事象會計와 會計情報시스템 = A Study on Event Accounting and Accounting Information System

다국어 초록 (Multilingual Abstract)

In 1969, George Sorter provides an introduction to event approach to basic accounting theory by, first of all, presenting his definition of "event accounting." Event accounting is an approach in which recording of the data corresponds to the occurrence of economic events affecting a firm. The concept of events accounting is still in its developmental stage.
The purpose of this paper is to propose a "total" information system based on the "events" approach to accounting. This paper consists of two major parts. Primarily, the nature and historical events in development of event accounting are described. Secondarily, "total" information system based on Lieberman and Whinston's model for events-accounting information system is introduced.
Specially, the components of proposed events-accounting information system are as follows; ⅰ) Mass data base containing a record of all events in some generalized form. ⅱ) User-defined structure providing for each user his own conceptual structure of the events. ⅲ) User-defined functions for manipulating the data
Admittedly, the event-accounting information system suggested in this paper is a rough and undeveloped approach to a more useful accounting information system. The areas of possible research for events-accounting information system is follows; ⅰ) Much research is required in the field of data base design as well as data structure and data management. ⅱ) Since the actual user-defined structure, proposed by Lieberman and Whinston, is influenced by LISP 1.5 programming language which is not used broadly now, a possible method that could define the actual user-defined structure by other programming language such as COBOL and PL/1 must be developed.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 사상회계의 본질
• 1. 사상회계의 의의
• 2. 가치학파와 사상학파의 차이
• 3. 사상회계하의 재무제표의 기능
• (1) 손익계산서
• (2) 대차대조표
• (3) 자금운용표
• 4. 사상회계의 단점
• Ⅲ. 사상회계정보시스템의 구조
• 1. Mass Data Base(MDB)
• 2. User Defined Structure(UDS)
• (1) 개념적 구조(Conceptual Structure)
• (2) 실제적 구조(Actual Structure)
• (3) Construction Commands
• (4) Mapping Action
• 3. User Defined Function(UDF)
• Ⅳ. 결론