Today, social welfare projects are increasing in importance, and responsibility for transparency and accuracy of budget execution is increasing. In order for the social welfare corporation to properly provide the social welfare service, which is a uni...
Today, social welfare projects are increasing in importance, and responsibility for transparency and accuracy of budget execution is increasing. In order for the social welfare corporation to properly provide the social welfare service, which is a unique purpose, it is urgently necessary to establish an accounting system that can secure the trust of the members of the society. In this study, we surveyed the results of the survey to investigate the actual conditions of the social welfare accounting system and to suggest the improvement plan accordingly. The results of the analysis of the four research projects are as follows: recognition of the accounting system of the social welfare corporation, problems with the accounting system, transparency according to utilization of the social welfare facility information system, and problems of the social welfare institution information system.
First, in the recognition of accounting system, accounting process is applied in accordance with accounting regulations, accounting system is improved compared to before the introduction of computerized accounting, and disclosure of settlement of accounts has been well done based on financial accounting rules. However, the insufficient knowledge of the current accounting system led to a high desire for education.
Second, the problem of the accounting system was lack of professional education on financial accounting rules and difficulties in the business system with administrative agencies.
Third, the transparency of social welfare facility information system reflects the transparency due to the use of the system, which contributes to the standardization and transparency of the system.
Fourth, the problems of the social welfare facility information system are not the improvement of the program function and the quality according to the different facilities.
The following suggestions for improvement are given. As for the accounting system, first, the accounting manual necessary for the accounting work should be made at least by the administrative unit of the municipal government, so that it can be applied in common regardless of the change of the person in charge of the work. Second, customized accounting education should be conducted according to the competency of the accountant. Also, not only the institution but also the person in charge of administration should be able to participate in education and communicate with each other. Third, the problem of application of double bookkeeping should not be applied unconditionally to institutions, but the accounting system for nonprofit social welfare corporations should be defined reflecting the social welfare field.
First, it is necessary to construct a system that reflects individual characteristics of social welfare facilities. Second, it is necessary to provide specialized education on social welfare facility information system and strengthen the capacity of counselors so that the system can be operated well. Third, the server and system should be strengthened so that accessibility and work efficiency can be secured at the same time. Fourth, when system maintenance and improvement are reflected, it should be easy to carry out smooth work by temporary adjustment according to the accounting work in the field.
This study has limitations in the multivariate analysis because of the difficulty in analyzing causality in the questionnaire structure due to the analysis through the questionnaire. If further analysis is done in future studies, a wide range of improvement measures will be suggested.