Journal of Korea Society of Industrial Information Systems (한국산업정보학회논문지)

Korea Society of Industrial Information Systems (한국산업정보학회)
권호 표지
DOI QR코드

DOI QR Code

A Study on the Influence of the Factors of Computerized Accounting Class upon the Learning Performance

전산회계 수업 영향요인이 학습성과에 미치는 영향에 관한 연구

  • 이경구 (동의대학교 대학원 글로벌경영학과) ;
  • 이정은 (동의대학교 회계학과)
  • Received : 2020.02.06
  • Accepted : 2020.03.07
  • Published : 2020.04.30
Download PDF
⟨ Previous Next ⟩

Abstract

The purpose of this study is to examine whether some factors that influence the computerized accounting class in a university, namely the educational environment of the university, curriculum of the professor and his/her teaching methods, and the self-efficacy of the leaners manifest themselves in effective class satisfaction, class performance and class immersion which reflect these factors. As results, First, in the relationship between the class satisfaction, the professor, the students, and the educational environment of the university all had a significant influence. Second, in the relationship between the class performance, the professors and the students had a significant influence. However, class performance did not have a significant impact on the educational environment of the university and the program. Third, in the relationship between the factors of the classes and the classes immersion, which is one of the sub-elements of the learning performance, it was shown that the environment of the university and the students had a significant impact, while the program and the professor did not have an impact on the class immersion.

본 연구는 대학의 전산회계수업에 영향을 주는 다양한 요인 중에 전산회계 프로그램, 학교의 교육환경, 교수의 교육과정 및 기법, 학생의 자기효능감 등이 이를 반영하는 효과적인 수업만족도, 수업성과, 수업몰입으로 나타나는지에 대해 알아보고자 하였다. 연구결과, 첫째, 수업영향요인과 수업만족도 간의 관계에서는 교수, 학생 및 학교의 교육환경이 유의한 영향을 미치는 것으로 나타났다. 둘째, 수업영향요인과 수업성과 간의 관계에서 교수 및 학생이 유의한 영향을 미치는 것으로 나타났으나, 학교의 교육환경과 프로그램은 수업성과에 영향을 미치지 않는 것으로 확인되었다. 셋째, 수업영향요인과 수업몰입 간의 관계에서는 학교의 교육환경, 학생은 유의한 영향을 미치는 것으로 나타났으나, 프로그램과 교수는 수업몰입에 영향을 미치지 않는 것으로 확인되었다.

Keywords

References

  1. Astin, A. W. (1991). Assessment for Excellence: The Philosophy and Practice of Assessment and Evaluation in Higher Education, New York: MacMillan.
  2. Bandura, A. (1986). Social Foundations of Thought and Action: A Social Cognitive Theory, Englewood Cliffs, NJ, Prentice Hall.
  3. DeLone, W. H.. and McLean, M. H. (1992). Information System Success: The Quest for the Dependent Variable, Information Systems Research, 60-95.
  4. Go, K. Y. (2016). The Effects of Achievement motivation, quality of teaching and learning, students' approaches to learning and peer interaction on outcomes of collaborative learning, Master Thesis, Ewha Womans University, Seoul, Korea.
  5. Higgins, S., Hall, E., Wall, K., Woolner, P., and McCaughey, C. (2005). The Impact of School Environments: A Literature Review. The Center for Learning and Teaching, School of Education, Communication and Language Science, University of Newcastle, https://www.academia.edu/562787/The_impact_of_school_environments_A_literature_review (accessed on April, 6th, 2020)
  6. Han, E. S. (2003). An Analysis of Academic Satisfaction of Provincial College Education, The Journal of Educational Administration, 21(3), 379-399.
  7. Hong, H. W. (2012), The Effects of Teacher Role and Class Environment on Learner's Satisfaction in Creative Problem Solving, Master Thesis, Konkuk University, Seoul, Korea.
  8. Jang, E. S. (2012), A Structural Analysis of Learner's Characteristics, Lifelong Education Institutions, Learning Flow and Learning Satisfaction on Adult Female Learners' Learning Outcome, Ph. D. Thesis, Chungnam National University, Daejeon, Korea.
  9. Jang, Y. W. (2009). A Study on the Present Status of Computerized Accounting Education and Its Activation Plans, The Journal of Business Education, 23(2), 1-24.
  10. Jung, S. H. (2008). A Study on Satisfaction with Accounting Classes at Commercial High Schools, Master Thesis, Dankook University, Seoul, Korea.
  11. Jung, Y. S. (2000). The Impact of Web-based Instruction on Commercial High School Student's Self-directed Learning Ability, Master Thesis, Sungkyunkwan University, Seoul, Korea.
  12. Kim, A. Y. (2002). Development of Standardized Student Motivation Scales, Journal of Educational Evaluation, 15(1), 157-184.
  13. Kim, W. P. (2013). The Effects of College Students' Satisfaction in Perceived Public Outdoor Spatial Environment on the Level of Academic Achievement, Journal of the Korean Institute of Educational Facilities, 20(5), 27-34. https://doi.org/10.7859/kief.2013.20.5.027
  14. Kwon, S. Y. (2012). The Relationships Among College Students' Perceptions of Teaching Environments, Deep Approaches and Learning Outcomes, The Journal of Yeolin Education, 20(2), 75-101.
  15. Lee, G. H. (2010). A Study on Psychological Factors of Commercial High School Students Affecting the Level of Satisfaction in the Study of the Principle of Accounting, Korea International Accounting Review, 34, 217-243.
  16. Lee, H. J. (2019). The Effects of the Quality of Accounting Information System, the Expected Level of Individual Academic Improvement and the Learning and Training Quality on the Learning Transfer in the Education of Computerized Accounting System, Ph. D. Thesis, Hanbat National University, Daejeon, Korea.
  17. Lee, J. E. (2018). The Effect of ERP System Quality on the System Use Satisfaction and on Individual and Organizational Performance, Journal of the Korea Industrial Information Systems Research, 23(4), 55-67. https://doi.org/10.9723/JKSIIS.2018.23.4.055
  18. Lee, K. W. (2005). A Study on the Teaching for Library Assisted Reading Education,
  19. Liu, J. (2016). An Empirical Study on the Satisfaction to Tax Accounting Education,-Focus on the Universities in Inner Mongolia Autonomous Region, Master Thesis, Honam University, Gwangju, Korea.
  20. Otter, S. (1992). Learning Outcomes in Higher Education, London, Unit for the Development of Adult Continuing Education (UDACE).
  21. Park, J. W. (2012). The Perception and Relationship between Teaching Efficacy, Transformational Leadership and Students' Academic Self-efficacy, Master Thesis, Konkuk University, Seoul, Korea.
  22. Park, K. S., and Sung, E. M. (2012). The Influence of Students' Perception of Instructional Performances on Learning Motivation, Learning Attitude, and Learning Satisfaction in a Higher Education Context, Educational technology international, 28(2), 289-315. https://doi.org/10.17232/KSET.28.2.289
  23. Seddon, P. B. (1997). A Reverification and Extension of the DeLone and McLean, model of IS success, Information System Research, 8(3), 240-253. https://doi.org/10.1287/isre.8.3.240
  24. Shamai, S. (1991). Sense of Lace: an Empirical Measurement, Geoforum, 22, 347-358. https://doi.org/10.1016/0016-7185(91)90017-K
  25. Shin, G. K., and Chung, Y. H. (2006). Current Issues on the Education of Computerized Accounting Courses in the University: Learners' Perspective, Korea International Accounting Association, 16, 387-409.
  26. Shin, S. Y., and Kim, J. S. (2016). Investigating the Structural Relationship among Factors Affecting Perceived Class, Perceived Class, Learning Outcomes, and Education Satisfaction, Journal of Learner-Centered Curriculum and Instruction, 16(11), 383-402. https://doi.org/10.22251/jlcci.2016.16.11.383
  27. Song, Y. H. (2014). The Relationships among Learnerʼs Perfectionism, Self-efficacy, Flow, Academic Achievement, and Satisfaction in e-Learning, Journal of Lifelong Learning Society, 10(2), 105-123. https://doi.org/10.26857/JLLS.2014.05.10.2.105
  28. You, Y. D. (2002). The Theoretical Implications of the Flow Model for the Development of the Addiction Counselling Program, The Korea Journal of Youth Counseling, 10(2), 1-34.
  29. Yu, H. S., Lim, H. N., Choi, J. Y., Yu, S. S., Seo, Y. I., Ko, J. W., and Shin, H. S. (2010). National Assessment of Student Engagement in Learning for Korean Universities 3, Korean Educational Development Institute.