회계학 입문과목이 회계전공 선택에 미치는 영향

김지령,장지영 한국회계정책학회 2016 회계와 정책연구 Vol.21 No.1

The purpose of this study is to analyze how student perceptions and grades regarding to the first course in accounting, Introductory Accounting (or ‘Accounting Principles’) course, influence on the choice of accounting as a major. We surveyed students’ perceptions of the first accounting course and empirically investigated them. The sample of this study consists of students enrolled in the Principles of Financial Accounting program at the Business School of a university. The sample includes 201 students who took the introductory accounting as a requirement before taking upper-level business classes. Performing well in the introductory accounting course makes it more likely that a student will select accounting as a major. Students had good performance in the accounting principles course, responded positively in the next accounting courses, and perceived success in the accounting courses as a signal to choose accounting as a major. These results suggest that the introductory course may attract higher performing students to major in accounting. But many students who perform well in accounting may choose to major in it possibly because of other factors. A factor analysis was conducted using our survey data and three strong factors from the students’ perceptions were found. They were interest, usefulness, and career. We included accounting major selection, accounting principle’s final grades, students’ perceptions variables in the regression. The regression results indicated that the most significant predictor of students deciding to major in accounting after the introductory course was their final grade. The study also revealed that personal interests and career outcome expectations were significantly influential determinants for the decision to major in accounting. The choice-of-major decision depended on student interests in studying the introductory accounting and opinions on career opportunities among students’ perceptions. Previous studies looked into the importance of student demographics, accounting program characteristics, and general perceptions regarding the accounting principles. Our analyses for selection of accounting as a major indicate that the decision depended on students’ individual perceptions in addition to performance regarding the first accounting course. Despite weaknesses, we believe this study does make a valid contribution to improving introductory accounting programs and then to attracting higher-quality business school students to the accounting major. 본 연구의 목적은 회계학 입문과목인 회계원리에 대한 인식 및 성적이 회계전공을 선택하는 데 어떠한 영향을 미치는지를 분석하는 것이다. 가설을 검증하기 위하여 A대학 경상계열의 학부생을 대상으로 설문조사를 하였으며, 가설 검증에 유효한 표본 201개를 대상으로 실증분석 하였다. 회계원리의 성적이 우수한 경우, 그렇지 않은 학생에 비해 회계전공을 선택하는 유인이 높은 것으로 나타났다. 즉, 회계원리 과목에서 만족스러운 성적을 받은 경우 개인적으로 보람을 느끼고 향후 회계학에 대하여 긍정적으로 반응하면서 회계전공을 희망하는 것으로 확인되었다. 그러나 우수한 성과가 반드시 회계전공의 선택으로 연계되는 것은 아니므로, 다른 요인을 분석하기 위하여 설문지를 활용하였다. 설문지에서 세 가지 요인, 즉 흥미, 유용성, 미래진로를 추출하여 회귀분석을 실시하였다. 이러한 요인 중 회계원리 과목에 대한 개인적인 흥미와 회계 분야와 관련된 미래진로에 대한 견해가 회계전공을 선택하는 데 유의한 영향을 미치는 것으로 나타났다. 학생들이 학부에서 회계전공을 선택할 때 본인의 교과목에 대한 관심과 더불어 미래에 대한 비전을 고려하여 적성에 맞는 전공을 선택하고 있는 것으로 해석된다. 본 연구는 개인적인 인구통계학적 특성이나 사회적으로 인식되는 일반적인 평가 이외에 회계학 입문과목에 대한 개별적인 인식이 회계전공의 선택에 중요한 영향을 미치는 요인임을 확인한 데 큰 의의가 있고, 이는 회계학 입문과정을 개선하는 데 일조할 것으로 기대한다.

日韓会計学教育において授業の影響要因が授業満足度と 授業成果に及ぼす影響に関する研究

이경구,金川一夫 한일경상학회 2020 韓日經商論集 Vol.87 No.-

The purpose of this study is to examine the influence of accounting course on course satisfaction and course performance in accounting education in Japan and Korea. The research model has in design an influence factor of a course as an independent variable, course satisfaction as a mediating variable and learning outcomes as a dependent variable. Independent variables have three components: a college education environment, teaching curriculum technique, and student self-efficacy as influence factor of a course. Course satisfaction is a mediating variable. Learning outcomes is a dependent variable. The research hypothesis is set according to the research model. For this study, data collection was conducted from November 11, 2019 to January 15, 2020, with students from the Department of Business Administration at Dong-Eui University in Busan, and students from the Department of Business and Business Administration at Kyushu Industrial University in Fukuoka City, Japan. As a result of the study, the hypothesis that influence factor of a course will have a positive effect on the course satisfaction was partly adopted. On the other hand, the hypothesis that the educational environment of the school will have a positive(+) effect on course satisfaction was dismissed and found to have no effect. The hypothesis that the professor’s teaching curriculum and teaching techniques will have a positive effect on course satisfaction, and the hypothesis that the students’ self-efficacy will have a positive effect on course satisfaction were adopted and found to have an effect. In addition, the hypothesis that course satisfaction was found to have a positive effect on the class performance was adopted and found to have an effect. 본 연구의 목적은 일한 회계학교육에 있어서 수업의 영향요인이 수업만족도와 수업성과에 미치는 영향에 대해서 알아본다. 연구모형은 독립변수로 수업영향요인, 매개변수로 수업만족도 및 종속변수로 학습 성과로 설계하였으며, 독립변수를 수업영향요인으로 대학교육환경, 교수교육과정기법, 학생자기효능감으로 설계하였다. 매개변수로는 수업만족도로 설계하였다. 종속변수로는 학습성과로 정의하였으며, 연구가설은 연구모형에 따라 설정하였다. 본 연구의 수행하기 위해 자료 수집은 2019년 11월 11일부터 2020년 1월 15일까지 부산광역시 소재 동의대학교 경영학부 학생과 일본 후꾸오까시 소재 규슈산업대학 상학 및 경영학계열 학생을 대상으로 하였다. 연구결과, 수업영향요인은 수업만족도에 정(+)의 영향을 미칠 것이라는 가설에는 부분적으로 채택되었다. 반면 학교의 교육환경은 수업만족도에 정(+)의 영향을 미칠 것이라는 가설을 검증한 결과 기각되어 영향을 미치지 않는 것으로 나타났다. 교수의 교육과정과 기법은 수업만족도에 정(+)의 영향을 미칠 것이라는 가설과 학생의 자기효능감은 수업만족도에 정(+)의 영향을 미칠 것이라는 가설은 채택되어 영향을 미치는 것으로 나타났다. 그리고 수업만족도는 수업성과에 정(+)의 영향을 미칠 것이라는 가설은 채택된 것으로 나타났다.

세무회계관련 학과 학사학위전공심화과정 개설 및 활성화 방안에 관한 연구

윤우영 ( Yun Woo-young ) 한국세무회계학회 2018 세무회계연구 Vol.0 No.56

최근 4차 산업혁명과 인구구조의 변화 등으로 전문대학 세무회계관련 학과는 새로운 교육방식으로의 전환과 전공분야에서 직무수행능력을 향상시킬 수 있는 계속교육의 필요성이 높아지고 있다. 본 연구에서는 재학생, 산업체, 졸업생을 대상으로 세무회계관련 학과의 학사학위전공심화과정의 개설 및 활성화 방안에 대해 설문조사를 활용하여 연구하였다. 본 연구의 분석 결과 첫째, 재학생들과의 효과적인 진로상담 및 진학상담 등을 통해 학사학위전공심화과정에 대한 인지도를 높일 필요성이 있으며, 둘째, 학사학위전공심화과정의 인재상은 현장기술활용 능력으로 설정해야 하고, 셋째, 회계직무와 세무직무에서 전문대학과 연계하여 4년제 대학과의 차별화된 직무능력향상을 위한 현장중심 교육과정을 개발·운영해야 한다. 마지막으로 학사학위전공심화과정의 적절한 수업시간대로 평일야간을 선호하는 것으로 나타났다. 향후 세무회계관련 학과의 새로운 발전 방안과 직업교육·훈련의 수직적 연계 방안에 관한 후속연구가 활발히 진행되기를 기대한다. Recently, due to the 4th industrial revolution as well as changes in population structure, the need for a new way of learning together with continuing education in order to improve their job performance in major fields is increasing in the departments related to tax & accounting. In this study, we studied how to open and activate the advanced course to confer bachelor’s degree for students, industry, and graduates related to tax & accounting departments. First, There is a need to raise awareness of the advanced course to confer bachelor’s Degree through effective career counseling and consultation with students, second, the advanced course to confer bachelor’s degree should be focusing on the hands-on capability to use skills on the job, third, it is necessary to develop and run the field-oriented curriculum for improving the accounting & tax job ability working together with 2 year colleges, which can be differentiated from the four-year university, finally, weekday nights turned out to be the proper class time for the advanced course to confer bachelor’s degree. Further active research on new ideas for development of tax accounting departments as well as the vertical linkage of vocational education and training is expected.

A Study on the Model of Competency Based Liberal Accounting Education for the 21 Century

한형성,배수진,김진태 한국국제회계학회 2020 국제회계연구 Vol.0 No.93

[Purpose]The present study intends to explore possibilities of education on accounting through liberal educational courses in universities to cultivate the human resources required for students in the 21st century. [Methodology]The association of the contents of liberal educational courses of accounting with the cultivation of the four core competencies (4C: Critical Thinking and Problem Solving Skill, Creativity, Communication Skill, and Collaboration Skill) was examined. Next, the concrete ways of cultivating the core competencies, in terms of knowledge, function, and value, were developed, by exploiting the approach of cultivating ‘Special Capabilities in the Liberal Educational Courses of Accounting’. [Findings]The contents of liberal educational courses on accounting were found to have positive effects on the 4C of students. The matrix of association of liberal educational courses on accounting with major courses of students in departments of non-business administration was presented to facilitate the liberal education of accounting, with a focus on the cultivation of the 4C of students. [Implications]The model of liberal educational courses on accounting will positively contribute to the contents and the methods of accounting education desired by contemporary Korean society by influencing conventional major educational courses of accounting.

회계교육에 있어 학생특성이 교육성과에 미치는 영향 - 전공과정과 교양과정의 차이를 중심으로-

오상희 한국상업교육학회 2011 상업교육연구 Vol.25 No.4

본 연구의 목적은 회계학 수강생들을 대상으로 교양 선택 과목으로 회계학 수업을 수강하는지 아니면 전공과목으로 회계학 수업을 수강하는지에 따라 학업성적, 수업만족도 그리고 회계필요성에 차이가 나타나는지를 살펴보고자 한다. 연구결과 첫째, 회계과목을 교양과목으로 선정할 필요성에 대한 인식 및 성적에 대해서는 남, 여간 차이를 나타내지 않았으나 수업만족도에서는 남자와 여자 간 큰 차이를 보였다. 또한 사전학습 유무에 따라서 성적과의 차이를 나타내었고, 사회경험 유무에 따라서는 회계과목의 교양필요성이나 수업만족도에서 유의적인 차이를 나타내었다. 둘째, 개인성격과의 관련성에서는 회계학의 경우 인내심이 있고 적응력이 높으며 내성적인 성격이 상대적으로 성적이나 수업만족도에 큰 영향을 미치는 것으로 나타났다. 셋째, 교양과정과 전공과정에서 회계학이 전체 교양필수로 선정하는 필요성에는 전공과정학생이 더 필요하다는 의견을 보였으며, 성적 및 만족도 또한 교양과정보다 전공과정에서 더 높은 유의적인 차이를 나타내었다. 그리고 수업 후 학습효과에서도 전공과정이 교양과정보다 유의적으로 회계과목이 유용하다고 나타났으며 경제 관심도 또한 유의적으로 차이를 나타내었다. 마지막으로 교양수강생을 대상으로 한 수업에서는 수업 성적이 높은 학생과 수업만족도가 높을 학생일수록 추가적으로 회계학을 수강하고 싶어 하는 것으로 나타났다. 본 연구는 회계학이 전공이 아니라 교양과목으로 수업되고 있는 현실에서 학생의 전공(계열)이 아닌 교양수업과 전공수업으로 나누어서 분석한 것에 의의를 둘 수 있다. The purpose of this study is to examine the difference of factors on the required undergraduate courses and elective general courses. This results can be summarized as follows. First, in the gender, there are no significant differences to necessity of elective general courses and results. Also Man is significant differences to class satisfaction. In addition, students who have background knowledge in Accounting have better results than who have not, and then students who have a social experience are significant differences to necessity of elective general courses and class satisfaction. Second, in the character of students, who have a patience, adaptation and introspective are significant differences to results and class satisfaction. Third, students of the required undergraduate courses are significant differences to students of the elective general courses in a necessity of elective general courses, results and class satisfaction. And study's effect of after study are significant differences to the required undergraduate courses than he elective general courses in the useful and concern of economics. Last, students who have high results want to student addition accounting class and students who have high satisfaction want to student addition accounting class

Flipped Learning을 적용한 회계교육의 효과성 분석

이성희,김정애 한국상업교육학회 2018 상업교육연구 Vol.32 No.4

본 연구의 목적은 Flipped learning 적용이 회계교육의 효과성에 영향을 미치는가를 분석하는 것 이다. 구체적으로, 첫째, Flipped learning을 통한 회계수업이 학습자의 학습만족도에 영향을 미치는 가를 분석하는 것이다. 둘째, Flipped learning을 통한 회계수업이 학습자의 수업태도에 대한 인식에 영향을 미치는가를 분석하는 것이다. 셋째, Flipped learning을 통한 회계수업이 학습자의 학업성취 도에 영향을 미치는가를 분석하는 것이다. 연구의 목적을 달성하기 위하여 경상남도에 소재하는 A 대학교의 회계원리 계절학기 수업에 참여한 학생들을 실험집단과 통제집단을 선정하였다. 실험은 총 3주간 3차시에 걸쳐 이루어졌으며, 측정도구로는 설문조사를 사용하였다. 양적 연구와 더불어 질 적 연구를 위해 학생을 대상으로 면담을 실시하였다. 실증분석결과, 첫째, Flipped learning 수업이 전통적인 수업보다 학습만족도가 대체로 높게 나타났다. 둘째, Flipped learning을 적용한 회계수업 이 학습자들의 수업 관련 활동에서 행동적, 인지적 측면에서 능동적, 자발적으로 개입할 수 있음이 밝혀졌다. 셋째, 본 연구의 실증분석결과는 Flipped learning을 적용한 수업이 전통적인 학습방법에 비하여 학업성취도가 높은 것으로 나타났다. 본 연구의 분석결과는 Flipped learning 수업이 회계학 수업의 학습효과를 향상시킬 수 있음을 제시하므로 각 대학의 회계교육자들이 회계교육의 질을 제 고하기 위해 Flipped learning을 수업에 활용할 수 있는 계기를 마련해 주는 연구가 될 것이다. In this study, we analyze whether the application of flipped learning affects the effectiveness of accounting course. Specifically, first, we investigate whether accounting class through flipped learning affects learner's satisfaction. Second, it is analyzed whether accounting class through flipped learning affects the perception of learner's attitude. Third, it is conducted whether the accounting class through flipped learning affects the learner's academic achievement. To achieve the purpose, the experimental group and the control group were selected for the students who participated in the accounting principle class at A university in Gyeongsangnamdo. The experiment was carried out for 3 weeks, and the questionnaire was used as the measurement tool. In addition to quantitative research, students were interviewed for qualitative research. The results of this study can be summarized as follows: First, flipping learning class showed higher learning satisfaction than traditional class. Second, it is found that the accounting class using flipped learning can intervene actively, cognitively, and voluntarily the learner's class related learning activities. Third, the results of the empirical analysis show that the class with flipping learning has higher academic achievement than the traditional learning method. The results of this study suggest that flipping learning can improve the learning effect of accounting class. Therefore, the results of this paper can give accounting educators at university opportunity to use flipping learning.

생애과정 탈정형화의 사회정책적 함의

박경순 ( Kyung Soon Park ) 한국사회보장학회 2011 사회보장연구 Vol.27 No.1

This article deals with social political implications resulted from changes of life course pattern, which is conceptualized with destandardization of life course. This means that the temporal order and standard in life course is flexibilized, whereby the tripartition structure of the institutionalized life course is retained. Destandardization of life course is first of all caused by structural changes of labour market. This changes are resumed in eroding of normal labour relationship, on which the current social policies based. Destandardization of life course caused new social risks, which cannot or restricted can be protected by the current social security system. This is because the current social protection system assumes normality of labour relationship and family, while new social risks are related with eroding of this preconditions. Under the consideration of destandardization of life course combined with new social risks, a futures social policy should be a integrated solution with adequate time and income options that support continuity in working life and avoid involuntary discontinuities, that enable desired flexibility and discontinuity, that support transitions, and that reallocate financial resources more universalistic.

NCS 기반 교양회계 교과목 개발에 대한 연구

백상미 한국상업교육학회 2018 상업교육연구 Vol.32 No.1

The purpose of this study is to develop NCS-based accounting as a liberal arts course on NCS focusing on P university of 4 - year universities. In order to develop accounting based on NCS, we analyzed the current status of accounting courses in liberal arts curriculum of 4 - year universities and suggested appropriate teaching and learning method for liberal arts education using NCS module. The NCS-based curriculum that has been applied to existing colleges has been operated in accordance with the purpose of NCS, which is to nurture vocational specialists, and has been modified to suit the characteristics of universities in each community college. In the case of 4 - year universities, there is a problem that it is difficult to establish and operate the existing curriculum in accordance with the educational goals of the university in operating the NCS - based curriculum. In the case of four-year universities, it seems that operating the curriculum to strengthen the job competence for students' employment does not meet the educational goals of the four-year college. Therefore, the NCS course can be applied by concentrating on the practical competence among the core competencies for the training of talented students at each university. This study examines core competencies of P University for the development of NCS - based courses suitable for 4 - year universities and develops accounting course based on NCS in the PTU curriculum area to strengthen the core competency. This course is developed based on accounting theory and practice using NCS learning module and designed to improve learning quality by using flipping learning and reflection journal in teaching method. In the future, it will be necessary to develop a process to strengthen practical capacity by linking accounting courses as general education and accounting courses as major education.

A Study of Change Process of Accounting Curriculum

Lee, Shin nam(이신남) 글로벌경영학회 2007 글로벌경영학회지 Vol.4 No.2

회계는 경영학부 교과과정의 필수적이며 가장 실무적인 과목이다. 본 연구에서는 회계 교과의 변천과정를 연구하려고 하였다. 첫째, 회계원리 교과과정에 대하여 부여되는 시간은 회계전표나 계산에 대하여 배우는데도 충분하지 않다. 그러므로 그러한 단위들은 회계 실무 교육에서 충분히 습득하도록 이루어 져야만 한다. 둘째, 연구결과는 회계학을 가르치는 교육자들은 회계개념과 학문적 성과의 이해를 증진시키는 수단으로서의 과정으로 학생들이 회계학을 배우는데 컴퓨터를 이용하여 도움을 주는 것을 포함하고 있다. 셋째, 학생들이 회계학을 배워야 한다는 감정적인 사고력의 증가를 시도한다. 그것은 관심 있는 표본에 대한 학생들의 감정적 사고력의 수준을 나타내는 것이다. Accounting is an essential and highly practical subject to the department of business administration curriculum. I attempt to identify the study of change process of accounting curriculum. First, the amount of time for the accounting principles course is not enough for the students to learn about slip-accounting, the computerization of slip-accounting. Therefore, those units should be learned sufficiently in accounting practices classes. Secondly, the results have implications for accounting educators utilising computer asssisted learning in courses as a means of improving students understanding of accounting concepts and academic performance. Thirdly, attempts to increase the emotional intelligence of the students may require targeted educational interventions. it show that the level of emotional intelligence of the students to the sample could be a concern.

경영학부 회계학교육과정의 개선방향

김상조(Kim, Sangjo) 글로벌경영학회 2005 글로벌경영학회지 Vol.2 No.1

본 연구의 목적은 경영학부 회계학 교육과정의 개선방향을 제시하는데 기여하고자 한다. 연구내용은 최근 우리나라 회계교육의 동향과 미국의 회계 교육동향을 살펴보고, 미국공인회계사회가 요구하는 5년 150학점제 회계교육과정모형(2000), 한국대학 회계교육과정모형(1995)(2004)을 비교 분석하였다. 회계학 교육과정 개선방향은 첫째, 회계교육과정의 목적을 설정하여 단계별 교육연계표를 개발하여야 한다. 둘째, 회계학 전공 교육과정의 이수 운영에 방향을 잘 설정하여야 한다. 셋째, 회계교육과 한국공인회계사 시험과목과 잘 연계될 수 있도록 구성하여야 한다. 넷째, 시대적 추세에 맞추어 회계학 개설 과목을 기능별로 배분하여 구성하여야 한다. 이러한 내용이 반영된다면 한국 대학의 회계교육이 더욱더 체계적으로 될 것이고 회계교육의 질도 한층 향상될 것으로 생각된다. The goal of this research is to contribute to the direction of how to improve the curriculum of accounting learning of business administration department Some current tendency of accounting education in Korea and in the United Stated is presented in this research, and comparative analysis in both a model in which one must acquire at least 150 credits within 5 years(AICPA, 2000) and a model in which the process if accounting teaching of the universities in Korea(KAA, 1995), (KSJ, 2004) is also drawn on here, which the accredited accounting society of the United States have wished to adopt. First, an annual teaching plan in which one can learn step by step, by building some specified objectives of accounting teaching process will need to bo devised. Next, we need to deal with how we will go about the teaching plan of the curriculum of accounting education in schools. Then, we need to determine which subjects should be included in the examination of KICPA in accordance with accounting teaching. Finally, Subjects to open in the curriculum of accounting major need to be set again in order to function to current thoughts about accounting education. We have much to gain from the understanding of accounting education approaches that have been presented here: a better accounting education of the universities of Korea.