회계교육 실태와 개선방안에 관한 연구

오성렬(Sung-Ryoel Oh) 한국콘텐츠학회 2016 한국콘텐츠학회논문지 Vol.16 No.10

본 연구는 제주지역 특성화고등학교 상업정보계열 기준학과의 회계교육 실태를 분석하여 개선방안을 제시함으로써 제주지역 상업교육을 활성화시켜 좀 더 많은 특성화고등학교 학생들이 회계학에 대한 관심을 제고하고자 한다. 오늘날 회계교육의 위기는 교육제도에서 초래된 측면도 있지만 학교에서 회계교육의 질적 개선을 위한 노력이 부족한데도 상당부분 기인한다. 회계학에 대한 학생들의 관심을 제고하고 회계교육에 대한 질을 향상시키기 위해서는 학생들이 회계교육에서 어떤 내용을 얼마만큼 왜 어려워하는지에 대한 이해가 선행되어야 한다. 이와 같은 이해가 선행될 때 학생들의 눈높이에 맞는 교육이 가능할 것이며 학생들의 회계학에 대한 관심을 제고하는 계기를 제공할 것이다. 본 연구에서는 제주지역 특성화고등학교 학생들에게 설문조사를 실시하여 회계교육 실태를 분석하고 이를 토대로 개선방안을 제시하였다. 개선방안으로는 첫째, 다양한 회계교육 교수방법의 사용 둘째, 고등학교 학생수준에서 이해가능한 회계교과목 교재의 개발 필요 셋째, 효율적인 회계교과목 개선 등이다. In this paper, we did not observe only the actual condition of accounting education, but also proposed the improvements for better education in commercial high schools in Jeju. We expect that those enable the high school students to be interested in accounting. These days, crisis of the accounting education is not only caused by poor educational system, but also is caused in large part by lack of efforts for improving the accounting education. In order to improve the quality of the accounting education and enable the students to be interested in accounting, it is necessary to understand why the students feel difficult about accounting. Learning the reasons enables teachers to educate by much more personalized curriculum, so that those will provide the opportunities to enable the students to pay more attention to accounting. we analyzed the realities in educating accounting by conducting a survey for the students. We also proposed the improvements based on the results of analyzing the realities of the accounting educations. The improvements are followings. First, the accounting education should be educated through various ways. Second, curriculum fitted to the high school students level should be developed. Third, subjects related with accounting should be improved by considering efficiency.

SNS 서비스유형을 조절변수로 한 사용자만족도의 구조모형

윤상훈 ( Sang Hun Yun ),김근형 ( Keun Hyung Kim ),오성렬 ( Sung Ryoel Oh ) 한국정보시스템학회 2012 情報시스템硏究 Vol.21 No.3

The first purpose of this paper is to identify factors having an effect on the user satisfaction of the SNS(Social Network Services) users and to examine causal relationships among those factors. The second is to examine how the causal relationships between the factors could be changed in the service types in SNS, which would be divided into web based SNS and mobile SNS. For achieving the purposes, we established the research model and hypotheses based on Information Success and Technology Acceptance Model. The characteristics of the SNS users consist of Individual Innovation and Social Influence while the characteristics of the SNS system consist of Information Quality and System Quality. The hypotheses were verified by analyzing data, which was collected from survey research on users of the SNS, with AMOS 18.0 statistical package. As a result, the first, we observed that more important the SNS users would consider the social relation, more useful they would recognize the function of SNS. The second, we observed that faster and easier the users could obtain hourly information in diversity, more useful they would recognize the function of SNS. The third, we observed that more innovative the mobile SNS users would become, more negative they would consider the usefulness of SNS. The fourth, we observed that more important the web based SNS users would consider the social relation, more negative they would consider the usefulness of SNS.

유·무료 선호도를 조절변수로 한 스마트폰앱의 재사용의도에 관한 연구

김근형(Keun-hyung Kim),고영관(Yung-Kwan Ko),오성렬(Sung-Ryoel Oh) 한국인터넷전자상거래학회 2013 인터넷전자상거래연구 Vol.13 No.1

The first purpose of this paper is to identify factors influencing the user"s intention of reusing smart phone applications and suggest causal relationship among those factors. The second is to examine how the factors and the causal relationships are changed according to the service of the applications with a fee and the service without a fee. In order to establish the research model and hypotheses for achieving the purposes, PAM(Post Adoption Model) and Seddon"s information success model were used with a little complement in reflecting the features of the applications. The hypotheses were verified by analyzing data, which was collected from survey research on users of the smart phone applications, with AMOS 19.0 statistical package. As the result of the analysis, security, convenience and mobility, which are factors of system quality, influenced the perceived usefulness of users significantly. Sincerity among factors of information quality influenced both perceived usefulness and satisfaction of users significantly. Context awareness of information quality also influenced the user satisfaction significantly. Specially, convenience of the system quality influenced the satisfaction differently between group preferring free service and group preferring charged service. Sincerity of the information quality influenced the satisfaction differently between group preferring free service and group preferring charged service.

전자책 사용자만족도 영향요인에 대한 단말기유형의 조절효과

김근형(Keun Hyung Kim),김성인(Seong In Kim),오성렬(Sung-Ryoel Oh) 한국콘텐츠학회 2013 한국콘텐츠학회논문지 Vol.13 No.5

전자책단말기 유형은 크게 전용단말기와 범용단말기로 구분된다. 전자책단말기 시장의 경쟁이 격화되고 있지만 전용단말기와 범용단말기가 건전한 경쟁을 하면서 시장에 공존하는 것이 소비자와 기업에게 바람직한 상황이 될 수 있다. 이를 위하여 단말기유형별로 차별화된 전략으로 경쟁력을 확보하고 독자적인 시장을 만들어가는 것이 필요하다. 본 연구에서는 전자책단말기의 하드웨어품질과 소프트웨어품질을 독립변수로, 사용자만족도를 종속변수로, 단말기유형을 조절변수로 설정하여, 사용자만족도에 영향을 미치는 변수들의 영향력 정도가 단말기유형에 따라 어떻게 달라지는지 살펴보았다. 연구결과로서, 첫째 전자책단말기의 하드웨어품질과 소프트웨어품질은 모두 사용자 만족도에 통계적으로 유의한 영향을 미쳤다. 둘째, 전자책단말기의 하드웨어품질이 사용자만족도에 주는 영향력은 단말기유형에 따라 차이가 없지만, 소프트웨어품질이 사용자만족도에 주는 영향력은 단말기유형에 따라 유의한 차이가 있었다. 이러한 결과를 바탕으로, 전용단말기 제공업체는 범용단말기와 차별화된 제품을 내놓기 위하여 전자책뷰어의 품질을 높일 수 있는 전략을 수립할 필요가 있다. The terminals of e-Book(electronic Book) are classified into two types which consist of special-purpose terminal equipment and general-purpose terminal equipment. Although the terminal products inr the two types have had a strong race in the e-Book market each other, both enterprises and consumers want the two type to remain persistently with competition in good faith. Therefore, it is necessary for each type camps to find blue ocean by establishing differentiation strategies of each type. In this paper, we designed the research model that independent variables consist of hardware quality and software quality, dependent variable is user satisfaction, moderator variable is the terminal type. Through the research model, we investigated factors having a influence on the user satisfaction of the e-Book terminal that consists of hardware and software. In particular, we investigated if the degree of the influence is different between the two types. As a result, we got conclusions as followings. First, the quality of hardware and software in the terminal had significant influences on the user satisfaction. Second, the degree which the hardware quality has influenced user satisfaction was not different between the two types, but the degree which the software quality has influence on user satisfaction was different between the two types. As a implication of this result, we found that special-purpose terminal provider need to establish a strategies for raising the quality of e-Book viewer to provide different product from general-purpose terminal.

사용자유형을 조절변수로 한 스마트헬스케어서비스 수용의도의 구조모형

최영남(Yuung-Nam Choi),김근형(Keun-Hyung Kim),오성렬(Sung-Ryoel Oh) 한국콘텐츠학회 2015 한국콘텐츠학회논문지 Vol.15 No.9

본 논문에서는 첫째, 스마트헬스케어서비스(Smart Health Care Services)의 수용의도에 영향을 미치는 요인들을 규명하였고, 둘째 스마트헬스케어서비스의 수용의도에 대한 영향요인들의 영향력이 의료인과 비의료인에 따라서 어떻게 달라지는지 살펴보았다. 연구모형의 독립변수로는 개인혁신성, 자기효능감, 촉진조건, 보안성을 적용하였으며, 매개변수로는 인지된 용이성과 유용성을, 종속변수로는 수용의도, 조절변수로는 사용자유형(의료인 vs. 비의료인)을 적용하여 연구가설을 수립하여 데이터를 수집하고 분석하였다. 분석 결과, 스마트헬스케어서비스 사용자들의 자기효능감은 인지된 용이성과 유용성에 유의한 영향을 미쳤으며, 그 영향력은 의료인과 비의료인 사이에 유의한 차이가 없었다. 스마트헬스케어서비스에 대한 촉진조건은 인지된 용이성과 유용성에 유의한 영향을 미쳤으며, 용이성의 경우 그 영향력은 비의료인이 더 민감하였다. 스마트헬스케어서비스의 보안성은 인지된 용이성에 유의한 영향을 미쳤으며, 그 영향력은 의료인이 더 민감하였다. 스마트헬스케어서비스의 용이성과 유용성은 각각 수용의도에 유의한 영향을 미쳤으며, 용이성의 영향력은 비의료인이 더 민감하였고 유용성은 의료인이 더 민감하였다. In this paper, first, we examined the factors which would affect userss intention for accepting Smart Healthcare Service. Second, we analyzed weather the types(health care provider vs. health care recipient) of the users would modulate the factorss influences. The independent variables of the research model are novelty-seeking, self-efficacy, facilitating conditions and security. The mediating variables are the perceived ease of use and the perceived usefulness. The dependent variable is the acceptance intention and the moderating variable is the user type which contains health care provider and health care recipient. As the results of the analysis, we recognized that the self-efficacy of the users would affect the perceived ease of use and the perceived usefulness in the smart healthcare services, but the user types(health care provider vs. health care recipient) did not modulate the factorss influences. We also recognized that the facilitating conditions would affect the perceived ease of use and the perceived usefulness in the smart healthcare services, in particular, the user types modulated the influences in the ease of use. We also recognized that the security would affect the perceived ease of use and the influence was more sensitive in the case of the health care provider. At last, we recognized that the ease of use and usefulness would affect the acceptance intentions. The influence of the ease was more sensitive in the case of the health care recipient. The influence of the usefulness was more sensitive in the case of the health care provider.