발생주의 정부회계 도입에 따른 공공기관의 회계정보 유용성 변화에 대한 연구

초록

This study analyzed the changes in the distribution of profits of public institutions after the introduction of the double accounting system in 2011. The accounting adjustments will decrease because of the gradual stabilization of government accounting. In order to analyze the profit distribution of public institutions, we used the study of Burgstahler and Dichev (1997) widely used in previous studies. Among the 323 public institutions analyzed, 314 public institutions that can obtain financial data were analyzed. As a result of the empirical analysis, the average of the profit distribution of the next year, which is the total assets of 2011, is 0.6610, 0.5567 in 2013, 0.4396 in 2014 and 0.2419 in 2015 It is gradually becoming lower. This suggests that the introduction of government accounting in the double entry bookkeeping in 2011 has a very positive effect on the improvement of the reliability of accounting information produced by public institutions. As a result of analyzing the difference in the distribution of profit among five types of public institutions such as market-type public corporation, quasi-market public corporation, fund managed public corporation, commissioned executive quasi-government institution and other public institutions, The probability of significance in 2013 is 0.277, the probability of significance in 2014 is 0.888, and the probability of significance in 2015 is 0.187. This implies that the effects of the adoption of double entry bookkeeping are the same in all public institutions. In this study, although there is a survey on the market-type public corporations, there are some limitations on the application of research results to the market-type public corporations due to the lack of samples. However, public corporations as a whole, It is encouraging that the use of public accounting information has been improving as government accounting has stabilized and settled down. The results of this study can be helpful for the policy making of the independence of the national accounting for the credibility of the government accounting information in the future.

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