공인회계사의 사회적 자본이 고용가능성에 미치는 영향 = A Study on the Social Capital and Employability of Accountants

다국어 초록 (Multilingual Abstract)

In the past, career success has been defined by the number of promotions, annual compensation or position level. But as today's organizations no longer offer lifelong employment, individuals put stress on psychological satisfaction with his overall career and employability in the open labor market. That is, shift in employment contracts from relational to transactional infers a paradigm shift in career success.
Generally, professionals are known to be committed to their job more than their organizations, but companies want professionals committed to their organizations as well as jobs. Also professionals are known not to hesitate to jump from one job to another.
This research was focused to investigate how social capital (i.e., supervisor support, mentoring, informal network) affects the employability of accountants. To achieve the purpose of this research, data were collected in the accounting firms by questionnaire and 90 samples were analyzed.
Results were that supervisor support and informal network had positive effects on employability. Especially, supervisor support was the most influential factor in junior college education group and graduated group. Informal network was the most influential factor in higher level of academic ability (i.e., graduate school). Mentoring was not related to the accountants' employability.

국문 초록 (Abstract)

경력의 경계가 사라짐에 따라(Hall, 1996) 조직 구성원들의 조직간 이동이 잦아졌으며 이로 인해 경력 주체가 조직에서 개인으로 변화하였다. 이러한 변화로 오늘날의 조직 구성원들은 한 직장에서의 종신고용보다는 노동시장에서의 고용가능성(employability)을 중요시하고 있다. 특히 전문직 종사자들의 경우 조직 몰입보다는 자신의 직무에 대한 몰입이 강해 조직 내에서의 승진이나 임금인상보다는 노동 시장에서의 자신의 가치를 중요시하므로 그들의 경력성공을 판단하는 중요한 기준으로 고용가능성을 삼는다.
본 연구를 위해 국내 회계법인에 근무하고 있는 공인회계사를 대상으로 자료를 수집하였으며, 회수된 100부의 설문 중 90부를 분석에 이용하였다. 가설검증을 위한 분석방법으로는 다중회귀분석을 이용하였다.
본 연구는 공인회계사의 사회적 자본(상사지원, 멘토지원, 비공식적 네트워크 형성정도)이 고용가능성에 미치는 영향을 밝히는 것을 목적으로 한다. 나아가 사회적 자본과 고용가능성의 관계에서 학력이 영향을 미치는지를 살펴보았다. 분석 결과에 의하면 공인회계사의 경우, 상사지원이 크고 비공식적 네트워크의 형성이 잘 될수록 고용가능성을 높게 인지하는 것으로 나타났으며, 대학 이하의 학력자의 경우에는 상사지원이, 대학원 이상의 학력자의 경우에는 비공식 네트워크의 크기가 고용가능성에 많은 영향을 주는 것으로 조사되었다. 멘토지원은 고용가능성과 상관이 없는 것으로 나타났다.

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