우리나라 회계학 연구 : 현황과 개선방안

Korean accounting researches have been boosted rapidly along with our matured accounting research circumstances. Nonetheless, this paper raises a few suggestions to revitalize the competitiveness of our accounting researches. First of all, this paper suggests that there should be more accounting researches dealing with accounting practical problems. Specifically, we have to evaluate the effectiveness of those procedures which have been introduced to improve Korean accounting transparency. Moreover, researchers have to seek more effective procedures which are suitable to our culture. Conceptual frameworks need be more clear to improve the acceptability of research results. If necessary, we have to seek these frameworks from other areas such as economics or sociologies. Since most of researches are quasi-experimental, concrete casual relationship and proper control on exogenous variables are necessary. Specifically, researchers need to fully understand the meaning and implication of statistical methods they are employing. Also, communication between researchers and users should be smoother. Researchers should deliver their research results in a simple and understandable manner and also clearly indicate the limitations of their researches. Lastly, this paper stresses that to establish an international reputation of Korean accounting researches, we have to find a way to attract foreign researchers‘ attention.