• Title/Summary/Keyword: Accounting Students

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A study on the Impact of Financial Conditions on Accounting indicators -Focusing on the Financial Soundness of Private Universities- (재정여건이 회계지표에 미치는 영향에 관한 연구 -사립대학 재정건전성을 중심으로-)

  • Park, Tae-Hwan;Bae, Eun-Jin
    • Journal of Digital Convergence
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    • v.19 no.12
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    • pp.273-280
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    • 2021
  • The purpose of this study is to provide implications for fiscal policy by comprehensively examining the relationship between the on-campus retention and university soundness items of four-year private universities in the context of financial contraction of private universities due to suppression of tuition increase. Multiple regression analysis was performed to analyze the correlation of variables and the effect of financial soundness items on accounting indicators using SPSS 25. First, private university's on-campus reservations had an effect on accounting index items. Second, financial soundness items had an effect on accounting index items. Third, the financial condition factors influenced the change of accounting index by the location of the university. Fourth, according to the size of students, financial conditions had an effect on the change in accounting indicators. Government investment and support for private universities should be changed to a paradigm of securing finance through establishment of a development plan, rather than financial support through reduction of quota, and survival should be sought through income diversification policy strategies.

Trends and Future Tasks of Domestic Research on Career Guidance in Art Colleges (예술대학 진로지도에 관한 국내 연구동향과 향후 과제)

  • Koo, Eun-Ja
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.2
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    • pp.508-515
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    • 2018
  • This study aims to analyze trends in domestic research concerning career guidance for college students majoring in arts, and to provide implications for future research. To this end, a total of 74 papers including journal articles, master's theses, and doctoral dissertations published from 2006-2016 were analyzed in terms of research period, research topic, research methods, study subjects' gender, years in college, and field of study in the arts. Research topics were analyzed according to six criteria, and results showed that there were 24 studies concerning topics related to adaptation/ behaviors/ experiences, including career-related stress, career maturity, anxiety, preparation and development competences, accounting for 32.5% of the total. In terms of gender, 96% of research included both male and female students, and three were conducted only for female students. In terms of year of study, 49 studies examined students in all years of study considered students in all years, accounting for 66% of the sample. Trends in research methods were characterized by the quantitative method applied in the study. Regarding the field of study in the arts, 54 studies were conducted in the field of dance (ballet, Korean dance, and contemporary dance), accounting for 73% of the total. In addition, topics in the field of dance were evenly covered by these studies. Most studies concerning career guidance in art colleges were difficult to categorize due to the small number of studies conducted in the sample. It is suggested that future research reflects various perspectives, social issues, students' majors, year of study, and gender using various research methods.

Problems with ERP Education at College and How to Solve the Problems (대학에서의 ERP교육의 문제점 및 개선방안)

  • Kim, Mang-Hee;Ra, Ki-La;Park, Sang-Bong
    • Management & Information Systems Review
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    • v.31 no.2
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    • pp.41-59
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    • 2012
  • ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.

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The Effects of Club Activities on Communication Skills and Psychological well-being of Nursing Students (간호대학생의 동아리 활동이 대인관계능력 및 심리적 안녕감에 미치는 영향)

  • Lee Kyem Ju
    • Journal of Industrial Convergence
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    • v.21 no.9
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    • pp.103-111
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    • 2023
  • This study was therefore undertaken to investigate the effects of club activities on the communication skills and psychological well-being of nursing students. Convenience sampling method was applied for 101 students enrolled in the nursing department of university in K city, of which 78 subjects participated in club activities. Data was collected from October 31 to November 30, 2022. Data were analyzed by t-test, and hierarchical multiple regression.The average score for Communication skill was 3.97±0.47, psychological well-being values was 3.62±0.44. Statistically communication skill showed a significantly environmental control(β=.27,p=.010) and positive interpersonal relationships(β=.23, p=.026)accounting for 46.8% of the total change and psychological well-being were significantly influenced by communication(β=.29, p=.009) accounting for 47% of the total change. Based on the results of this study, educational strategies and programs are needed to improve the communication skill and psychological well-being of nursing students.

Determinants of Success of University Students in Vietnam: An Empirical Study

  • NGUYEN, Lan T.N.;THAN, Thao T.;NGUYEN, Tan G.
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.1057-1070
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    • 2020
  • This paper investigates the determinants of students' success in Vietnam through conducting online interviews and surveys with 2,500 Vietnamese students at eight famous universities in Vietnam. By applying both SPSS 22 and STATA software, the study is to evaluate the impact of four driver factors, which affect GPA, language efficacy, and personal achievement. These factors are psychological perspective, home environmental, student demographic, and school environmental. The research results emphasize a positive effect of psychological and home-environmental determinants, but the negative effect of school environmental factors on the students' success. Besides, the relationship between demographics and student success was tested and indicated that male students have a better language learning ability, but a low level of academic achievement than female students. The results also point out the impact of religious affiliation and ethnicity on personal achievement. Non-religious students are better achievers than those having a religion or those in minority ethnicity. Moreover, accumulated schooling years are negatively associated with students' success. The more working experience students accrued, the higher possibility they are successful. Finally, the finding provides an insight into students' success that might be useful to government authorities and other universities in designing policies for enhancing the quality of education.

Using the Health Belief Model to Assess Graduate Emotional Wellness: An Empirical Study from Malaysia

  • DAUD, Salina;WAN HANAFI, Wan Noordiana;SOHAIL, M. Sadiq;WAN ABDULLAH, Wan Mohammad Taufik;AHMAD, Nurul Nadiah
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.8
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    • pp.19-27
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    • 2022
  • Graduate well-being is foundational to academic success, and they are becoming more and more vulnerable. This is as they suffer from mental health challenges like anxiety and depression at rates six times higher than the general population. When the nature of their educational experience changes, such as when they had to stay in their homes during the COVID-19 pandemic, the stress on their mental health increases. The number of cases of emotional wellness among university students is considered a public health problem, but these young people often do not seek appropriate treatment. This study, therefore, aims to identify the influence of health behavior factors on graduate emotional wellness. This study used a questionnaire with a cross-sectional survey design. Questionnaires were distributed online to graduates from selected Private and Public Higher Education Institutions in Malaysia. The Partial Least Square Equation Model (PLS-SEM) was used to analyze the results of the study. Overall findings indicate that the health behavior factors have a significant influence on graduate emotional wellness. The findings from this study will benefit the management, academics, counselors, and other entities, including the Students' Representative Council, in identifying ways to improve services and upgrade the necessary facilities to enhance the graduate's emotional wellness.

The Effects of University's Learning Influencing Factors on Learning Ability and Learning Performance: Focusing on the Moderating Effect of Class Commitment (대학의 학습영향요인이 학습능력 및 학습성과에 미치는 영향: 수업몰입의 조절효과를 중심으로)

  • Lee, JeongEun
    • Journal of Korea Society of Industrial Information Systems
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    • v.25 no.4
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    • pp.83-100
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    • 2020
  • In this study, the researcher intends to examine the influence of the class factors of universities for computer accounting education upon learning ability and learning performance, with the current students or the graduates from the universities in Busan and Gyeongnam regions. The findings of this study could be summarized as follows: First, the hypothesis on the influence of the self-efficacy of the students upon class commitment and motivation to participate in learning was supported. Second, commitment and motivation had a significant impact on class performance, while the satisfaction with the class had not an impact on motivation.

Financial Data Assessment Using Table-Graph-Mixed Reality Visualization

  • Tanlamai, Uthai;Savetpanuvong, Phannaphatr;Kunarittipol, Wisit
    • Journal of Information Technology Applications and Management
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    • v.19 no.1
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    • pp.13-24
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    • 2012
  • Usability and knowledge drawn from utilizing various ways of representing accounting data were examined. Classroom experiments were conducted to compare students' assessment of financial data using table of numbers, 2-dimensional column graphs (2D), 3-dimensional column graphs (3D), and mixed reality visualization of true 3-dimensional graphs (MR). The results showed that in assessing the financial status and performance of a firm, Table of numbers and MR took longer than 2D and 3D graphs. The time spent on true 3D graphs using MR technology was about the same as Table of numbers. When compared the assessment scores of the firm's financial status and performance between participants and experts, the difference was the least when participants used 2D graphs. However, MR was seen as being a new way to provide data of greater complexity and was very useful for financial information.

A Study of Adult Attachment Security: romantic attachment, and attachment and filial obligation to parents (성인기 애착 안정성에 관한 연구 -이성 및 부모에 대한 애착과 부모 부양 의무감을 중심으로-)

  • Cho, Yoon-Joo
    • Korean Journal of Human Ecology
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    • v.18 no.1
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    • pp.75-92
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    • 2009
  • The purposes of this study are to investigate the relationship between university students' romantic and parent attachment in attachment security and to examine the relationship among romantic attachment, parent attachment and filial obligation for generational transition. Major results of this study are as follows: first, the level of attachment anxiety in female students is higher than male students. 25.1% of the subjects is classified into a secure type and 74.9% is classified as an insecure type. Second, female subjects feel strong attachment to their mothers than male subjects. Third, romantic attachment of female students is related to attachment to their fathers. Fourth, male subjects feel more filial obligation than female subjects. Finally, their romantic and parent attachment are positively related to their filial obligation. Variables that explain male students' filial obligation are ones of 'giving economic aid to parent' and 'the extent of attachment to their fathers'. A variable accounting for female students' filial obligation is 'the extent of attachment to their mothers'.

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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