지방회계 정보의 수요･공급이 실행성과에 미치는 영향

초록

Recently, in a situation where the scope of financial disclosure continues to increase and the analysis indicators are subdivided, due to the deterioration of the capital market such as job loss, infectious diseases, and population decline, the consumers-centered demand for accounting information is increasing. Studies on the use of local government's accounting system have been mainly focused on accounting information providers, so research on users of accounting information has been relatively lacking. This study tried to present a new accounting innovation model by empirically analyzing how the accounting information structure provided by the next-generation local financial management system affects the performance of consumers and suppliers. As a result of the study, it was found that the professionalism of the accountant, which is a component of accounting information, stable budget support, financial situation in the capital market, and advice from the private and academia influences the acceptability and usability of the accounting system. However, the moderating effect was found in organizational characteristics, institutional size, and political orientation, which are barriers to implementation. Through this study, we intend to contribute to accounting innovation through the smooth supply of accounting information by reflecting various consumers of accounting information and barriers to implementation in the next-generation system, going beyond the existing supplier-centered normative framework.

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