• Title/Summary/Keyword: 회계전문직업

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A Study on Improvement of Accounting Curriculum in Big Data Age (빅데이터시대의 회계교육과정 개선방안 연구)

  • Jeong, Eun-Han;Kim, Kyung-Ihl
    • 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.

Developing a Blockchain based Accounting and Tax Information in the 4th Industrial Revolution (4차 산업혁명시대에 맞는 회계 및 세무 정보의 블록체인 구축 방안)

  • Hong, Sunghyuck;Seo, Cho-Rong
    • Journal of the Korea Convergence Society
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    • v.9 no.3
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    • pp.45-51
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    • 2018
  • According to the report, the World Economic Forum predicted that by 2020, more than 5.3 million jobs will be lost. Among them are accountants and tax accountants as well. Accountancy is a professional practice, accounting for management consulting, accounting audit, and management consultancy, and tax accountant duties are a professional profession that carries out duties such as tax returns and tax laws. Therefore, this study proposes a method to build transparent and safe tax and accounting information by increasing the efficiency of tax and accounting work by building a block chaining accounting and tax information suitable for the fourth industrial revolution era.

A Study on Methods for Korean Colleges to Participate in Higher Vocational Education Area of Official Development Assistance (국내 전문대학의 고등직업교육 분야 공적개발원조(Official Development Assistance) 참여방안에 관한 연구)

  • Lee, Tae-Jung;Yun, Woo-Young
    • Journal of Digital Convergence
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    • v.19 no.5
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    • pp.47-55
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    • 2021
  • Firstly, our Technical and Vocational Education and Training(TVET) ODA currently uses 70% of its budget on short-term assistance project works without much consideration for continuity from one project to another. Secondly, TVET ODA budget is much too concentrated on hardware support, lowering impact compared to the amount invested. Lastly, there is a lack of research on the needs of recipient nation which leads to lowering effectiveness of TVET ODA. This Study analyzed the characteristics of Korea's TVET ODA through the statistical data analysis of ODA. This study's main focus is to recommend methods for Korean colleges to overcome tendencies and limitations of TVET within Korea's ODA. Colleges have advantages in training students to fit needs of the market and companies based on decades of experience colleges have on academic-industrial collaboration. Colleges can also transfer qualification verification systems to fit the recipient country and dispatch TVET related personnel to strengthen software support. Additionally, the post project evaluation and post job placement management capabilities of colleges can be actively used for post management of TVET projects. I hope that through this study, ways to increase participation of colleges in TVET ODA can be discussed in more variety.

Developing a Diary Designed for Woman Farmer's Time Use to Prove Farm Work (여성농업인의 농업활동 증명을 위한 생활일지 개발)

  • Lee, Jin-Young;Gim, Gyung-Mee;Choi, Yoon-Ji;Kim, Jeong-Seop
    • Journal of Agricultural Extension & Community Development
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    • v.12 no.2
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    • pp.137-150
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    • 2005
  • Although the rate of women farmer's participation in agricultural activities have been increased upto 52.7 % as of year 2003, Korean society has not fully recognized their roles in rural society. According to the agricultural basic law, most of rural women were engaged in agriculture as full time job, however, only about 11% of them could have supporting evidence of themselves as farmer having legal right. If women farmers faced some unexpected things such as a traffic accident, insurance company would not reward them as farmers unless they provide written proof of their job as farm worker or farm owner. Based on lawyer's legal advice, the authors developed a diary called "Saenghwalilji", a daily diary based on their time use and bookkeeping to prove the fact of their contribution to income generation of the farm. After examination of the diary, 18 persons out of 29 volunteers kept two types of dairy for the period of two weeks, and they reported it was very useful. Finally the better one of two was selected after reflecting the suggestions from the respondents. The "Saenghwalilji", will be very useful proof of women farmer's contribution to income, at the same time improving their farm management through better use of daily life time.

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