발생주의 국가회계정보의 유용성 제고를 위한 질적특성 분석：신뢰성과 투명성의 매개효과 검증

초록

It is the 5th anniversary in 2016 since accrual accounting has been adopted for the national financial reporting in Korea. This study attempts to evaluate the qualitative characteristics of accrual based governmental accounting information and to provide directions of future improvement in the government financial reporting. This study analyzes survey data collected through the questionnaire distributed to 125 public officers charged in accounting and 55 certified public accountants. In this questionnaire, the qualitative characteristics of accrual based governmental accounting information include faithfulness, accessibility, understandability, reliability, transparency and usefulness. We analyze the qualitative characteristics of the national accounting information by analyzing the relationship between the qualitative characteristics, and analyze the mediating effects of reliability and transparency by analyzing the questionnaires of government officials and KICPAs. The main results of this study are as follows. First, it appears that the survey respondents generally have a positive perception on the qualitative characteristics of accrual accounting in Korea. Second, it shows that faithfulness, accessibility, and understandability have a positive effect on the reliability and the reliability have a positive effect on the usefulness. Third, transparence and reliability have meditating effects on the causal relation between the information usefulness and other qualitative characteristics. Therefore, government accounting officers as an information provider need to know the qualitative characteristics that affect the usefulness of accrual based governmental accounting information. And also, it is necessary to have sustainable internal accounting control system to improve the qualitative characteristics.

키워드