제도이론을 이용한 한국회계기준 변화 분석 = An Analysis on the Change of Korean Accounting Standards Based on the Institutional Theory

참고문헌 (Reference)

1 김광윤, "회계환경이 회계기준설정과 정보유용성에 미치는 영향에 관한 구조분석" 6 (6): 139-170, 1997

2 조장연, "한국회계기준과 국제회계기준의 정합성에 관한 연구" 한국회계학회 12 (12): 153-177, 2003

3 고승희, "한국회계기준 변천사 연구" 한국회계학회 2007

4 국제통화기금(IMF), "한국의향서"

5 국제통화기금(IMF), "한국과의 대기협정"

6 김형순, "연결회계기준의 국제적 정합성에 관한연구-국제회계기준 제 27호에 대한 공개초안을 중심으로" 15 : 33-53, 2006

7 권성수, "연결재무제표의 주재무제표화에 따른 기업회계기준의 개선방안" 15 : 55-85, 2006

8 최종서, "아시아 금융위기를 전후항 한국과 일본의 회계제도개혁이 성과에 대한 비교연구" 한국회계학회 13 (13): 73-112, 2004

9 한국회계기준원, "기업회계기준전문"

10 장지인, "금융위기 이후 한국회계기준의 과제와 발전방향" 8 (8): 211-248, 1999

11 김문철, "국제회계기준의 전면수용과 대책에 관한 연구" 한국회계학회 15 (15): 165-194, 2006

12 오준환, "국제회계기준의 수용방안에 관한 연구: 수용 수준, 대상 및 시기의 결정을 중심으로" 한국회계학회 15 (15): 31-58, 2006

13 김경호, "국제회계기준과 국내 회계 및 공시관련 제 법률간의 상충과 조정방안에 관한 연구" 2007

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45 조장연, "21세기 한국기업회계기준의 구조와 방향" 1999