회계연구의 최근 동향과 개선방향

The purpose of this research is to set foundations for publication of excellent papers published in Korean Journal of Accounting Research. In order to achieve the purpose, first, a framework for evaluation of papers was established by reviewing previous papers published in the journals from the foundation issue to the latest 2009 issues. Based on this framework, general factual analysis, analysis of structure of papers, content analysis, analysis of authors and institutions, and citation analysis ensued. As a result of the analysis, it was found that a variety of topics and diversity of research methods were in need of further development in this area. Therefore, in order to improve the quantity and quality of papers in Korean Journal of Accounting Research, the following recommendations are suggested by the author: 1) increasing the number of journal publication, quality control of the paper submitted, uploading of all papers published on the web site, seminars on research ethics and related public relations, 2) development of a variety of research topics, such as tax accounting, accounting information system, governmental and nonprofit accounting, auditing, international accounting, research methodology etc, 3) encouraging employment of multiple research methods such as model, behavior and history research, 4) activating international, governmental and nonprofit accounting research, 5) developing publicity strategies for inducing both domestic and international scholars to contribute papers for review and publication.