• 제목/요약/키워드: Accounting Curriculums

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Conformance of Accounting Education in Saudi Arabia Universities to the International Accounting Education Standards: An Exploratory Study

  • AL-DHUBAIBI, Ahmed Abdullah Saad
    • The Journal of Asian Finance, Economics and Business
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    • 제9권6호
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    • pp.313-324
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    • 2022
  • The goal of this research is to see how closely accounting programs in Saudi Arabian colleges comply with the International Accounting Education Standards (IESs). Further, it aims to assess the level of awareness and knowledge of IESs among accounting academics and to examine the possible explanatory factors for their variation. A structured questionnaire was sent to accounting faculty members at 37 Saudi universities. Out of 541 distributed questionnaires, a total of 102 usable responses were received from 26 universities. The findings show that accounting programs in Saudi universities are partially compliant with the guidelines of IESs and accounting academics in those universities are moderately aware of IESs. High variation in the level of academics' knowledge of IESs was detected and was significantly influenced by industry work experience, academic ranks, and professional qualification. The findings of this study suggest that Saudi Universities should work closely with the local and international accounting professional bodies, i.e. the Saudi Organization for Chartered and Professional Accountants (SOCPA) and the International Federation of Accountants (IFAC) to improve accounting programs based on the guidelines of IESs to cope with the recent changes in the capital market of the kingdom and the adoption of the International Financial Reporting Standards.

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

  • 이성효;김경일;이지영
    • 융합정보논문지
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    • 제9권6호
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    • pp.75-82
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    • 2019
  • ICT와 융합 등이 강조되는 4차 산업혁명 시대에 기업들은 전공지식 뿐만 아니라 복합적 문제해결역량, 시스템적 역량 등 다양한 역량을 갖춘 인재를 원하고 있다. 본 연구는 미래 회계담당자에게 필요한 역량의 인식차이를 알아보기 위하여 선행연구에 바탕을 둔 4개의 요인으로 작성된 166장의 유효한 설문지를 회수하여 경험적 연구를 하였다. 그 결과 기업에서 회계업무를 담당하고 있는 경력 5년 이상의 회계전공자 및 기업의 최고경영자는 사회역량을 가장 중요하게 생각하는 것으로 나타난 반면 회계학 교수들은 전공역량을 가장 중요한 자질로 생각하는 것으로 나타났다. 이러한 연구결과는 미래인재를 양성하는 대학에서는 업계의 요구를 반영하기 위해 전공내용 뿐만 아니라 사회역량 등 다양한 역량을 발휘할 수 있는 교과과정으로 개편하여야 함을 시사하고 있으며, 향후 연구에서는 다양한 지역의 대학과 기업을 대상으로 표본 범위 확장을 통한 연구가 필요하다.

성적활동성을 보이는 노인에 대한 간호학생들의 태도 (Nursing Students' Attitudes towards Sexually Active Elderly)

  • 오진주
    • 지역사회간호학회지
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    • 제13권2호
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    • pp.343-353
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    • 2002
  • Objectives: The aim of this study was to explore nursing students' attitudes towards sexually active elderly, and to compare their attitudes with those of non-nursing students. Methods: Study subjects consisted of 118 nursing students, and 134 non-nursing students, recruited from two universities. The data were collected from September to November 2001. Vignettes, which presented hypothetical situations of sexual activities of the elderly (65 years of age, 80 years of age/sexual activity mentioned. non-mentioned), were provided as a research method, as well as the use of a structured questionnaire. Vignettes showed the hypothetical situations by male elder's sexual activity and their age. Respondents were asked to address their thoughts in the questionnaire. Results: 1. Nursing students showed more favorable attitudes toward the elderly than non-nursing students, regardless of the presence of sexual activity of the elderly. 2. No significant difference was found in nursing students' attitudes toward the elderly aged 65 and 80 years, between those who were sexually active and those who were not. These results were the same in non-nursing students. 3. Nursing students showed more favorable attitudes toward the sexually active elders aged 65 years (5.6 1.43), than toward sexually active elders aged 80 years (4.89 1.55). This result was also the same in non-nursing students. 4. The variables significantly affecting attitudes toward the sexually active elderly in nursing students were familiarity with old persons (p=. 02), presence of living grandparents (p=. 05), and the experience of caring for old people (p=. 01). However, in non-nursing students, familiarity with old people was the only significant variable that affected their attitudes toward the sexually active elderly. 5. In nursing students, one variable to predict attitudes toward the sexually active elderly was the experience of caring for old people (p=. 03), accounting for 10% of the total variance. In non-nursing students, familiarity with old people was the only variable to attitudes toward the sexually active elderly (p=. 03), accounting for 3% of the variance for attitude. In both student groups, the variables that predicted attitudes toward the sexually active elderly included college major (p=. 03), school year (p=. 01), familiarity with old people (p=. 02), accounting for 12% of the variance for attitude by these variables. conclusion: Nursing students showed more favorable attitudes toward the sexual activity of elders 65 years of age or over, than non-nursing students. However, both the nursing and non-nursing students showed negative attitudes toward the elderly who were 80 years of age when compared with those 65 years of age. There should be a consideration in nursing education curriculums that university students may have negative attitudes towards sexual activity of the elderly over 80 years of age.

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

  • 이소영;노석구
    • 한국초등과학교육학회지:초등과학교육
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    • 제33권3호
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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.

신산학협력 패러다임 관점에서 본 창업대학원 사업의 실태조사 연구;전국 5개 창업대학원 사례 연구를 중심으로 (A Study on the Actual Condition of Graduate School of Entrepreneurial Management viewed from New Educational-Industrial Cooperation Paradigm;The Case Study of 5 Government Supported Graduate Schools of Entrepreneurial Management)

  • 김정호;민경세
    • 벤처창업연구
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    • 제2권4호
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    • pp.43-68
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    • 2007
  • 본 연구에서는 신(新)산학협력 패러다임에서 출발한 창업대학원 사업의 실태를 조사하여 자생력을 증진시키기 위한 방안으로 창업대학원 교육프로그램 개발의 역할모형을 제시하고자 하였다. 5개 창업대학원 설문조사에 의하면, 창업대학원은 창업교육프로그램 결정과정에서 수요자 중심의 창업교육 활성화 요인들이 종합적으로 고려되지 않는 경향을 보였다. 이것은 창업교육기관이 프로그램 개발과 과정에서 수요자(학습자, 지역사회, 기관)의 요구를 분석하고 목표를 설정하는 등 일련의 절차가 전문적이고 체계적으로 이루어지지 못하고 있음을 보여주는 것이다. 따라서 본 연구를 통해 창업대학원에서 신산학협력 패러다임의 중요성을 전달하고 창업교육프로그램을 개발함에 있어 신신학협력 패러다임의 주요 원칙을 적용토록 유도하여 지속적인 생존과 발전이 가능하도록 한다. 그리고 유관기관에 대한 역할 모형을 제시하여 창업교육프로그램 개발에 있어 상생의 협력이 가능한 유관기관을 선정할 수 있도록 기준과 역할모형을 제시하였다. 본 연구는 창업대학원 사업의 실태를 조사하여 창업교육프로그램 개발 모델들이 신산학협력의 패러다임과 부합되는지 검증하고자 하였다. 따라서 본 연구는 크게 두 가지의 접근을 시도하였다. 첫째, 본 연구는 이론적 검토를 통해 신산학협력 패러다임의 주요 원칙들을 도출하고 창업교육에 효과적인 적용방법을 고찰하였다. 둘째, 5개 창업대학원의 교육프로그램 개발 성과를 측정하기 위해 주요 원칙이 얼마나 잘 지켜지고 있는가를 확인하였다.

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A Nationwide Web-Based Survey of Neuroradiologists' Perceptions of Artificial Intelligence Software for Neuro-Applications in Korea

  • Hyunsu Choi;Leonard Sunwoo;Se Jin Cho;Sung Hyun Baik;Yun Jung Bae;Byung Se Choi;Cheolkyu Jung;Jae Hyoung Kim
    • Korean Journal of Radiology
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    • 제24권5호
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    • pp.454-464
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    • 2023
  • Objective: We aimed to investigate current expectations and clinical adoption of artificial intelligence (AI) software among neuroradiologists in Korea. Materials and Methods: In April 2022, a 30-item online survey was conducted by neuroradiologists from the Korean Society of Neuroradiology (KSNR) to assess current user experiences, perceptions, attitudes, and future expectations regarding AI for neuro-applications. Respondents with experience in AI software were further investigated in terms of the number and type of software used, period of use, clinical usefulness, and future scope. Results were compared between respondents with and without experience with AI software through multivariable logistic regression and mediation analyses. Results: The survey was completed by 73 respondents, accounting for 21.9% (73/334) of the KSNR members; 72.6% (53/73) were familiar with AI and 58.9% (43/73) had used AI software, with approximately 86% (37/43) using 1-3 AI software programs and 51.2% (22/43) having up to one year of experience with AI software. Among AI software types, brain volumetry software was the most common (62.8% [27/43]). Although 52.1% (38/73) assumed that AI is currently useful in practice, 86.3% (63/73) expected it to be useful for clinical practice within 10 years. The main expected benefits were reducing the time spent on repetitive tasks (91.8% [67/73]) and improving reading accuracy and reducing errors (72.6% [53/73]). Those who experienced AI software were more familiar with AI (adjusted odds ratio, 7.1 [95% confidence interval, 1.81-27.81]; P = 0.005). More than half of the respondents with AI software experience (55.8% [24/43]) agreed that AI should be included in training curriculums, while almost all (95.3% [41/43]) believed that radiologists should coordinate to improve its performance. Conclusion: A majority of respondents experienced AI software and showed a proactive attitude toward adopting AI in clinical practice, suggesting that AI should be incorporated into training and active participation in AI development should be encouraged.