• Journal of Convergence for Information Technology
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• v.8 no.5
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• pp.145-152
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• 2018

The paper aims to present the direction in which accounting education should proceed to enhance the expertise of accounting works in the new era in which big data is the center. This paper examines the definition and analysis of big data, and reviews the effectiveness through big data development in accounting expertise with specific references. Also, this paper presents some of the plans selected by professional accounting bodies and universities to address the topic of big data in the accounting curriculum. According to the plan, big data could provide a blueprint for the future role of accounting and financial experts. Therefore, what this study suggests is to improve educational content by adding big data topics to current accounting curricula in order to help accounting professionals of future generations prepare for technologies related to big data analysis in advance.

• The Journal of the Korea Contents Association
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• v.16 no.10
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• pp.72-80
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• 2016

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.

• 한국벤처창업학회:학술대회논문집
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• 2018.04a
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• pp.23-25
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• 2018

본 연구는 우리나라가 글로벌 시장에서 4차 산업혁명 시대를 주도하는데 필요한 4차 산업혁명 전문가 양성에 초점을 두고, 4차산업혁명전문대학원 설립방안을 제시하고자 한다. 이를 위하여 국내 타특수대학원인 창업대학원과 컨설팅대학원을 비교고찰하였고, 해외 타전문대학원인 일본 회계전문대학원과 일본 법학전문대학원을 비교고찰하였다. 그 결과, 4차 산업혁명 전문가 양성을 위하여 4차산업혁명전문대학원 설립방안을 다음과 같이 제시하고자 한다. 첫째, 4차산업혁명전문대학원은 4차 산업혁명 전문가 양성을 위한 차별화되고 융합화된 교과과정으로 2~3년제 전문대학원 석박사과정으로 운영될 필요가 있다. 둘째, 4차산업혁명전문대학원은 전문석(박)사 학위과정이므로 교육의 내실화를 위하여 야간보다는 주간과정으로 운영될 필요가 있으며, 트랙제를 적극 활용하여 경영학, 회계학, 법학, 창업학, 공학 등 학제간 융합적 교과과정으로 설계되어야 한다. 또한 이론교육과 실무교육의 균형적 교과과정으로 실무교육이 전체 교육과정에 30% 이상이 되도록 해야 한다. 셋째, 4차산업혁명전문대학원은 정부(중소벤처기업부)의 전략적인 재정 지원이 필수적이며, 재정 지원과 함께 교육의 질에 대한 평가인증을 지속적으로 받아야 할 것이다. 또한 장기적으로는 중소벤처기업부의 창업대학원 및 컨설팅대학원이 4차산업혁명전문대학원으로 통합될 필요가 있다.

• Journal of Engineering Education Research
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• v.14 no.1
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• pp.55-63
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• 2011

This paper deals with how to apply PBL(Problem-based learning model) model to interdisciplinary field such as engineering accounting. The PBL approach can provide a solution about educational issue for engineering accounting with a systematic view. A web-based practice system, which is a core element of PBL model and a learning object and practical exercise for engineering students, is developed.

• KOREAN POULTRY JOURNAL
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• v.47 no.11
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• pp.148-152
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• 2015

본회(회장 오세을)는 지난 14~16일 2박 3일간 제주도에서 종계 부화농가 대상으로 제10기 전문육계 CEO 과정 교육을 진행했다. 종계부화농가의 합리적인 세무회계방법(진일회계법인 임기완 대표(공인회계사 세무사)), 육종트렌드에 따른 종계사양관리((주)체리부로 중앙연구소 김종택 소장), 종계질병진단 및 관리방안(우성양행 전용휘 수의사)에 대한 강연이 진행되었다. 또한, 종계부화산업 발전방안(농축유통신문 김재민 국장), 닭고기자조금사업 활성화방안(닭고기자조금관리위원회 심순택 위원장)에 대해 주제 발표 후 본회 종계부화위원회 연진희 위원장이 좌장을 맡은 가운데 농림축산식품부 축산경영과 김영민 사무관, 본회 이홍재 부회장, 닭고기자조금관리위원회 심순택 위원장, 농축유통신문 김재민 국장, (주)고려비엔피 한 장혁 전무가 종계부화산업 발전방안에 대해 토론회를 진행하였다. 이번 토론회로 종계부화인들의 목소리가 정책에 반영되길 기대하며 위기를 관리하고 대체할 수 있기를 바란다.

• Journal of Convergence for Information Technology
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• v.7 no.1
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• pp.93-98
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• 2017

To recover the capital market's confidence, interest in accounting ethics education has increased recently. The purpose of this paper is to introduce a simple classroom games for moral hazard problem and to analyze the results. This case study introduces the classroom games in which well-known experiment of principal-agent dilemma in experimental economics implemented accounting ethics education. This paper suggests that game lesson is effective and efficient way to understanding moral hazard problem. During the games, cause and effect of players' decision making react upon each other. This paper contributes to generating further discussion on accounting ethics education and providing practical implication.

• Management & Information Systems Review
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• v.34 no.5
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• pp.111-125
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• 2015

The article starts with a review of system characteristic, information characteristic and personal characteristic on educational performance through educational satisfaction. This survey is intended for educatee's who take the course of KcLep. We found that all variables of system characteristic(easiness, flexibility and reliability) significantly effect the educational satisfaction. Information characteristic(timeliness, usefulness) significantly effect on educational satisfaction, but the correctness doesn't significantly effect on educational satisfaction. Personal characteristic(self-efficacy and achievement motivation) significantly effect on educational satisfaction, but the computing ability doesn't significantly effect on educational satisfaction. We found that the educational satisfaction significantly effect on the education performance.

• The Journal of the Korea Contents Association
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• v.18 no.12
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• pp.299-308
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• 2018

In modern society, a basic understanding of financial understanding is recognized as very important for stable economic activities. Advanced countries are operating various regular education courses and programs to improve their financial literacy, but this is not enough for Korea. Recognizing this reality, the study examined the level of financial literacy among students at K University and analyzed whether liberal accounting education could be a useful tool to improve financial literacy levels. The study found that the level of financial literacy among the students at K University after the education was conducted was very high, so it is deemed that liberal accounting education for improving financial literacy is very effective. However, there is a difference in each area by major and grade, so there is a need to develop customized education programs when preparing institutional programs to enhance financial literacy.

• Journal of Korea Society of Industrial Information Systems
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• v.25 no.2
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• pp.87-100
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• 2020

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.

• Management & Information Systems Review
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• v.31 no.2
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• pp.41-59
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• 2012

ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.