실습팀프로젝트의 원가관리회계 학습효과 - `핫도그 사업` 실습을 중심으로-

구정호 ( Jeong-ho Koo ),강인정 ( In Jung Kang ),곽지영 ( Ji Yung Kwak ),박연희 ( Yeon Hee Park ),백태영 ( Tae-young Paik ),송승아 ( Seung Ah Song ) 한국회계학회 2016 회계저널 Vol.25 No.6

본 연구의 목적은 실습을 기반으로 한 교수법이 원가관리회계 학습효과에 미치는 영향을 분석하는 것이다. 구체적으로 본 연구에서는 학부의 원가관리회계 수업에서 핫도그제조·판매 실습을 진행하였으며, 수업에 참여한 학생을 대상으로 설문조사를 실시하여 프로젝트에 대한 사전인식과 창의적인 사고활동의 실시가 실습기반의 교수법에 효과가 있는지를 검증하였다. 또한 이러한 실습기반의 교수법이 궁극적으로 원가관리회계 학습에 효과적인지를 살펴보았다. 본 연구에서 사용된 표본은 총 233개로 수집된 설문자료를 이용하여 요인분석을 실시하였으며, 구조방정식 모형을 이용한 최종 분석결과는 다음과 같다. 첫째, 실습 프로젝트 사전인식이 긍정적일수록 실습 프로젝트 교수법의 효과가 높아지는 것으로 나타났다. 둘째, 창의적 사고활동을 수행하는 것이 실습 프로젝트 교수법의 효과를 높이는데 긍정적인 영향을 미친다는 것으로 나타났다. 셋째, 프로젝트 교수법의 효과가 높을수록 원가관리회계 학습효과가 높아진다는 결과를 발견하였다. 본 연구 결과는 회계학의 학습효과를 높이기 위한 교수법으로 실습을 기반으로 한 방법이 효과를 가진다는 것을 보여주고 있다. 또한 이러한 효과를 높이기 위해서는 학생들에게 실습의 필요성과 프로젝트에서의 본인의 역할에 대해 충분히 이해시키는 등의 동기부여를 하여 실습수업에 대한 긍정적인 사전인식을 갖게 하는 것과 프로젝트가 진행되는 중 학생 스스로 적극적인 자세로 창의적인 사고활동을 하도록 유도하는 것이 선행되어야 함을 의미한다. 본 연구는 협동학습에 근거한 실습기반의 교수법이 원가관리회계 학습에 유용함을 제시하였다는 점에서 의의가 있을 뿐 아니라 국내 회계교육 분야에서 시도되지 않았던 제조부문의 실습과 회계이론을 융합할 수 있는 계기를 마련했다는 점에서 의미가 있다. The purpose of this study is analyzing the effect of the practice-based learning method on managerial accounting learning. Recently many lecturers have been paying attention to the effects of practice-based learning methods that can be experienced through activities rather than traditional lecture-centered education. Bonwell and Eison(1991) define the active learning method as a team-based cooperative learning using video material, computerized exercises, case studies, and games during lectures. Several papers have demonstrated the effectiveness of the active learning. The study on active cooperative learning method in accounting has been reported based on case studies and experiments since early 1980`s. Some previous studies (Lightner 1981; Ravenscroft et al. 1995; Hwang et al. 2008) suggested that cooperative learning, a kind of active learning is more effective than the traditional learning method. However, Lancaster and Strand (2001) and Nazli and Can (2010) have shown that there is no difference in the learning effect between traditional methods and cooperative methods. One reason for mixed research results in accounting education might be that innovative teaching methods such as cooperative learning are applied to accounting less frequently and students who are accustomed to traditional teaching methods make less efforts in preparing for classes and team activities. Students may also perceive active learning negatively. In traditional teaching methods, students only have to acquire passively the knowledge that the instructors deliver and understand the exercise problems that the instructors go over in classes. However, in active learning, students may feel bad of the burden of active learning since they are required to take active roles of practical exercise, interpreting/analyzing results, and creative thinking. In order for active learning to be effective, both the instructor and the learner must have sufficient preparation for the activity, and the instructor must control the limited time efficiently and make the learners recognize sufficiently the subjects of the activities. If active learning methods are properly applied, it will be useful for enhancing creativity, analytical ability, and applicability as well as enhancing students` learning effectiveness. This study is based on the practical team project of hotdog business in cost and managerial accounting courses. The undergraduate students actually manufactured and sold hotdogs on campus. This paper analyzes what factors are important for the learning effect of the practical team activities by conducting the surveys with students in the class. The data for this study were collected from questionnaire surveys of university students who took the cost (or management) accounting course in the fall semester of 2014. The sample group consists of students in the six classes of five universities. The surveys were conducted three times during the semester in which the project was conducted. The total of 246 students responded to the first survey before the project started, 228 to the second survey right after the project was over and 239 to the third surveys at the end of the semester. The number of samples used in the paper is 223. The empirical analysis used the exploratory factor analysis to define the factors and confirmed the validity through the confirmatory factor analysis. The empirical results of the structural equation model are as follows. First, the more positive the prior understanding of the project is, the more effective learning based on practical team projects is. Second, the creative thinking activities enhance the effect of learning based on practical team projects. Third, the more effective the practical team learning is, the stronger the effect on learning of managerial accounting is. The result of this study shows that active cooperative learning is beneficial in raising the learning effect for accounting. It also means that two pre-conditions are needed for bigger learning effects. Students ought to have positive initial understanding of the practical cooperative activities, comprehending well the necessity of practical team project and the individual role in the project. Students ought to be induced to think creatively with passion, too. This study is meaningful in that learning based on practical team project is not only effective for learning managerial accounting but also useful for combining practical exercise and conceptual understanding of cost/management accounting, which has never been tried in the accounting education in Korea.

광주광역시 치매의 유병률과 위험인자의 도시-농촌 지역 비교

신일선,김재민,윤진상,김석재,양수진,김웅장,이승현,강순아,곽지영,이형영 大韓神經精神醫學會 2002 신경정신의학 Vol.41 No.6

연구목적 : 본 연구의 목적은 광주광역시의 도시 및 농촌 지역에 거주하는 노인에서 치매의 유병률과 위험인자를 조사하고자 하였다. 부가적으로 이 두 지역간에 치매의 유병률과 위험인자를 비교하고자 하였다. 방 법 : 광주광역시의 전형적인 도시와 농촌지역의 65세 이상의 노인(N=1,598)을 대상으로, 2단계의 역학연구를 수행하였다. 1차 선별 단계에서는 38명의 훈련된 연구보조원이 대상노인을 면담하여, 사회인구학적 특징을 조사하고 한국판 간이정신상태검사(Korean version of Mini-Mental State Examination ; MMSE-K)로 평가하였다. 2차 임상 진단 단계에서는 1차 단계에서 MMSE-K 점수가 24점 이하인 노인(N=431)을 대상으로, 전문연구팀의 임상적 평가를 통해 치매를 진단하고 원인질환별로 알쯔하이머병(Alzheimer's disease ; AD), 혈관성 치매(vascular dementia ; VaD) 및 기타 치매로 분류하였다. 대상노인에서 치매의 유병률을 측정한 후, 광주광역시 전체 노인의 연령보정 유병률을 산출하였다. 전체 대상에서 AD의 위험인자를 조사한 후, 도시와 농촌군으로 나누어 분석을 다시 시행하였다. 결 과 : 1차 및 2차 단계의 참가율은 각각 71.0%(N=1,134) 및 83.2%(N=410) 였다. 연구 참여 노인(N=1,134)에서 전체 치매, AD 및 VaD의 유병률은 최소 각각 9.7%, 5.2%, 1.8%였다. 광주광역시 전체 노인의 연령 보정 유병률은 각각 10.7%, 5.7%, 1.9%인 것으로 산출되었다. AD의 독립 위험인자는 고령, 여성, 무학이었다. 도시와 농촌에 따른 유병률의 차이는 파악되지 않았다. 그러나 AD의 위험인자는 지역에 따라 차이가 있었다. 도시 노인에게는 무학만이, 농촌 노인에게는 고령과 여성인 경우가 독립 위험인자였다. 결 론 : 광주광역시 노인에서 치매의 유병률은 높았고, 이는 국내 다른 지역에서 수행된 선행연구 결과와 유사하였다. 알쯔하이머형 치매의 위험인자는 도시와 농촌에 따라 다른 결과를 보였다. 본 연구 결과는 한국에서의 치매의 실태를 반영하며, 치매의 적절한 관리와 예방을 위해서는 지역성 특성이 고려되어야 함을 시사한다. Objectives : The purpose of this study was to investigate the prevalence rate and risk factors of dementia in an urban and a rural sample of older persons in the metropolitan Kwangju area, Republic of Korea. In addition, the prevalence rate and risk factors of dementia between the two samples were compared. Methods : A two-phase epidemiological study of residents aged 65 or over(N=1,598) was conducted in a highly developed, urban and a non-contiguous, poorly developed, rural area of metropolitan Kwangju. In the first(screening) phase, 38 trained research assistants collectively peformed in-home interviews for all participants. Detailed sociodemographic characteristics were gathered and the Korean version of Mini-Mental State Examination (MMSE-K) was administered. In the second (diagnosing) phase, diagnosis of dementia was established for those scoring 24 or less on the MMSE-K in the screening phase(N=431), and etiological types of dementia were classified to Alzheimer's disease(AD), vascular dementia(VaD) or miscellanous type by two teams of experts. Prevalence rate of dementia was determined in the participants, and age-standardized prevalence rate adjusted by age distribution in metropolitan Kwangju was estimated. For AD, the risk factors were investigated in all participants, and analyses were repeated for the urban and rural samples separately. Results : The participating rates in the first and second phases were 71.0%(N=1,134) and 83.2%(N=410), respectively. In the participants, the prevalence rates of dementia(all types), AD and VaD were 9.7%, 5.2% and 1.8%, respectively. The age-standardized prevalence rates were 10.7%, 5.7% and 1.9%, respectively. Aging, female gender and no education(complete lack of formal education) were identified as independent risk factors for AD. No difference between the urban and rural samples was observed in the prevalence rates of dementia(all types), AD and YaD. However, risk factors for AD differed between these areas. In the urban sample, no education was the only significant factor ; whereas, aging and female gender were identified as risk factors in the rural sample. Conclusion : A high prevalence rate of dementia was observed among old persons in metropolitan Kwangju, consistent with previous studies conducted in other Korean areas. The risk factor profi1es for AD differed between urban and rural settings. The results of this study reflect the current status of dementia in Korea and suggests that appropriate management and prevention strategies for dementia should be tailored toward the geographic settings.