국제적 회계신인도 10위권 진입방안에 대한 연구(특별기고논문)

This paper aims to provide useful strategies for the improvement of international competitiveness on accounting practices. Even though large-scaled reforms related to accounting practice are performed after Asian financial crisis, there seems to be a long way to go for Korean accounting practices to reach the international standards based on the evaluation by International Institution for Management Development(IMD) and World Economic Forum(WEF). Given the recognition of the critical moment, this paper reviews the measures of IMD , WEF, and IPS used for the test of competitiveness and suggests what factors are weak or strong in Korean accounting practices. In addition, this paper develops the index of accounting transparency to measure the competitiveness on accounting practices. By categorizing measures into three stages which are quality of accounting information, institution/governance, and accounting ethics, we show a systematic model which evaluates accounting competitiveness. We find that the level of accounting institution in Korea is well equipped while the gap between our evaluation on the competitiveness of Korean accounting and the world's view is still great. To fill up the gap, we need to listen to the wise ideas from various accounting institutions. Finally, we would like to suggest ten plans for accounting institutions to achieve the goals.