• Title/Summary/Keyword: Accounting Curriculum

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Perception Difference on the Accounting Officer Competence among Accounting Educators, Accounting Officers and CEOs (회계교육자, 회계담당자 및 경영자의 회계담당자 역량에 대한 인식차이)

  • Lee, Seong-Hyo;Kim, Kyung-Ihl;Lee, Ji-Young
    • Journal of Convergence for Information Technology
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    • v.9 no.6
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    • pp.75-82
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    • 2019
  • In the era of the 4th Industrial Revolution when ICT and convergence are emphasized, companies want talented people with a wide range of complex problem solving competencies, system competencies as well as major knowledge. This study examined the difference in perceived competency needed for future accounting officers using 166 valid questionaries prepared with 4 factors based on previous researches. The result shows that the workers, who majored in accounting and have more than 5 years of company experience, and the CEOs think the social competence is the most important while the accounting professors think the major competence is the most important qualification. These results indicate that, in order to reflect the industrial needs, the colleges should change their accounting major curriculums to provide various competences such as the social competence in addition to the basic major competence.

A Study on the Curriculum of Introductory Architectural Design - Focusing on a Curriculum Analysis of University Architecture Program in Germany - (대학교 설계교육 기초과정 구성에 관한 연구 - 독일대학교 건축학 전공 교과과정 구성 사례 분석을 중심으로 -)

  • Kim, Jun-Kyung
    • Journal of the Korean Institute of Educational Facilities
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    • v.16 no.6
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    • pp.43-51
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    • 2009
  • Since 2002, the market opening of architecture design, reformation efforts and corresponding studies on architectural education system in Korea have been made to meet the standards of international recognition and accreditation. As a result, the importance of design in architecture program has been recognised and reflected on the reformations on the curriculum by increasing hours in design courses, for instance. At the same time, much need is demanded on the qualitative improvement on architectural design education, both on its contents and structure. In addition, the current reformational changes on architectural education in Korea have their bases on the performance evaluation criteria of National Architectural Accrediting Board of America. To improve the quality of architectural program accounting the unique cultural and social requirements of Korea, various perspectives from other countries, besides American system, are needed to be considered and studied for the on-going reformations in architectural education. The purpose of this study is to contribute to the current on-going reformation efforts on the improvement of architectural design education. The study will closely examine the current architectural curriculum in German university and provide a systematic program for introductory architectural design curriculum.

A Study on the Influence of the Factors of Computerized Accounting Class upon the Learning Performance (전산회계 수업 영향요인이 학습성과에 미치는 영향에 관한 연구)

  • Rhee, KyongGu;Lee, JeongEun
    • 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.

Role of Forensic Accounting to Strengthen Corporate Governance : An Empirical Study

  • Bhasin, Madan Lal
    • The Journal of Economics, Marketing and Management
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    • v.5 no.1
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    • pp.1-20
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    • 2017
  • An increasing number of researchers are finding that 'poor' CG is a leading factor in dismal performance, manipulated financial reports, and unhappy stakeholders. Undoubtedly, qualified, trained and mature Chartered Forensic Accountants (CFA's) can prove to be a valuable asset to the corporate sector, and gradually help to improve their CG system. The fundamental objective of this study is to find out "how can we integrate the expertise of the FA to improve the overall CG scenario prevalent in India?" This is a preliminary investigation of the necessary skills, educational and training requirements for CFA's to improve CG system. During 2011-12, a questionnaire-based survey was conducted in the NCR of India using a sample size of 120 practicing chartered accountants, accounting academics, and potential users of FA services. Results indicate that potential practitioners, academics and users agree that "critical thinking, written & oral communication, legal knowledge, auditing skills, deductive analysis, investigative flexibility, analytical proficiency and unstructured problem-solving are the most important skills required for the CFAs." Moreover, we found that all of the skills investigated in this study are 'potentially' important for the CFAs, which the educators at the Universities should use as an overall guide while designing their FA curriculum."

Comparison and Analysis of the 2009 Elementary Science Curriculum of South Korea and the Elementary Science Curriculum of Finland (우리나라 2009 개정 초등 과학교육과정과 핀란드 초등 과학교육과정 비교분석)

  • Lee, Soyoung;Noh, Sukgoo
    • Journal of Korean Elementary Science Education
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    • v.33 no.3
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    • pp.491-509
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    • 2014
  • The purpose of this study was to compare and analyze the elementary science curriculum of Finland, which ranked at the first place in the science domain of Programme for International Student Assessment (PISA), a comparative study on the academic achievements of OECD member nations, for three consecutive years and recorded a high national competitiveness index, and that of South Korea, thus providing information needed to develop curriculums and textbooks in the middle of occasional curriculum revisions and giving useful implications for the implementation of curriculum in the field of education in South Korea. The research findings were as follows: First, as for the science content areas based on the ratio of large area items according to the evaluation and analysis framework of TIMSS 2007, South Korea's ratio of life, chemistry, physics, and earth hardly showed fitness for TIMSS 2007 and exhibited equal distribution among the areas. In Finland, the ratio of life, chemistry, physical, and earth was similar to the fourth grade level of TIMSS 2007. The country showed differential distribution with life accounting for the highest percentage. Second, as for the cognitive domains, South Korea showed a high percentage in "Uses and Procedures of Tools" of "1. Knowing" and "Making Connections," "Comparison/Contrast/Classification," and "Uses of Models" of "2. Application." Finland recorded a high percentage in "Information Interpretation" of "2. Application." While South Korea focused on the uses and methods of scientific instruments during scientific activities, Finland made an approach with a focus on problems related to daily life such as the interpretation of information including reports and graphs from an interpretative perspective.

A case study of the education and training for job creation based on the local fashion industry - In Seogu Gwangju central city - (지역산업맞춤형 일자리창출사업을 위한 패션 취·창업 교육훈련 사례연구 - 광주광역시 서구를 중심으로 -)

  • Kim, Jie-Yurn;Yim, Lynn
    • The Research Journal of the Costume Culture
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    • v.28 no.4
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    • pp.527-543
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    • 2020
  • The aim of this study is develop a state-funded education and training curriculum to contribute to the development of the fashion industry infrastructure. This will be achieved based on the service sector by the competitive clothing sales personnel and fashion startups. The study was conducted using a qualitative research method. The participants were 20 representatives of fashion-related companies and employees from one traditional market and two fashion outlets in Seogu, Gwangju. Data was collected from September 2015 to January 2017 by demand surveys and in-depth interviews. These were conducted on the same day at each clothing store office. In addition, existing literature was also reviewed. The collected data were first summarized into 64 meaning units from which three themes were derived by arranging, classifying, and analyzing the data. The findings of the study are as follows. First, the education and training curriculum for fashion job creation is aimed at job-oriented field-types with the objective of cultivating professional skills for online to offline fashion professionals. Second, the curriculum for fashion advisors was developed to consisted of 8 courses of 150 hours, including job knowledge, a foreign language, fashion-specific knowledge, fashion marketing & VMD, store management know-how, clothing repair, field trip, and internship. Third, the curriculum for fashion entrepreneurs consisted of 8 courses of 106 hours, including entrepreneurship, fashion practice, startup, field trip, finance & taxation accounting, marketing, social enterprise course, and internship.

Curriculum of IoT by IPC Code Analysis of Patents (특허문헌의 IPC 코드 분석에 의한 사물인터넷 분야 교육과정에 관한 연구)

  • Shim, Jaeruen;Choi, Jin-Ho
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.25 no.11
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    • pp.1642-1648
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    • 2021
  • We analyzes representative technologies of IoT patents and reflects these results in the curriculum of IoT. In order to identify the representative technologies, the IPC codes of the patents were analyzed. Among the main category IPC codes, the most used IPC codes were H04L in Single IPC Patent with 974 cases(32.0%) and G06Q in Multiple IPC Patent with 710 cases(29.2%). As a result of classifying the IPC code into the WIPO technology classification system, the most emphasized technologies are Digital Communication, accounting for about 60.5% in the Single IPC Patent and IT Methods for Management(710 cases, 29.2%) in Multiple IPC Patent. The main points to be considered when organizing the curriculum of IoT are: ∇Emphasis on Digital Communication, ∇Expansion of Education related to IT Methods for Management(Including entrepreneurship and patent application), and ∇Consideration of subjects related to the Convergence of IoT. This research can contribute to the curriculum design of new industrial technologies such as AI and Fintech.

Difference of Perspectives between Companies and Students for Tax Science Education-Focused on K University (산업체와 학생의 세무학 교육 인식 비교-K대학의 사례)

  • Choi, Im-Soo
    • Journal of the Korean Society of Industry Convergence
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    • v.13 no.3
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    • pp.153-160
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    • 2010
  • This study analyzes the difference of perspectives between companies and students for tax science education in order to present plans to enhance the efficiencies of tax science education. Analyses were made on a total of 93 subjects composed of companies and seniors majoring in tax science at the department of taxation in K University. After analyzing the perspectives on the need for the current curriculum, there was no difference in the overall average between companies and students. For the need for revising the education course, there was a difference in perspective between the two groups at about 1%. There was no difference between the groups for perception on theoretical, lab and on-site experience education, but there was a high difference from the current education course for its perception level. For certification instructions there was a noticeable difference between companies and students at about 1%, and companies responded that guidance on computerized taxation accounting was needed, while students stated that they needed guidance on financial administrator certification. In brief, the significance of this study is that it shows that in order to enhance the efficiency of education on tax sciences, the rapidly changing educational environment must be reflected, and the demands of companies and students.

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A Relationship between Reading and Listening Proficiency of Korean ESL College Students: Listening Potential

  • Park, Yong-Hyo
    • 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.

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A study on the work study application in industry (작업관리기법의 활용실태에 관한 조사연구)

  • 안세희
    • Journal of the Korean Professional Engineers Association
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    • v.16 no.4
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    • pp.20-31
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    • 1983
  • Study was made for the work study application in industry by sampling one thousand manufacturing companies. Small and medium industries are far behind in systematic application of the work study technique. Large industries are gradually introducing the work study technique systematically in line with the nation-wide quality control movement. Major sessions that the industries feel important in IE curriculum were QC, Work study and Cost accounting followed by the Organization theory, Industrial psychology, and Labor relations. Most of the industries were still less aware of the sophisticated fields such as OR, SE and Simulation. They put more emphasis on QC and TQC and as a result, work study should be closely bounded to TQC in order to systemize the work study application in the future.

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