• 한국IT서비스학회지
• /
• 제20권2호
• /
• pp.91-109
• /
• 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.

• 한국융합학회논문지
• /
• 제8권10호
• /
• pp.225-230
• /
• 2017

본 연구는 한국채택 국제회계기준이라는 변화된 회계환경에 적절히 대응할 수 있는 전문가적 능력을 갖춘 회계전문가 및 실무자를 양성하기 위한 회계학 교육의 방향을 제시하기 위한 질적 연구이다. 전통적 주입식 폐쇄적 교육은 더 이상 글로벌화된 회계환경에 적합한 인재를 양성할 수 없다는 것이 회계실무 현장에서 명확히 입증되고 있다. 본 연구의 결과를 통해 전통적인 주입식 교육을 탈피하고 학습자간 또는 교수자와 학습자간에 충분하고 활발한 논의와 토론이 이루어지는 개방적이고 능동적인 회계교육이 정착되기를 기대해 본다.

• 한국항해항만학회지
• /
• 제35권2호
• /
• pp.179-185
• /
• 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.

• 디지털산업정보학회논문지
• /
• 제13권3호
• /
• pp.83-104
• /
• 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.

• 경영과정보연구
• /
• 제31권2호
• /
• pp.41-59
• /
• 2012

ERP는 신 경영혁신 기법으로 기업자원을 전사적으로 통합관리해 주는 전사적 자원관리라는 의미이다. 즉 영업에서 생산 출하에 이르는 기업의 모든 업무과정을 컴퓨터를 이용해 유기적으로 연결, 실시간으로 관리할 수 있도록 해주는 최신 경영시스템으로 볼 수 있다. 그러나 ERP를 도입하고자 하는 기업에서 ERP프로그램을 담당하는 실무자를 확보하기가 어려운 실정이며 이는 학교에서의 ERP교육을 통하여 실무자를 양성하는 것이 절실하다고 할 수 있다. 하지만 교육현장에 있어서 전문 ERP교원의 부족과 현장 실습 프로그램의 효율적인 학습이 이루어지지 않아 기업에서 원하는 인재가 배출되지 않고 있는 현실이다. ERP에서 회계의 역할이 매우 중요하고 그 비중이 매우 크며 회계담당자의 역할이 점차 커지고 있기 때문에 전문 ERP 회계 담당자가 매우 많이 필요한 상황이다. 이에 따라 ERP교육에 대한 선행연구들을 고찰하였고 각종 문헌 및 현재 대학에서의 ERP교육의 문제점과 그 개선방안에 대하여 제시하였다. 대학에서의 ERP교육에 대한 개선방안을 제시하면 첫째, ERP에 대한 선행학습이라고 할 수 있는 회계원리의 교육을 강화하여 이론적인 지식이 충분히 습득돼야 한다. 둘째, ERP프로그램을 업무에 활용할 수 있는 가상의 시나리오를 다양하게 만들어 학생들이 이 시나리오에서 발생한 사건과 사상을 파악하여 직접 ERP에 적용할 수 있는 능력을 향상시키도록 교육이 이루어 져야 한다. 셋째, 앞서 언급한 바와 같이 ERP는 영업, 구매, 인사, 급여, 생산, 등 전사적인 자원들이 모두 회계로 통합되는 현장회계가 가능한 시스템이다. 따라서 활동현장과 회계모듈이 유기적으로 결합되어 있다는 점을 주지하고, 각각의 부문 모듈이 별도의 프로그램으로서가 아닌 하나의 흐름으로 인식할 수 있어야 한다. 본 연구를 통해 ERP학습에 대한 향후 학생들이 느끼고 있는 교육의 효율성과 교수들이 느끼고 있는 교육의 효율성에 대해 파악하여 이 두 집단 간에 느끼는 효율성의 차이에 대한 연구가 필요가 것으로 사료된다.

• 농촌지도와개발
• /
• 제4권1호
• /
• pp.305-315
• /
• 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.

• 한국문헌정보학회지
• /
• 제14권
• /
• pp.19-65
• /
• 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.

• 산업융합연구
• /
• 제20권7호
• /
• pp.1-11
• /
• 2022

본 논문에서는 여러 연구기관에서 논의하고 있는 데이터 기반 평가 방법론 중 토픽모델링 기법을 이용하여 계량적인 값을 도출하고 그 과정에서 실제 전문가들이 수행하는 국가연구개발사업과제와 이를 법률과 정책실무에서 다루는 국회 상임위원회 간의 정책적 인식 차이가 있는지 ICT 분야를 중심으로 파악해 보고자 한다. 먼저 HAN 모델로 사업과제 데이터를 학습하여 ICT 문서를 분류하는 모델을 만들고, 해당 모델을 통해 분류된 ICT 문서를 대상으로 LDA 토픽모델링 분석을 수행하여 국가연구개발사업과제 데이터와 국회 상임위원회 회의록에서 도출된 토픽과 분포를 비교한다. 구체적으로 총 26개의 토픽이 도출되었으며, 각 토픽이 포함하는 단어와 문서 분포 비율을 살펴봤을 때, 국가사업과제는 상대적으로 전문적인 주제의 문서가 많았으며, 국회 상임위원회는 상대적으로 사회적이고 대중적인 문제를 다루는 것으로 나타나 인식에 다소 차이가 있는 것으로 보였다. 인식의 차이를 수치적으로 확인할 수 있는 만큼, 향후 정책이나 과제 평가에 사용할 수 있는 지표에 대한 기초연구로 활용 가능할 것이다.

• 한국의료질향상학회지
• /
• 제27권2호
• /
• pp.57-72
• /
• 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.