ERP 시스템의 도입이 회계발생액에 미치는 영향

This study is an analytical investigation on effectively reduces accounting accruals whether indeed the implementation of an ERP system the scope of financial data by a company management. To achieve this goal, the present study resorted to both documentary research and empirical investigation. After an initial documentary survey conducted on previous studies on the topic of ERP system and its implementability, I elaborated a test model based on empirical studies on accounting information manipulation and measuring models for such manipulation. As for the stage of empirical analysis, the process was carried out in the order of establishment of research hypotheses and elaboration of a test model, definition and measurement of variables, selection of sample companies, empirical analysis and interpretation of result. In the regression analysis, conducted in conformity to previous studies on the impact of strengthened internal control on manipulation of accounting information, accruals were used as dependent variables providing measures of accounting information manipulation. For the regression analysis, tax benefit, debt-to-equity ratio, company size, ownership per major shareholder, increase of capital, net loss from pervious year and audit opinion were chosen as control variables affecting the amount of accruals, and ERP variables, as test variables. The analysis revealed that the research hypothesis on whether an ERP system produces impact on accounting information manipulation was supported under one year and three year was significant at the 1% level. The result of this study analyzing changes in amounts of accruals after the introduction of an ERP system, using a number of control variables affecting these amounts, indicates that a decline in amounts of accruals occurs as a consequence of the implementation of the system. This result further implies that the implementation of an ERP system by companies effectually reduces the accruals of accounting data by managements.