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중소기업 회계투명성에 관한 연구모형의 제안: 개인적 특성, 상황적 특성, 조직적 특성을 중심으로

A Suggestion of Accounting Transparency Research Model for the Medium/Small Companies: Focusing Individual Factors, Situational Factors, and Organizational Factors

황호찬
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2008.12|경영연구 (Journal of Business Research)|제23권 제2호|pp. 303-327|DOI 10.22903/jbr.2008.23.2.303

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참고문헌

키워드

회계투명성Moral IntensityAccounting TransparencyLegitimacy TheoryCognitive Moral Development인지적도덕발달도덕적강도정당성이론
주제분류경영학

초록

중소기업의 회계투명성이 갈수록 중요해지고 있다. 그 이유로는 중소기업이 국내 경제에서 차지 하는 비중이 클 뿐만 아니라, 글로벌 경쟁이 갈수록 심해지고 있는 상황에서 중소기업의 회계투명 성이 확보되지 않으면 자원의 효율적 배분이 불가능하기 때문이다. 나아가 회계투명성이 보장되지 않으면 자본조달 비용이 높아질 뿐 아니라 신뢰성을 상실하게 되어 지속적인 발전을 담보할 수 없 게 되기 때문이다. 그간 대기업을 중심으로 회계투명성에 관한 연구가 일부 진행되었으나 중소기업 의 회계투명성에 관해서는 매우 미흡한 실정이다. 본 논문은 중소기업의 특성을 고려하여 회계투명 성에 관한 연구모형을 제시하는데 목적이 있다. 회계투명성은 크게 윤리문제와 공시문제로 나누어 접근할 수 있는 바, 구체적으로 윤리적 측면에서는 중소기업의 경영자의 개인적요인(인지적도덕발 달)과 회계투명성 이슈의 상황적요인(도덕적강도), 그리고 공시적 측면에서는 중소기업의 조직적요 인(정당성)에 의해 영향을 받는다. 이와 같은 접근은 중소기업의 회계투명성에 대한 통합적 관점을 제시하며 이 논문에 제시된 연구모형은 추후 회계투명성에 관한 실증적 연구에 연구모형으로 사용 될 수 있을 것이다.

Abstract

The importance of accounting transparency of medium/small companies has been emphasized because of contributions of medium/small companies to the national economy. Further, it is greed that it is impossible to allocate resources efficiently and guarantee sustainability of any companies if accounting transparency is not established. While studies on the accounting transparency have been done for the big companies, it is not much performed yet for the medium/small companies. This study is designed to suggest a research model of accounting transparency for the medium/small companies. Accounting transparency can be approached from the perspectives of the ethics and disclosure issue. More specifically, it is suggested that individual factor(cognitive moral development) and situational factor(moral intensity of issues) can be considered as ethical issues, and organizational factor(legitimacy) can be discussed as a disclosure issue. This approach is trying to establish an integrated model for accounting transparency study, and can be used for positive studies later on.

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