• Journal of Information Technology Services
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• v.20 no.2
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• pp.91-109
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• 2021

Recently, social and economic environment has been rapidly changed. In particular, the development of IT technology accelerated the introduction of databases, communication networks, information processing and analyzing systems, making the use of such information and communication technology an essential factor for corporate management innovation. This change also affected the accounting areas. The purpose of this study is to document changes in accounting areas due to the adoption of IT technologies in the era of technology and information, to define the required accounting professions in this era, and to present the efficient educational methodologies for training such accounting experts. An accounting expert suitable for the era of technology and information means an accounting profession not only with basic accounting knowledge, competence, independency, reliability, communication skills, and flexible interpersonal skills, but also with IT skills, data utilization and analysis skills, the understanding big data and artificial intelligence, and blockchain-based accounting information systems. In order to educate future accounting experts, the accounting curriculum should be reorganized to strengthen the IT capabilities, and it should provide a wide variety of learning opportunities. It is also important to provide a practical level of education through industry and academic cooperation. Distance learning, web-based learning, discussion-type classes, TBL, PBL, and flipped-learnings will be suitable for accounting education methodologies to foster future accounting experts. This study is meaningful because it can motivate to consider accounting educational system and curriculum to enhance IT capabilities.

• 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 Navigation and Port Research
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• v.35 no.2
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• pp.179-185
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• 2011

This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.

• Journal of Korea Society of Digital Industry and Information Management
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• v.13 no.3
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• pp.83-104
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• 2017

It is the approach of development of teaching methods for competency development in business class. This study distinguishes areas that can be commonly applied to many business subjects. And we derive core competencies from the basic skills of NCS. The results of this study are as follows. First, we have established an opportunity to distinguish the subject field of business administration(personnel/organization/strategy, production/operation management, marketing, financial/finance/insurance, accounting, MIS). Second, we have proposed guidelines for the setting of the each subject goals and the setting of the professor's competency. Third, we have summarized teaching method which are studied as valid in business class(lecture method, problem based learning method, action learning teaching method, and management simulation teaching method) and we suggested how to apply teaching methods to the each subject.

• 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.

• Journal of Agricultural Extension & Community Development
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• v.4 no.1
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• pp.305-315
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• 1997

The propose of this study was to analyze the relationships among the levels of training & development evaluation (reaction, learning, transfer). The study has been conducted on 730 trainees who attended in the basic accounting program in L training and development institution through three incidents of tracked research such as reaction survey right after the conclusion of training, learning evaluation through test, and an evaluation of the transferability after 3 months of training. Questionnaires and test papers for analyses were used after their reliability, validity, difficulty, and discrimination have been verified on a pre-test. The research has been conducted for six months from 4 March 1996 to the end of August 1996, and data have been collected through direct research and survey through mail. The collected data have been worked on at SAS program for Windows with a statistical significance level of 5%. Statistical method that had been used was Pearson's correlation coefficient. The result and conclusion acquired from this study were as follows: Between reaction and learning, learning and transfer of training, only a weak positive correlation exists and explanation or prediction variance showing hierarchical relationship was quite weak with 1%. Thus, this research not only does not strongly support Kirkpatrick(1976)'s hierarchical model of $reaction{\rightarrow}learning{\rightarrow}transfer$, but also indicates that the separate measurement on each levels of training evaluation needs to be done. On the other hand, there was a relatively strong positive correlation between reaction and transfer of training. Based on the result, the conclusion, and the restriction perceived through this study, the following suggestions were made. 1. There is a need to empirically analyze and verify the hierarchy of all levels of training evaluation including the evaluation of the fourth level (result) such as organizational productivity, organizational satisfaction, and separation rate. 2. A great deal of efforts will be needed to systematically analyze what the relationships are among the methods measuring the level of evaluation of the training and development, and to apply this result to the training field.

• Journal of the Korean Society for Library and Information Science
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• v.14
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• pp.19-65
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• 1987

Library classification schedule IS based on the classification theory, principle and the system of the classification of science. It should be consisted of the basic principle of library classification which should use the library materials effectively. Continuous study and research on the each subject field of the discipline are essential for keeping up with the transformation of each learning field and the change of modern society. In this paper, I studied comparatively the sections and subsections of the management in KDC, DDC and NDC and reviewed the academic systems of each subject area in the management. I tried to compare the relationship beween the structure of library classifications and academic systems for the more specialized subsections of the management. KDC is influenced by the principle and structure of DDC, but I found that KDC is more similar to NDC than DDC in the sections and subsections of the management. Being un sufficient of subsections of KDC and NDC, they are not enough for the expansion and specialization of the subsections in the management. DDC is necessary to re-schedule for the proper expansion of 650 and 658 with reflection of the importance of that sections and academic systems. In this study, I adoped 9 sections of management, (1) Management policy (2) Administrative organization (3) Personnel (4) Office management and business information management (5) Marketing (6) Financial management (7) Production management (8) Accounting (9) International management. It would be necessary for us to study continuously about the specilized subsubsections of the management for the more professional classification.

• Journal of Industrial Convergence
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• v.20 no.7
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• pp.1-11
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• 2022

In this paper, numerical values are derived using topic modeling among data-based evaluation methodologies discussed by various research institutes. In addition, we will focus on the ICT field to see if there is a difference in policy perception between the national R&D project and standing committee. First, we create model for classifying ICT documents by learning R&D project data using HAN model. And we perform LDA topic modeling analysis on ICT documents classified by applying the model, compare the distribution with the topics derived from the R&D project data and proceedings of standing committees. Specifically, a total of 26 topics were derived. Also, R&D project data had professionally topics, and the standing committee-discuss relatively social and popular issues. As the difference in perception can be numerically confirmed, it can be used as a basic study on indicators that can be used for future policy or project evaluation.

• Quality Improvement in Health Care
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• v.27 no.2
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• pp.57-72
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• 2021

Purpose: At present, there are a variety of serious patient safety incidents related to problems in health information technology (HIT), specifically involving electronic medical records (EMRs). This emphasizes the need for an enhanced electronic medical record system (EMRS). As such, this study analyzed both the nature of and potential to prevent incidents associated with HIT/EMRS based on data from the Korea Patient Safety Reporting and Learning System (KOPS). Methods: This study analyzed patient safety incidents submitted to KOPS between August 2016 and December 2019. HIT keywords were used to extract HIT/EMRS incidents. Each case was reviewed to confirm whether the contributing factors were related to HIT/EMRS (HIT/EMRS-related incidents) and if the incident could have been prevented (HIT/EMRS-preventable incidents). The selected reports were summarized for general clarity (e.g., incident type, and degree of harm). Results: Of the 25,515 obtained reports, 2,664 incidents (10.4%) were HIT-related, while 2,525 (9.9%) were EMRS-related. HIT/EMRS-related incidents were the third largest type of incident followed by 'fall' and 'medication incidents.' More than 80% of HIT/EMRS-related incidents were medication-related, accounting for approximately one-third of the total number of medication incidents. Approximately 10% of HIT/EMRS-related incidents resulted in patient harm, with more than 94% of these deemed as preventable; further, sentinel events were wholly preventable. Conclusion: This study provides basic data for improving EMR use/safety standards based on real-world patient safety incidents. Such improvements entail the establishment of long-term plans, research, and incident analysis, thus ensuring a safe healthcare environment for patients and healthcare providers.