Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

A Study on the Analysis of Achievement according to ERP Accounting & Tax System in the Construction Business

  • Ug-Sun Hwang Halla University
  • Lee, Kwang-No Byucksan Engineering & Construction Co., Ltd.

Asian Tax Journal Vol. 10 No. 4 (2009), pp. 249-262

Abstract

The construction business has introduced and operated an ERP accounting & tax system to improve its achievement. However, as compared with interests in ERP system and its expanded application in the construction business, studies on its achievement have not been carried out sufficiently. It is because the existing studies have been centered on financial issues. In this vein, the aim of this study was to empirically examine the influence of Construction Accounting & tax system, introduced in every section of the construction businesses, upon its managerial achievement. As study findings show, the sectional establishment and operation of ERP accounting & tax system in the construction business has a significant influence upon the improvement of managerial achievement and each construction company's effect. This study is seemingly meaningful in that it has carried out an empirical analysis of employees in the construction business, and verified the influence of ERP system upon managerial achievement.

Keywords

  • Construction ERP Accounting & Tax system
  • Construction Operating Effect
  • Efficiency Maxiimze

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