Browse > Article
http://dx.doi.org/10.5392/JKCA.2016.16.10.072

A Study on the Actual Condition and Improvement in Accounting Education -Focusing on Specialized High School in Jeju-  

Oh, Sung-Ryoel (제주국제대학교 경영회계학과)
Publication Information
Abstract
In this paper, we did not observe only the actual condition of accounting education, but also proposed the improvements for better education in commercial high schools in Jeju. We expect that those enable the high school students to be interested in accounting. These days, crisis of the accounting education is not only caused by poor educational system, but also is caused in large part by lack of efforts for improving the accounting education. In order to improve the quality of the accounting education and enable the students to be interested in accounting, it is necessary to understand why the students feel difficult about accounting. Learning the reasons enables teachers to educate by much more personalized curriculum, so that those will provide the opportunities to enable the students to pay more attention to accounting. we analyzed the realities in educating accounting by conducting a survey for the students. We also proposed the improvements based on the results of analyzing the realities of the accounting educations. The improvements are followings. First, the accounting education should be educated through various ways. Second, curriculum fitted to the high school students level should be developed. Third, subjects related with accounting should be improved by considering efficiency.
Keywords
Accounting Education; Specialized High School; Accounting Curriculum; Principle of Accounting; Commercial Education;
Citations & Related Records
연도 인용수 순위
  • Reference
1 이장희, 김선구, "회계원리 교과에 대한 학생과 교사 간 인식차이 실증연구," 상업교육연구, 제14권, pp.5-26, 1982.
2 홍정화, "우리나라 대학의 회계학 교육과정에 대한 실태분석," 상업교육연구, 제17권, pp.153-176, 2007.
3 석기준, "원가회계 난이도 수준과 영향요인에 관한 연구," 회계연구, 제12권, 제2호, pp.197-216, 2007.
4 지현미, "사회진출용 회계교육 수요에 대한 현황 분석," 회계정보리뷰, 제16권, pp.23-45, 2011.
5 백상미, "교육중심 대학의 회계교육과정 개선방안에 대한 연구," 회계연구, 제19권, 제2호, pp.273-295, 2014.
6 http://www.jje.go.kr
7 김도형, 이효익, 전춘옥, "회계환경변화에 따른 미국 회계교육 개선노력과 그 시사점," 회계저널, 제10권, 제1호, pp.231-256, 2001.
8 교육인적자원부, 고등학교 교육과정 해설, 교육인적자원부, 2009.
9 오성렬, "제주도내 특성화고등학교 교육과정에 관한 연구," 산경논집, 제30호, pp.117-131, 2013.
10 B. A. Baldwin and K. R. Howe, "Secondary -level Study of Accounting and Subsequet Program in the First College Course," The Accounting Review(July), pp.619-626, 1982.
11 김혁, 송인만, "회계분야의 학업성적에 영향을 미치는 요인에 관한 연구," 회계학연구, 제17권, pp.109-124, 1993.
12 최임수, "효율적 회계교육 : 교수학습방법을 중심으로," 회계연구, 제10권, 제2호, pp.69-92, 2005.
13 안태식, 최관, 이대선, 고완석, "고객지향적인 회계교육을 위한 연구," 회계저널, 제6권, 제2호, pp.115-137, 1997.
14 전춘옥, "회계교육에 있어서 학생특성과 학업성적과의 관련성 분석," 세무와회계저널, 제5권, 제2호, pp.199-227, 2004.