• Title/Summary/Keyword: 회계교육

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A Study on the Effect of Tax Account Office Female Workers' Education and Training on Job Performance (세무회계사무소 여성 근로자의 교육훈련이 직무성과에 미치는 영향)

  • Lee, Hwan Kong;Tsedendash, Tserenkhuu;Chang, Sug-In
    • Industry Promotion Research
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    • v.1 no.2
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    • pp.33-39
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    • 2016
  • This study analyzed the effect of tax account office female workers' education and training on job performance. The study results showed that having active attitude after training, appropriacy of educational facilities, environment and time, helpfulness on improving job-related knowledge affected workplace satisfaction, appropriacy of educational facilities and environment affected job responsiveness. appropriacy of training time, helpfulness on one's duties, personal growth and improving job-related knowledge, having active attitude after training affected self-development effort. Consequently, adequacy and helpfulness of education and training significantly affected job performance. This study provided implications for analyzing the effect of the recognition of education and training on enhancing job performance in tax accounting industry.

Affecting the Characteristic Variables(System, Information) of Computing Tax Accounting Systems and Personal Variables to Educational Performance - Focused on KcLep Software - (전산세무회계시스템의 특성변수(시스템, 정보)와 개인변수가 교육성과에 미치는 영향 - KcLep을 중심으로 -)

  • Kim, Hyeon-Gyu;So, Won-Geun;Kim, Ha-Kyun
    • 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.

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The Relationship between Liberal Accounting and Financial Liability of University Students (대학생의 교양회계 교육과 재무이해력 수준의 관계)

  • Yoon, Sung-Yong
    • 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.

Case Study of the Effects of Liberal Accounting for Financial Literacy (교양회계 과목이 재무이해력 수준에 미치는 효과 분석)

  • Yoon, Sung-Yong
    • Journal of Digital Convergence
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    • v.16 no.6
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    • pp.45-51
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    • 2018
  • In the capital market, there has been a need to improve the level of financial literacy in order to make the right economic decision, and to increase the responsiveness of advanced countries to financial problems and to be more responsive to the economic environment. In this study, we analyzed whether the liberal accounting education implemented with the goal of improving the level of financial literacy of students in K University was effective. The effects of financial literacy level were analyzed after conducting tests for each phase after opening an liberal accounting. The analysis showed that students' level of financial literacy increased after the education of liberal accounting. These results indicate that the education of liberal accounting is more effective for improving financial literacy and show that liberal accounting are useful in the preparation of financial literacy programs in each university.

A Study on the Accountants′ Cultural Characteristics and the Ethics Development Level (회계인의 문화적 특성과 윤리개발 수준에 관한 연구)

  • 김남면
    • Journal of the Korea Society of Computer and Information
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    • v.5 no.3
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    • pp.192-200
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    • 2000
  • This paper is the work connected with accounting and culture. The purpose of this study is to examine how Korean accountant groups have cultural characteristics and ethics level compared with non-accountant groups. The results of this paper show that power distance, uncertainty avoidance, masculinity and feminity, long-term and short-term oriented differences compared with accountant groups between non-accountant groups. This paper is about accounting and korean culture would utilize useful data accounting practice and accounting standard establishment and accounting education.

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The Effects of AIS Education on Academic Self-Efficacy and Contextual Performance (회계정보시스템 교육이 학문적 자기효능감과 맥락적 성과에 미치는 영향)

  • Lee, Shin-Nam
    • The Journal of the Korea Contents Association
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    • v.20 no.5
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    • pp.644-652
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    • 2020
  • The objective of this study was carried out to examine the academic self-efficacy mediating effect in the relationships of AIS educaton and contextual performance. For this study, data collected from 282 students were analyzed using the SPSS 23.0 and AMOS 23.0 programs. Results of this study are as follows. First, it was found that AIS education had a positive (+) impact on contextual performance. Second, it was found that academic self efficacy had an effect on contextual performance. Third, it was found that academic self efficacy had a mediating effect on the relationship of AIS education and contextual performance. The Sobel test was performed to identify the mediating effect. AIS education had a direct impact on contextual performance as well as an indirect impact through academic self-efficacy. These results provide that AIS education improves academic self-efficacy and thereby be effective for contextual performance. Follow-on research needs to expand of sample and using diverse variables.

Analysis of Operation Performance between Computerization Accounting Training and Accounting Information Systems (전산회계교육과 회계정보시스템 운영성과 분석)

  • Kim, Dong-Il;Choi, Seung-Il
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.11 no.11
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    • pp.4244-4250
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    • 2010
  • This study analyzed relation with accounting information system operations of more integration and end-user's business processing capabilities. Also, Studied the correlation that has reflecting between business computer skills and training experience level of end-user in practical operation. In summary of this study, first, found out that the improvement and training level of computerized accounting training in mid-size enterprise can be processing more effectively an accounting information business. Second, the end-user training and business development of business processes using the system, the positive impact was significant. Finally, the introduction of the continuous integration system based on new technology analyzed more lower overall performance satisfaction of end-user in the tasks. Business Ability of end-user could be important factor as ongoing business development and training. The results of this study, It can support to effective strategies of end-user systems, will expected to further strengthen competitiveness in the future.

A Web-based Practice System for Engineering Accounting by Problem-based Learning Model (문제기반학습모형에 근거한 공학회계의 웹기반 실습시스템 개발)

  • Kim, Moon-Soo
    • 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.

The Effect of Quality Factors of Accounting Information System on Management Performance - Focused on Mediating Role of User Satisfaction and Education Training Performance - (회계정보시스템의 품질요인이 경영성과에 미치는 영향 - 사용자 만족도 및 교육성과의 매개효과를 중심으로 -)

  • Lee, Ha-Jin;Lim, Jae-Hak
    • Journal of Korea Society of Industrial Information Systems
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    • v.23 no.2
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    • pp.41-52
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    • 2018
  • In this study, empirical studies are conducted not only to investigate the effect of the quality of accounting information system on management performance but also to study whether user satisfaction and education training achievement play a mediating role in the relationship between the quality factors of accounting information system and management performance. To this end, a research model is established to verify the mediating effects of user satisfaction and education training achievement as well as the effect of the quality of accounting information system on management performance. We conduct a questionnaire survey on users of accounting information system of companies. The results of the empirical analysis based on the survey data are summarized as follows. First, the quality of information system has a positive effect on educational performance and user satisfaction, but not on business performance. Second, user satisfaction and education training performance play a mediating role in the relationship between the quality of information system and management performance. The results of our research show that it is necessary to educate and to train the employees in order to make the accounting information systeme to contribute management performance and to control continuously the quality of the information system in order to improve user satisfaction.