한국 전통회계 연구의 성과와 과제

Extant research on traditional Korean accounting resulted in several valuable conclusions: The Park's record recently found showed that the Sagae Songdo Chibubeob (SSC), the traditional Korean accounting technique, is a form of double-entry bookkeeping. The internal control system of the government of the Josun Dynasty based on joonggi (重記), gamhab(勘合) and haeyoo(解由) was clear and strict. The information contained in the Yonghagi(用下記), the accounting books of a not-for-profit organization, revealed that a capitalistic rationalism was emerging in Korea at least from the mid-18th century. The notes transactions in the Park's record confirmed that credit-based commerce was well established in Korea in the mid-19th century. The truthful reporting of accounts reached an invocation stage in the Koryo Dynasty as early as the 11th century. The Park's record will be a valuable asset in further studies, including analysis of: the evolution of accounting methods of the SSC; the management practice, business performance, and ethics of the Gaesung merchants; the cost accounting system related to ginseng fields; and economic history based on the time series data contained in the record. A comparison of the internal control system of the Josun Dynasty and government today may provide indications to enhance the transparency of government accounting.