• Title/Summary/Keyword: 회계교육과정

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A Study on Improving Transparency in Accounting for Sustainable Growth of Korean Companies (한국기업의 지속성장을 위한 회계투명성 개선 방안에 관한 연구)

  • Lee, Gyeong-Rak
    • Journal of Digital Convergence
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    • v.11 no.12
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    • pp.257-264
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    • 2013
  • The purpose of this study is to propose plans of accounting transparency enhancement for Korean firms' sustainable growth and moral management. Moral management is not optional but essential strategy under global competitive circumstances. It has been proved that sustainable growth was possible through moral management. The plans of accounting transparency enhancement obtained from this study are as below. The implementation of early childhood education on the role and function of accounting, including contents related accounting ethics in university business curriculum or accounting curriculum, including contents related accounting(management) ethics in various accounting qualification examination, building and utilization of systematic knowledge base on accounting fraud, strengthen supervision for implementation of stable and reliable K-IFRS, improving public ethics through strengthening ethical awareness, devotion of community leaders for the nation and society etc.

A study on Preparing General Ledger with Microsoft Excel 97 (마이크로소프트 엑셀 97을 이용한 총계정원장 작성에 관한 연구)

  • 이정록;박상욱
    • Journal of the Korea Society of Computer and Information
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    • v.3 no.2
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    • pp.239-246
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    • 1998
  • As the complexity of organizations grow, the practice of accounting necessarily becomes more and more sophisticated. As a result, accounting is becoming increasingly dependent upon computers to facilitate the interaction of measurement analysis, and reporting that is so essential in business today. Enhancements in technology-in particular, the development of computer technology-have dramatically altered the practice of accounting. This study represents a new approach in technology-based education and contains how to use Microsoft Excel 97 In preparing general ledger.

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The Effects of University's Learning Influencing Factors on Learning Ability and Learning Performance: Focusing on the Moderating Effect of Class Commitment (대학의 학습영향요인이 학습능력 및 학습성과에 미치는 영향: 수업몰입의 조절효과를 중심으로)

  • Lee, JeongEun
    • Journal of Korea Society of Industrial Information Systems
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    • v.25 no.4
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    • pp.83-100
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    • 2020
  • In this study, the researcher intends to examine the influence of the class factors of universities for computer accounting education upon learning ability and learning performance, with the current students or the graduates from the universities in Busan and Gyeongnam regions. The findings of this study could be summarized as follows: First, the hypothesis on the influence of the self-efficacy of the students upon class commitment and motivation to participate in learning was supported. Second, commitment and motivation had a significant impact on class performance, while the satisfaction with the class had not an impact on motivation.

A Survey on the Demand of Education topic for the Development of Dental Hygienist Coordination System (Dental Hygienist Coordination System 개발 교육주제 요구조사)

  • Lee, Yun-Jung;Woo, Hee-Sun
    • Journal of dental hygiene science
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    • v.10 no.5
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    • pp.349-356
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    • 2010
  • The purpose of this study was to examine the awareness of dental hygienists, who played a significant role in dental sector, about health care management and their needs for education in an attempt to pave the way for the development of a Dental Hygienist Coordination System(DHCS). The subjects were 156 dental hygienists at 85 dental clinics, who were selected in Gwangju based on the data released as of August 2008 by the Dental Association and public health centers in sampling region. A Questionnaire was conducted in person to gather survey data and SPSS 12.0 program was utilized to make a statistical analysis. This results findings suggested that a systematic curriculum should be developed by focusing on coordination theory and practice, counseling and educational practice, health insurance affairs and health insurance fee claim management.

An Analysis of IS-Related Curriculums in Korea Based on the IS 2002 Model Curriculum (IS 2002 표준교육과정에 입각한 국내 정보시스템 관련학과의 교육과정에 대한 분석)

  • Ryu, Young-Tae
    • Management & Information Systems Review
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    • v.29 no.3
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    • pp.149-171
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    • 2010
  • The purpose of this research is an assessment of Information Systems(IS) curriculums in Korea based on the IS 2002 model curriculum. Out of the 201 Korean universities, 60 universities have the IS discipline as a major or a department having an independent curriculum. Out of these 60 universities, 38 universities(63.4%) have the IS discipline in the business schools while the IS discipline in the rest of universities is located under the social science school and others. Information Systems as a field of academic study exists under a variety of different names. The different labels(Information Systems, Management Information Systems, Computer Information Systems, Information Management, e-commerce, e-business, etc.) reflect historical development of the field, different ideas about how to characterize it, and different emphases when programs were began. The result of mapping the IS courses into the IS 2002 model curriculum supports the fact that management as a reference discipline that provides underlying theories for IS as a particular new discipline should be its academic home. Within the IS courses, information technology area is the most popular. and followed by information systems fundamentals area, information systems theory and practice area, information systems development area, and information systems deployment and management process area.

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A Study on the Performance Analysis of LINC+ Program (LINC+사업 성과 분석에 관한 연구)

  • Seo, Kyung-Hwa;Kim, Chang-Suk;Lee, Ju-Yeong;Han, Jung-Hee;Kim, Hyun-Soo;Han, Young-Jin;Jung, Young-Jin
    • Journal of Convergence for Information Technology
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    • v.12 no.3
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    • pp.186-192
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    • 2022
  • This study investigated 110 contractual industries to identify the effects of curriculum development and educational environment improvement through Ulsan College LINC+ Program on job education and training. As a result of the study, core competency and job competency were 5.73 points each in field practice and educational environment, and job performance was significant with OJT 5.58 points and 5.74 points for educational environment(p<0.05). The relationship between suitability of the curriculum, educational environment, and recruitment performance was significant with 5.73 points for OJT, 5.74 points for field training during the education and training period, and 5.79 points for educational environment, and job reeducation/training expense was significant with 5.73 points for OJT and 5.79 points for educational environment(p<0.05). Also, students who completed the LINC+business curriculum shortened their job period by 1 to 6 months in 86.3% of the respondents, and responded that the education expense for new employees was reduced. Therefore, it was identified that the LINC+ Program of Ulsan College has the effect of shortening the job adaptation period and reducing education expenses for new employees by operating the curriculum reflecting the needs of the industry and improving the same educational environment as the industrial field.

Design and Implementation of a Hybrid Level-based Instruction Model in Web-based Classes (웹기반 수업에서 혼합형 수준별 수업모형의 설계 및 구현)

  • Kim, Maeng-Hee;Park, Chan-Jung
    • The Journal of Korean Association of Computer Education
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    • v.6 no.1
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    • pp.109-120
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    • 2003
  • Recently, as more web-based applications are widely used, various methods for education are developed in practical areas. As a result, in many organizations, virtual educations such as WBI learning. CAI, and distance learning are offered actively. With the advantages of web-based education, in order to achieve feasible and efficient effects on education. a new web-based instruction model that considers the abilities, the interests, and the aptitudes of students individually is required. In this paper, a new web-based instruction model, called a hybrid model, is proposed and implemented. And then, two model - the stepwise model and the hybrid model- are applied to a computer accounting class of a vocational high school. Students attend the web-based class in a computer center for 100 minutes autonomously. After the classes, a questionnaire is made in order to analyze both the effect on that class and the learning fulfillment of the proposed instruction model.

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Economic Effects of Welfare Policy: An Analysis of 2003 Korean Social Accounting Matrix (정부의 복지지출이 경제부문별 소득분배에 미치는 효과 분석)

  • Noh, Yong-hwan
    • Korean Journal of Social Welfare Studies
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    • v.40 no.1
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    • pp.261-296
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    • 2009
  • I constructed the 2003 Korean 'social accounting matrix'(SAM) to analyze the multipliers of total demand for each economic activity. I find that the relative magnitude of the influence of the welfare policy to the national economy measured by input-output production multipliers tends to be underestimated compared to SAM multipliers. This is because the total demand multipliers of SAM include the private sector effects, which is not considered in the input-output model. The result also support that income inflows in public service areas including education, health and social work, generate gains in the relative income of households.

The Present State and Curriculum Implementation Overview of the Nursing-Specialized Vocational High Schools (특성화고등학교 간호과 운영 현황 및 교육과정 운영실태 분석)

  • Yoon, In-Kyung;Jang, Myung-Hee;Lee, Hyun-Young
    • Journal of vocational education research
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    • v.35 no.4
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    • pp.19-46
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    • 2016
  • The purpose of this study is to analyze the curriculum implementation of the Nursing-Specialized Vocational High School by researching on operation, organization and environment of the program of Nursing. This study aims to improve the curriculum of the Nursing-Specialized Vocational High School. This study has analyzed previous existing studies, Link of School info, Educational Statistics and data indicating establishment, operation and curriculum of the department of Nursing which have been collected from web sites of institutions and associations relevant to Nurse Education. The major results of this study are as follows: 1) As of the first semester of the year 2016, out of a total of thirty eight Specialized Vocational High Schools and Meister High Schools in the country, 6.4% of the schools have nursing educational programs. These schools have established the programs under various names, such as Health Nursing, Dental Health Nursing, Nursing, Nursing and Medical Tourism, Accounting in Nursing and Nursing Management, etc. Since 2012, enrollment rates have increased while post-graduation employment rates have decreased, with the average employment rate of Specialized Vocational High School graduates having reached up to 46% by 2015. 2) The Nursing-Specialized Vocational High School aims to create skilled Nurses Assistant such as Nurse Aide and Care giver. The program is successful in providing necessary courses to acquire required certification and proficient field experience but requires revisional changes in order to create a long-term program of sufficient qualification. The official requirement of 780 hours of field practice was completed during the three educational breaks from the first year of high school to the second year, while the curriculum was conducted separately in the field hospitals. 3) An average of two laboratory classrooms were available based on the facility requirement standard of Cities and Provinces Educational Policies. In order to secure proficient instructors of Nursing education, establishment of specific indicated subjects, regional placement, in-service education, research and supervision are essential for establishing excellence and continual improvement.

A Study on the Review and Implication of Accounting Education Research in America (미국 회계교육연구의 동향 및 함의)

  • Roh Hyun-Sub
    • Management & Information Systems Review
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    • v.5
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    • pp.161-184
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    • 2000
  • Accounting education research addresses a wide range of topics related to students, educational processes, educational outcomes, faculty, administrative structures, and the programs and constituents of accounting education. This study examines accounting education researches for the purpose of identifying changes in this research literature and opportunities for enhancing its development. The total number of accounting articles published each year has increased. More significant is the increase in the portion of articles based on empirical research and the decrease in the portion of non-empirical articles. And the empirical studies were classified by type of study, by type of statistics used in the study, and by whether the study referred to other accounting or non-accounting literature. These analysis suggests a number of opportunities for the development of future accounting education research: (1) review relevant non-accounting literature, (2) seek empirical tests of fundamental relationships, (3) design multi-institutional and longitudinal tests, (4) provide for aptitude-treatment interactions, and (5) focus on educational outcomes.

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