建設業體의 環境費用認識에 관한 實證分析 = A Empirical Research on the Environmental Cost of Construction Industry

다국어 초록 (Multilingual Abstract)

The function of environmental accounting is to provide measured data as an adequate measure of business organization’ success on the viewpoint of social climate such as pollution. global warming and acid rain. The environmental accounting is based on the general function of accounting system. Much of the accounting function involves measurements and communication of measured data as they relate to point in time and various segments. The environmental accounting information serve as indices to make possible useful analysis of social problems.
The standards of identifying, measuring and disclosure of environmental cost accounting is not setting and the rate and degree of environmental cost information disclosure as supplemental footnotes is very low in Korean construction industry. So, this study is aimed at providing some criteria of the environmental cost accounting in Korean construction industry.
The results of this study is as followings.
First, the environmental cost accounting information is not disclosed in seventy percentage of Korean construction cooperations.
Second, some criteria of the environmental cost accounting are construction capacity and detail major in Korean construction industry Third, .a criterion of construction capacity for distinction in separation of environmental accounting is three million Won in Korea.
In conclusion, it is necessary to embody contents and methods of supplemental footnotes in detail and there will be disclosed the qualities and contents of environmental cost in comparable form between business organizations.
Therefore, it is necessary to group small cooperations and the others for the new accounting standards in Korean construction industry.

국문 초록 (Abstract)

본 연구는 한국의 건설업체들을 대상으로 질문지를 이용한 우편 조사방법을 통해 자료를 수집하고 질문지의 문항구성의 신뢰성과 타당성을 검증하기 위해서는 크론바하의 신뢰계수알파를 이용했다.
그리고 조사된 데이타는 로지스틱 회귀분석을 통해 공시여부에 미치는 영향요인을 검토하고, 죤슨-셰논 거리 분석을 통해서는 환경보전(환경보전에 대한 사회적 책임) 및 환경회계에 대한 인식(환경비용 측정의 중요성, 환경비용 공시의 필요성)에 관한 변수들이 세부업종, 시공능력 (기업규모) 등에 따라 군집이 가능하고 차이들이 존재하는지를 검토하였다.
차이가 존재하는 변수들에 따라 그릅핑된 세부집단별로 환경보전과 오염방지를 위한 여러 가지 회계적 적용방안을 생각해 보았다.