한국채택국제회계기준의 연구동향 분석

The purpose of this study was to find research trends and future directions for korean international financial reporting standards(K-IFRS) by analyzing accounting journals and articles in korea. This study will be helpful to provide interesting and important issues in K-IFRS research areas by reviewing K-IFRS research trends and also contributes to provide a possible directions for future research. Total 96 articles published in twenty two accounting journals from 2011 to 2015 in Korea were used for this study. The analytical tool was based on standards set by previous studies, and the frequency and percentage was calculated from collected data. These papers were analyzed in terms the year of publication, published journals, research theme, research method, number of researchers. research theme and journals, research theme and research method, research theme and number of researchers Based on these results, I discussed and explored implications for future studies on research of K-IFRS. These results in this study will be effectively used and utilized to understand the current research trends and future directions in K-IFRS. I expect more practical outcome-oriented research papers to be published in-depth research in development. K-IFRS researchers need more strict and polished classification standards to see and analyze the research trends of K-IFRS studies. This study contributes to the existing literature by providing the research trends of K-IFRS research in diverse aspect. I hope that this paper will generate more discussion about the avenues for future the research trends of K-IFRS.