새마을金庫 會計情報 表現樣式의 有用性 定立에 관한 硏究

A Study on the Utility Increase of Accounting Information Presentation Format in Community Credit Cooperatives

The disclosure of accounting information is one of social means to provide users with useful information when having to make economically reasonable decisions. The accounting information should be sufficiently provided to raise its level of effectiveness. However, compared to other financial institutions, use of the Community Credit Cooperatives has been rather troublesome to its users. The objective of this study is to provide accurate accounting information and investigate if improvements led to optimal decision malting by users. For the purpose of this study, both the empirical analysis and survey through a questionnaire were performed. The survey, which targeted investors and customers, took place in March of 2012. The empirical analysis consists of dependent and independent variables. The dependent variable in this graph is support for graph or diagram to use disclosures. The independent variable consists of both understanding and validity of the disclosure contents for investors and customers. In the main empirical analysis, research hypothesis I is that the understanding of the contents of financial statement disclosure and the validity of the disclosure contents will not suppoπ the dependent variable. Research hypothesis Il is that main disclosure contents of the financial statement will not support the independent variable. The findings of the empirical analysis are that research hypothesis I and research hypothesis II were not supported. For the purpose of this study, a graph or diagram is needed. In other empirical analysis, the hypothesis was found to be supportive. The findings in this study have main implications of accounting information, particularly with regard to information presentations format. First of all, the use of graphs or diagrams is increasing the effectiveness of accounting information leading to optimal decision making by the users. Second of all, accounting information presentation formats did have significant effects on the understanding of disclosure contents and the validity of disclosure contents for investors and customers.