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Korea carried out reform of accounting standards so that the central and the local governments started adopting accrual-based accounting standards. In Korean system, the central and the local government prepare each accounting standard. Except for some countries, the business accounting standards and the government accounting standard setters are overall identical. There is also a nation whose accounting standards of the government and the business are the same(New Zealand). A country shares an accounting standard among government sectors(Australia). The U.S. and the U.K. whose decentralization levels are high operate dual accounting standard setting organizations while an advisory organization sets the accounting standard(AICPA for the U.S.; FRAB for the U.K.). France also has dual accounting setters of the central and the local governments while an advisory organization sets the accounting standard(CNOCP). This study explores alternatives to set proper government accounting standards. The exploration especially focused on French case having dual government accounting standard setters but operating an independent advisory organization. CNOCP of France involves Central Government and Government-Controlled Organizations Committee, Local Authorities and Local Public Establishments Committee, and Social Security and Similar Organizations Committee and their working groups set diverse alternatives. Thus, Korea needs to consider practically supporting the current social security committee while maintaining the central and local accounting standards committee. Establishing government accounting standards committee in the form of independent advisory organization could enhance independence, expertise, transparency and governance, which would lead to the increased consistency in the government accounting standards.

The study aims to explore governance structures of local government committees using the face to face communication relations among committee members. The government committee is known as a horizontal, network governance mode, which plays a complementary role to vertical or hierarchy governance. Thus, mix of the two modes of governance can be seen as a metagovernance. Based on this theoretical concept, this study collected data of Incheon Metropolitan City government committees from 2013 to 2015. Applying social network analysis, this study analyzed the inter-government committee networks by three years, which enables us to compare governance structures between conservative mayor era(2015) and progressive mayor era(2013). As expected, the inter-committees governance structure turned out to be metagovernance. Although public officers and mayors played a policy broker role in the inter-committee network, committee members from the various backgrounds such as civil society, university, and business also played a policy broker role between committees (members). However, during the progressive mayor year, the public officer was one third of all policy brokers, whereas more than half of policy brokers were the public officers under the conservative mayor era. A lesson drawn from the analysis is that establishing a metagovernance mode for iner-committee network depends on how to balance the policy broker roles between public officers and other policy stakeholders rather than simply providing a chance for stakeholders to participate in a government committee.

This paper aims to provide information as to how we can effectively select the superintendent without any serious conflicts. More specifically, first, it examines how necessary it is to rectify the existing selection system. Second, it attempts to discover criteria by which alternatives can be evaluated, and to prioritize them with regard to political and social feasibility. Third, it seeks to provide more reliable policy suggestions which most of the stake-holders involved in the selection system can accept. The research result shows that scholars specializing in public administration and scholars specializing in educational administration significantly differ from each other in terms of perceptions toward superintendent’s selection system, implying that there should be debatable process over its selection system both now and in the future. And also it emphasizes that every alternative should be discussed from customer’s point of view rather than provider’s point of view.

This study is to make a classification of the types of local referendum based on prior research and law, and to analyze the effectiveness of nuclear policy conflict management accordance with the deliberative participation level of local referendum. Local referendum can be categorized by four types into legal force and prime mover. The case analysis objects are Buan, Gyeongju, Samcheok, and Yeongduk where hold three types of local referendum. The standards of analysis on the deliberative participation level are representativeness, clarity, fairness, equity, and reflexivity. The effectiveness of nuclear policy conflict management measures with whether or not reflect results of local referendum and dissolution of conflict. The results are followings. First, in the case of local referendum with legal force, an increase in the deliberative participation level of local referendum leads to an increase in the effectiveness of nuclear policy conflict management. Second, in the case of local referendum without legal force, institutional framework for ensuring the deliberative participation are in poor condition and conflicts do not dissolve due to dispute with respect to fairness. Third, in the case of with and without legal force, it is needed the improvement of institution for the deliberative participation and the enhancement of reflexivity and fairness. Building on the above results, this study suggests that local referendum on nuclear power plant location should be reformed in order to improve the effectiveness of nuclear policy conflict management.

The purpose of this study is to identify factors that encourage civic servants born in the post-WWII era to participate in the international diffusion of the Saemaul Undong. Establishing a new school of thought based on the Saemaul model has potential applications beyond basic development projects and thus calls for further study of the impact that baby boomers played in the Saemaul international development. Of the 7.12 million Korean baby boomers, this study focused on civic servants working in Gyeongsangbuk-do and Daegu Metropolitan City, the birthplace of Saemaul Undong. Binomial logistical analysis suggests that the following, in order of important, are the primary factors that affect one’s willingness to participate in the Saemaul ODA project: motivation towards societal contribution, personal limitations, income level, attitude towards Saemaul Undong, challenges involved in adjusting to a new environment, and financial liberty. In particular, one’s personal desire for social change is shown to have the greatest impact. This includes the satisfaction attained from cooperating with others, the work in and of itself, and the practical application of one’s knowledge, experiences, and skills. There is a relationship between an individual’s coefficient of motivation towards societal contribution and his or her desire to reach prosperity for all humankind as opposed to purely financial motives.

This study is to analyze the differences in the operating system via a status comparison of the domestic Gaming industry and to discuss the improvement of the industry gambling operations. Ngcc(National gambling control committee) current operations of the gambling industry has a way to foster the installation and operation of the installation and operations directly with the private operator of the gambling industry. The installation of small-scale industries and retailers are operating thousands of locations, industries that operate a large area of ​​several hundred square meter store will be operating dozens of lesser curvature. If there is a strict limit for the installation sector receives some industries are not subject to few restrictions on installation. In addition, these statistics for industry Dealer has been published only horse racing, cycle racing, motorboat racing OTC release place, Toto, Lotto is a state that is not even published yearly basis points for opening, operating locations, such as closed positions. Therefore, the paper industry and recognized the need for a difference in the gambling industry and gambling accurate statistical data related announcement, it proposes the installation and management of an effective way through the Dealer sector benchmarking.

The administrative institutions of Korean government do not have a capacity to resolve the variety of public conflicts so that they tend to make easily worsening and take long period of time to the end. This paper finds the reasons of the lack of administrative institutions to deal with public disputes of the rigidity or closeness of them. Acemoglu and Robinson (2012) suggest that the prosperity or poverty of a nations depends on the inclusiveness of political institution and economic institutions. This paper would like to take their perspective of the inclusiveness of institutions that allows and motivate people to reveal their desires or voices. Many nations of the world in the 21st century have faced serious social problems of income inequality, unemployment, poverty, lacks of water and energy, financial instability, and restructuring that may put their people and society into conflicts. However, the governments have not played their expected roles to solve them so they have ever faced deep distrust from people. The government of Korean is no exception. The rigidity of the administrative institutions have not allowed the desires of stakeholders to participate in policy decisions. This paper suggests several conditions or factors to develop or design inclusive administrative institutions that may able to internalize public conflicts. Inclusive administrative institutions may have the following characteristics in their processes of citizens as partners, consensus building efforts, conceptual planning phases, deliberations and argumentation, joint-fact findings and interpretations, bureaucrats as process designer and managers, and trust building efforts.

With UN SDGs (Sustainable Development Goals) as a new momentum, sustainable development becomes the universal value in the world since UNCED in 1992. Korean government has experiences to promote national strategy for sustainable development, but local strategies and frameworks for implementation tend to be not systematic after degradation of Framework Law for Sustainable Development in 2008. The purpose of this article is to analyze the frameworks for implementation of Korean local governments which pursue sustainable development. As a result, there are three types such as promotion inside public administration, promotion outside public administration, and mixed type. This article identified three elements for sustainable development such as core value, communication system in public administration, and collaborative governance.

This paper analyzes the status of gender discrimination targeting government officials and identify the differences and influencing factors, and to provide implications for Human Resource Management. For this purpose, we saw at the Korea Women's Status and Problems of the civil service personnel policies, examined whether there were gender discrimination against female public officials. Analysis result, the proportion of female managerial officials, showed that there were discrimination, etc. recruitment, placement positions, promotions. The survey analysis of whether gender discrimination exists officials were the largest differences between to genders, to the next, appeared to years of service, position, education, age, occupations. Despite efforts to abolish women's discrimination and ensure women's representation in public sector, the perception of gender discrimination still remains. Therefore, it is necessary to strengthen targeting recruitment and promotion polices, compliance with principles of job rotation for female officials. Finally, the following studies will be necessary to deal with in-depth Human Resource policy aspects for eliminating gender discrimination.

This article attempts to describe processes and principles relating to Saemaul(New Community) Movement policy which is regarded as one of the most successful policies in Korean history, to evaluate the achievements which the policy has made up until now, to analyze the successful factors behind the policy, and to suggest how the Saemaul Movement policy can be transplanted into other developing countries suffering from poverty. disease, famine, and other problems. In doing so, it employs documentary study and comparative method. It is found that the major factors affecting the success of the Saemaul Movement policy are strong leadership on the part of president and government officials, effective resource allocation method, competitiveness-led motivation, ordinary people’s strong willingness to live better, village leader’s role, good governance in which ordinary people could effectively participate.

This study is intended to analyze influential factors of start-up by considering conditions in local universities and suggest start-up promoting policies reflected with characteristics of local universities. Entrepreneurship provides a unique opportunity for adolescents to experience a turning point in their lives and reduces youth unemployment according to concern and cooperation from government bodies and local communities while contributing to economic growth in the nation and local communities. Therefore, this study has analyzed with a focus on cultivation of entrepreneurship among university students. As for subjects in the study, students in local universities participated in the survey while analyzing the influential factors on start-up. Influential factors on the intention of start-up have been analyzed on university students who were educated with start-up. After establishing the hypothesis model on the factors influencing on the intention of start-up among university students, routes among factors were confirmed while verifying the hypothesis as an exploratory structure model research. Analyzing how entrepreneurship and start-up supporting environment were led to the intention of start-up after going through parameters of capability of start-up organization and satisfaction on start-up education, this study has suggested a plan for promoting exact start-up.