Korean Governmental Accounting Review
Latest Publications

TOTAL DOCUMENTS

100

(FIVE YEARS 50)

H-INDEX

1

(FIVE YEARS 1)

Published By Korean Association For Government Accounting

1976-2313

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

A Study on the Method of Preparing the Cash Flow Statement in Government Accounting

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.4.103 ◽

2021 ◽

Vol 19 (3) ◽

pp. 103-133

Author(s):

Suhee Kim ◽

Keyword(s):

Cash Flow ◽

Government Accounting ◽

Cash Flow Statement

Download Full-text

A Study on the Improvement of the Disclosure on Long-term and Short-term Investment Securities in Government Financial Statements

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.4.65 ◽

2021 ◽

Vol 19 (3) ◽

pp. 65-102

Author(s):

Hye-Jeong Nam ◽

◽

A Young Lee ◽

Dong-Su Kim ◽

Hong-Seok Kang

Keyword(s):

Financial Statements ◽

Short Term Investment

Download Full-text

Study on Improvement Measures for Government and Non-profit Accounting Education

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.4.135 ◽

2021 ◽

Vol 19 (3) ◽

pp. 135-167

Author(s):

Wan-He Kim ◽

◽

Won-Seok Choi ◽

Hee Chun Roh

Keyword(s):

Accounting Education ◽

Improvement Measures

Download Full-text

The Analysis of Efficiency Before and After Relocation of Public Institutions : Focusing on the Korea Real Estate Board

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.4.33 ◽

2021 ◽

Vol 19 (3) ◽

pp. 33-63

Author(s):

Kiwi Chung ◽

◽

Injeong Park ◽

Yujeong Park ◽

Minsu Mo

Keyword(s):

Real Estate ◽

Public Institutions ◽

Before And After

Download Full-text

The effects of selective expenditure by local government’s fiscal capacity on net operating costs : The moderated mediation effect by unit of administration

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.4.1 ◽

2021 ◽

Vol 19 (3) ◽

pp. 1-32

Author(s):

Gangbae Kim ◽

◽

Hyeseong Jang

Keyword(s):

Moderated Mediation ◽

Mediation Effect ◽

Operating Costs ◽

Fiscal Capacity

Download Full-text

Study on Aggregate Reporting of Local Government Owned Entity : Focusing on Comparison with Review of Aggregate Financial Statements of Central Government Owned Entities

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.2.1 ◽

2021 ◽

Vol 19 (2) ◽

pp. 1-35

Author(s):

Hyeong Tae Cho ◽

Keyword(s):

Local Government ◽

Central Government ◽

Financial Statements

Download Full-text

Study on the Adoption of the Audit System of Non-profit Organizations from the Perspective of Auditors

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.2.37 ◽

2021 ◽

Vol 19 (2) ◽

pp. 37-70

Author(s):

Do Jin Jung ◽

◽

Yong Seok Lee ◽

Seok Jin Chang

Keyword(s):

Audit System ◽

Non Profit Organizations

Download Full-text

Developing a Management Evaluation Model for Business Divisions of Public Institutions : Railroad Logistics Division Case

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.2.71 ◽

2021 ◽

Vol 19 (2) ◽

pp. 71-96

Author(s):

Hyunjin Oh ◽

◽

SungWook Kang ◽

Bumjoon Kim

Keyword(s):

Evaluation Model ◽

Public Institutions ◽

Management Evaluation

Download Full-text

Benford's Law Verification on Local Government Financial Statements

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.1.137 ◽

2021 ◽

Vol 19 (1) ◽

pp. 137-166

Author(s):

Ho-Nam Moon ◽

◽

Dong-Wuk Kim

Keyword(s):

Local Government ◽

Financial Statements ◽

Benford’S Law ◽

Download Full-text

The Effect of Unused budget on the Next Budget : Focusing on the characteristics of local governments

Korean Governmental Accounting Review ◽

10.15710/kgar.2021.19.1.37 ◽

2021 ◽

Vol 19 (1) ◽

pp. 37-67

Author(s):

Yong-Soo Kim ◽

◽

Hee-Chun Roh

Keyword(s):

Local Governments

Download Full-text