• East Asian Journal of Business Economics (EAJBE)
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• v.11 no.1
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• pp.21-30
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• 2023

Purpose - The purpose of this study is to analyze the factors that influence Korean adults to acquire accounting knowledge. This study, which analyzes the characteristics of accounting knowledge of the general public, is expected to be used as basic data for the development of accounting curricula and education programs necessary for liberal arts courses and individual investor education in the future. Research design, data, and methodology -In this study, correct answer rates in the Economics and Business Literacy Test were analyzed across two rounds of tests. This study have the accounting scores of the applicants as a dependent variable and it aims to estimate key factors that affect accounting scores. Result - The results of regression analysis for individual variables that both the scores from the business administration and the economics, which were estimated to affect accounting performance, were found to have a positive effect. The results of the analysis of the relationship between major and accounting scores showed that the scores of all other majors were lower than those who majored in business. Conclusion - The results of this study suggest several implications in lecturing accounting as a basic or principle. Acquiring basic knowledge in economics and business administration was found to play an important role in understanding accounting ideas, indicating that such activities would be helpful when lecturing on accounting.

• English Language & Literature Teaching
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• v.16 no.1
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• pp.101-122
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• 2009

This study was purposed to discuss an educational concept of listening potential in ESL/EFL contexts as a counterpart of the reading potential concept in L1 contexts. As a preliminary condition for the concept of listening potential, this study investigated a relationship between reading and listening proficiency of ESL/EFL learners, focusing on roles of grammar knowledge in reading and listening comprehension. Reading and listening comprehension and grammar knowledge test scores of 231 Korean college students studying at a university in the U.S. were analyzed for this study. This study found that there was a positive correlation between reading proficiency and listening proficiency of Korean ESL college students. Grammar knowledge played significant roles accounting for reading and listening comprehension. Furthermore, this study found a difference between the reading proficiency and the listening proficiency across the stages of language development. However, results of this study did not empirically verify the concept of listening potential.