개성상인들의 기업가정신과 회계투명성

In this study, unlike the critical methodology of Habermas(1987), which is a qualitative research methodology for entrepreneurship and accounting transparency of individual merchants, the preceding study analyzed negative functions as a control medium of accounting, the positive function of accounting was to be analyzed to find the net function of accounting. A critical methodology of Habermas(1987), a qualitative research methodology, was applied to the entrepreneurship and accounting transparency of individual merchants to analyze positive functions as a control medium for accounting. In this research model, the living world refers to a cultural space that exists logically and historically before the process of rationalization and differentiation that characterizes society, explaining the meaning for the social life in which many systems are used, and the system refers to the type of organization that can functionally define this living world. The manipulator plays a key role in the social development model of Habermas(1987) by providing connectivity between the living world and the system. The living world is colonized by a certain class by the control medium (e.g., money, power). An analysis using the quality research method Habermas(1987) social development model showed that accounting information plays a very positive role as a control medium between the living world and the system in companies run by Kaesong merchants. Kaesong merchants had established a stable system of employees’ living conditions by maintaining stable cash flows under any circumstances. In other words, Kaesong merchants showed their stable financial structure through accounting, a reliable corporate language, allowing employees to focus on their work without being swayed by the world of living and systems. With the advent of a fourth industry, such as blockchain, it is easier to secure transparent accounting information. It is hoped that the multi－functional bookkeeping system, which is a blockchain that has secured accounting transparency by inheriting the wisdom of Kaesong merchants, will work as a positive system to overcome the social polarization that our society is currently experiencing, and that the Republic of Korea will be able to move on to eternal prosperity.