• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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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.

• Journal of the Korea Convergence Society
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• v.8 no.10
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• pp.225-230
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• 2017

This Study is a qualitative study for new suggestion on accounting teaching. Through this study, I expect accounting professional would take in new accounting circumstance (IFRS ; International Financial Accounting Standards) and make a decision on very complex business cases rationally. It has be n proved that closed teaching skil can not cultivate global talented person who is adaptable to IFRS, the international environment. Also, we look forward to establishing an accounting education that is sufficiently controversial among learners, rather than traditional rote education.

• 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.

• Management & Information Systems Review
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• v.19
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• pp.49-81
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• 2006

The private college education plays a crucial role both in training and supplying manpower needed for national economic growth and in increasing employability and personal labor earnings of individual workers. In oder for private college education to effectively respond to the rapid changes in industrial and occupational structures, it is necessary to secure appropriate level of investment funds and manage them efficiently. For this, it is required to discuss the structure, magnitude and management mechanism of the current private college education finance, changes in future demand for private college education and resultant changes in budget estimates, and new financial resources and allocation schemes. This study attempted to analyze current status and problems of private college education finance in Korea and, based on this analysis, to suggest future policy directions to improve private college education finance system. In order to make the private college education system in Korea competent and competitive enough to survive in international market, it is prerequisite to provide enough budget for the private college education and to manage the private college education finance in more efficient ways. First, for securing the adequacy and stability of investment budget for the private college education, it is recommended to 1) increase the government budget and put emphasis on the private college education; 2) diversify financial resources and induce financial contribution from private sector such as school juridical persons and enterprises. Second, for higher efficiency of financial management, it is recommended 1) make valid allocation standards and mechanism; 2) introduce competition system; 3) develop and utilize evaluation mechanism for the private college education finance to check adequacy, efficiency, accountability, and effectiveness; 4) apply consumer-oriented financial management scheme. In addition to the above policy measures, it is necessary to 1) make scientific forecasts of industrial and occupational structures periodically and apply these analyses to medium & long-term the private college education planning; and 2) redesign budget accounting system and develop the private college education performance indicators for the evaluation of accountability of the private college education institutions and administration institutes.

• Journal of the Economic Geographical Society of Korea
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• v.16 no.3
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• pp.492-511
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• 2013

According to IASB(International Accounting Standards Board), R&D(Research and Development) is defined as a tertiary sector industry combining research and development. Many studies investigated R&D industry clusters in the form of high-tech cluster(Coe et al., 2007). However, these studies only generalized various spatial cluster of R&D industries. In particular, the studies could not considers cluster formation process over time lacking statistical significance in space-time perspectives. This study, therefore, indicates the limitation of recent R&D cluster literature which only considers either time or space. In addition, this study explores space-time clusters in R&D industry together with textile and cloth industry for comparison. Discovering the existence and location of clusters, this study utilized space-time K function and space-time scan statistics. The result shows that R&D industry presents significant clusters only in spatial dimension. No significant clusters were found in space-time dimension. However, textile and clothing industry presents significant clusters in both spatial and space-time dimensions.