－

초록

[Purpose] The purpose of this study is to investigate the performance of government accounting and to develop a sustainable government accounting system by interviewing field practitioners about the roles and functions of government accounting after introduction and introduction of government accounting. [Methodology] In order to analyze this study formalized the theory through the analysis of open coding, axial coding, and selective coding, using qualitative research methods called grounded theory for analysis. [Findings] As a result of the analysis based on the grounded theory, the causal condition is defined as ‘Introduction and Expectation of the Government Accounting System,’ which refers to the event or work affecting the phenomenon. The central phenomenon is defined as ‘Introduction and Execution of Accrual Accounting System’, ‘Utilization of Government Accounting Information’, and ‘Understanding and Education of Government Accounting’ for continuous operation in the field. On the other hand, ‘Government Accounting Education Settling’ for the activation of government accounting system was defined as contextual condition. In addition, ‘Reliability and Transparency of Government Accounting Information’ is defined as intervention condition for active interaction of central phenomenon. In addition, the definition and diffusion of the performance of the government accounting profession and the continuous improvement are defined as interaction. [Implications] As a result, the final result was defined as ‘Achievement of Government Accounting Recognition and System Construction’ and ‘Realization of Accountability’ of sustainable government accounting information through the processes.

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