사립 유치원 회계 투명성 지표 개발 연구

In order to improve private kindergartens’ accounting transparency, the Korean government launched Private Kindergarten K-Edufine System (PKKES) in 2019, and every private kindergarten started to implement the PKKES in 2020. This study attempted to develop accounting transparency indicators for private kindergartens to reach substantial accounting transparency over and above the system implementation. To develop accounting transparency indicators, we reviewed accounting rules and regulations, literature related to private kindergarten accounting, and studies on accounting transparency in for-profit organizations, public institutions, and private schools extensively. Based on literature review, we devised three sub-categories of accounting transparency: access to, sufficiency of, and accuracy of accounting information. Using Delphi method with 16 expert panelists, we validated draft indicators and finalized 13 indicators. Judging from the accounting transparency indicators devised by this study, while access to and sufficiency of accounting information improved to a great extent since the implementation of PKKES, accuracy of accounting information still has a lot to improve. Hence, upgrading accuracy will eventually enhance accounting transparency for private kindergartens. We suggested that human resources in charge of private kindergarten should have more professional development opportunities, the PKKES should be sufficiently upgraded, and local education offices should regularly check out accounting information of private kindergartens.