일반 논문 : 중소기업용 전산회계프로그램의 사용자 만족도와 충성도 영향요인에 관한 연구: 대학생과 현업 사용자의 비교를 중심으로

손명걸 ( Myeong Geol Son ),신건권 ( Gun Kwon Shin ) 한국중소기업학회 2011 中小企業硏究 Vol.33 No.4

본 연구의 목적은 중소기업용 전산회계프로그램의 품질요인(정보품질과 시스템품질)과 개인적 특성변수인 사용자의 IT 활용능력이 사용자만족도에 미치는 영향과, 사용자만족도가 충성도에 미치는 영향을 규명하는 것이다. 또한 추가적으로 사용자집단 구분(대학생과 현업 사용자) 차이에 따라서 프로그램의 품질, 사용자의 IT 활용능력, 만족도 및 충성도의 전반적 구조관계에 어떠한 조절영향(moderating effects)을 미치는가를 규명하고자 한다. 본 연구는 현재까지 국내에서 교육용과 실무용으로 가장 많이 사용되고 있는 중소기업용 더존회계프로그램을 연구대상으로 하며, 분석을 위한 자료 수집은 설문지법을 이용하였다. 최종 유효 설문지는 389매(대학생 사용자 242매, 현업 사용자 147매)이었다. 수집된 자료에 대한 신뢰성과 타당성 분석, 기술통계 분석 및 가설검증을 수행하기 위해서 사회과학용 통계 패키지인 SPSS와 AMOS 구조방정식모형(Structural Equation Model : SEM)을 사용하였다. 본 연구의 가설검증 결과를 요약하면 다음과 같다. 첫째, 전산회계프로그램의 정보품질과 시스템품질은 사용자만족도에 정의 유의적인 영향을 미쳤다. 둘째, 전산회계프로그램 사용자의 IT 활용능력은 사용자만족도에 정의 유의적인 영향을 미쳤다. 셋째, 전산회계프로그램에 대한 사용자만족도는 사용자 충성도에 정의 유의적인 영향을 미쳤다. 넷째, 사용자 집단(대학생 및 현업 사용자)의 차이에 따라 전산회계프로그램의 품질요인과 사용자의 IT 활용능력, 사용자만족도 및 사용자 충성도 간의 관계에 조절효과가 있는 것으로 나타났다. 또한 개별 표본 분석의 결과에서도 모든 경로에 있어 사용자집단 간에 유의적인 차이가 있는 것으로 나타났다. 본 연구의 결과는 우리나라의 전산회계 교육과 전산회계프로그램 사용자들의 만족도와 충성도를 향상시킬 수 있는 영향요인이 무엇인지를 규명하게 되어 대학교육과 회계실무의 발전에 기여할 수 있을 것으로 사료된다. With the rapid development of Information Technology (IT) and Internet and Communication Technology (ICT), small and medium-scale tax offices have competitively introduced highly computerized accounting information systems or computerized accounting programs which have impacts on user`s economic decision-making. The importance and role of accounting information systems and computerized accounting programs in tax offices and small firms are expected to continue to grow in the future. However, if a company`s computerized accounting systems and programs fail to play their roles and functions, these systems and programs may lead to direct losses. Introduction of an accounting information system can take the form of either self-development or outsourcing, or partial adoption of modified package types of computerized accounting programs. The former way is employed by mainly large companies while the latter way is taken by small or medium-sized companies. Universities mainly employ package types of computerized accounting program for computerized accounting education. Manufacturers supplying computerized accounting programs for university education have much interest in how their users are satisfied with computerized accounting programs and how these user satisfaction will lead to user loyalty. In addition, users would be interested in the utilization of computerized accounting program they learned at the university even after their graduation. However, there have been few research cases which investigate factors that affect the adoption of computerized accounting program by university students and accounting staff. The utilization of computerized accounting programs is becoming more and more frequent in transaction data processing. However, though computerized accounting programs are considered important in accounting education of university students and accounting staffs employed in tax accounting offices, there has not been enough research interest, let alone any systematic research study with regard to the use of computerized accounting programs. In particular, there has been even less research cases conducted on the relationship between the quality of computerized accounting programs and user`s abilities utilizing IT (Information Technology), user satisfaction and loyalty. The purpose of this research is to investigate some relationships among quality factors of computerized accounting programs, user`s abilities utilizing IT, user`s satisfaction and loyalty. In addition, the purpose of the study is to explore a moderating effect on the relationships between quality factors of computerized accounting programs, user`s abilities utilizing IT, user`s satisfaction and loyalty according to the user group (university students and accounting staff). A survey questionnaire was distributed to 452 users across the nation who were using computerized accounting programs, and 412 responses were collected, out of which 23, which were regarded as lacking in proper information fill-in, were deleted. A descriptive statistical analysis was applied to the remaining 389 responses, and the SEM (Structural Equation Model) was used for hypothesis-testing. The results of the research are summarized as follows: First, it was found that the information and system quality of computerized accounting programs had a statistically significant positive effect on user`s satisfaction in information. Second, the user`s abilities utilizing IT were found to have a statistically significant positive effect on user`s satisfaction in information. Third, the user`s satisfaction in information was also found to have a statistically positive effect on user`s loyalty. Fourth, the categorical variable of user group (university students and accounting staff) was found to have a moderating effect on the relationships between quality factors of computerized accounting programs, user`s abilities utilizing IT, user`s satisfaction and loyalty. With regard to hypothesis-testing, the following discussions are made: First, in order to discover determining factors of user satisfaction and user loyalty, a research model was designed based on analysis of previous research studies. Major research variables such as information quality, system quality, and user`s IT application ability were found to have a positive effects on user satisfaction. It was also found that system quality had the most influence on user satisfaction, followed by information quality and user`s IT application ability. Therefore, processing speed and prompt action on user`s needs need to be considered in developing computerized accounting programs. Besides, it is necessary to provide users with high-quality accounting information since they perceive quality of information as the determining factor of user loyalty. Second, it was found that user`s IT application ability had a positive effect on user satisfaction to a lesser degree than quality variable. Considering the fact that there has not been enough research on the relation between IT application ability and user satisfaction, it is recommended that a replication study should be implement with this IT application as an extraneous variable. At the same time, it is suggested that university computerized accounting education or accounting training programs need to put more emphasis on user`s IT application ability because this has a large effect on user`s satisfaction. Third, a user group was chosen as a controlling variable, and this research was interested in seeing how this resulted in the flow of structural model. As a result, it was found there were controlling effects between quality variable and user IT application ability, and user satisfaction and user loyalty. Besides, an analysis of respective samples has shown that there were significant relations between user groups. More specifically, university user groups had higher path coefficient than company user groups. This has ramifications for designing and implementing computerized university accounting education and corporate accounting training programs. It is suggested that, in order to improve user satisfaction and loyalty in both university accounting education and corporate accounting training, programs need to provide high-quality information and IT application ability through systematic education and training programs. As a result of analysis and discussion, the following suggestions are in order: First, this study is considered important in that it has established a research model which can improve user`s satisfaction and loyalty. In particular, by including user`s IT application ability as an extraneous variable, it could expand the scope of research in the field of AIS. Second, this research is considered meaningful in that it can provide managerial guidelines for customer satisfaction to companies which develop university or corporate computerized accounting programs. For instance, user satisfaction can be improved through improvement in user`s IT application ability. This will lead to more intention to use and actual use of computerized accounting programs. Besides, useful information can be provided to companies which seek to develop differential accounting programs by considering different attributes among different user groups. Some limitations for this study are as follows: First, since the current study did not include sufficient quality variables, the result of the study has limitations in generalization. Second, since it used user`s IT application ability as an individual characteristic, it is possible that it could not acquire enough necessary information in terms of inter-user relations management. Third, since this study used a cross-sectional survey method, it is possible that it could not investigate the effects in the long-term perspective. It is suggested that future studies need to consider a variety of customer characteristics and quality variables in research design. It is also suggested that longitudinal research needs to be conducted in order investigate longer term effects of computerized accounting programs. The results of this study are thought to contribute not only to the improvement of university`s computerized accounting education, but also to the improvement of user`s satisfaction and loyalty using computerized accounting programs.

관리회계 관점에서 본 프로그램 예산의 핵심 이슈 및 정부의 과제

신홍철(Hong-Chul Shin),최웅용(Ung-Yong Choi),김완희(Wan-Hee Kim) 한국관리회계학회 2004 관리회계연구 Vol.4 No.2

한국정부는 2004년 하반기에 50여년만의 가장 획기적인 재정(즉, 예산ㆍ회계)개혁이라고 할 프로그램 예산을 도입하기 위한 첫걸음을 내디뎠다. 예산편성 단계는 물론 사후분석과정에서 원가(특히 프로그램 원가)정보의 활용 경험이 실질적으로 전무한 한국정부의 현실적인 선결과제는 프로그램 예산제도 정착의 핵심인 원가시스템의 구축이라 할 수 있다. 성공적 정착 이후에도 당초 기대한 효과를 발휘하기 위해서는 초기의 원가시스템이 관리회계시스템으로 확대ㆍ운영되어야 한다. 이러한 바람직한 변화 추이에 대한 예상을 토대로 본 연구는 정부재정혁신의 핵심과제인 프로그램예산제도의 도입에 따른 원가ㆍ관리회계 이슈를 도출하고 이에 대한 한국 정부의 바람직한 정책대안을 제시한다. 이 과정에서 관리회계 전공 교수나 실무자들로 하여금 정부예산 및 회계와 관련된 관리회계 이슈에 대한 관심을 높여 관련 연구 영역의 확대를 도모하고 새로이 도입될 프로그램 예산제도가 성공적으로 정착하는데 일조할 수 있는 기회를 강조하고자 한다. 아울러 새로운 예산제도의 성공적 정착을 위한 추가적 고려사항을 제시한다. Korean government is now in the process of introducing new budgeting system (so-called program budget) in order to improve and up-grade current line-item budget system. It is well known that for the successful implementation of new program budget, following two critical success factors should be properly taken into account in the design of new system. One is the organization structure of program(and activities or tasks associated with program itself, if relevant) and the other is the calculation of costs of programs (and/or activities). Also Korean government is now establishing new (central and local) governmental accounting standards based on accrual accounting and double-entry booking system, both of which are assumed (theoretically) to playa critical role as a key infrastructure of program budgeting and related financial reporting reform. Ultimate goal of program budget is to improve the efficiency of government use of limited resources. In this sense, program budget is scheduled to move to the performance budget which can be linked to the strategic performance management. Decentralization of decision making authority as well as accurate and reliable measurement of the performance of organizational unit is prerequisites for successful implementation of performance management system. Currently, performance management is emphasized and pursued by different Korean government such as OMB, GAO and Ministry of Internal Coordination. Considering that, until now, Korean government had neither experiences in adopting program budget (or its equivalent) nor basic knowledge of costing techniques(e.g., ABC) and cost concepts(e.g., direct/indirect cost, full cost etc.), it is imperative for the government to construct an adequate program-based costing system. Cost accounting will play an important role in providing various users(such as parliament. budget analyst etc.) with information they need in terms of full and relevant costs of programs and activities so that managers use available resources in the most efficient and effective manner. As mentioned in the above, there are many ways management accounting professors can contribute to the successful implementation of program budget and related (managerial as well as financial) accounting reform which are now being pursued in the name of accrual accounting and double entry booking. To name a few of these candidates. ABC/ABM for the cost assignment, responsibility accounting system for decentralization, development and use of non-financial measures in the name of BSC for strategic performance management and relevant cost analysis for different purposes (such as pricing. cost control etc.) can be listed as possible areas that need to draw the attention of management accounting professors. It should be recognized that budget systems are not created and established overnight, but have to be evolved gradually through distinct stages. In this regards, not only the support from all layers in organization (including top management's commitment) but also relevant education and training are required so that probable resistance from civil officers against new management systems to be minimized. Introduction of new program budget, as a budget reform, is never an easy transformation program. Instead, it may be time-consuming and risky project to succeed without unlimited support from a variety of departments and related stakeholders.

회계기초교육을 위한 회계학습프로그램 개발 및 효과성에 관한 연구

전재표 ( Jaepyo Jeun ),이병화 ( Byunghwa Lee ),윤우영 ( Wooyoung Yun ) 한국회계학회 2018 회계저널 Vol.27 No.5

4차 산업혁명 등 사회 환경의 변화는 대학 교육에 있어서 매체 활용을 통한 교수학습 콘텐츠 개발과 학습자가 자기주도학습을 통해 창의적으로 문제를 해결하여 학습성과를 극대화할 수 있는 방안을 모색하여야 한다. 본 연구는 회계를 처음 접하는 학습자들이 회계의 기본원리를 쉽게 습득하고, 회계순환과정을 스스로 학습하고 쉽게 이해할 수 있도록 회계학습프로그램을 개발하여 효과성을 검증하였다. 회계학습프로그램은 학습자 거래를 분석하고 원인과 결과에 따라 결합관계를 파악하여 계정과목의 증감이 거래의 이중성에 의해 어떻게 기록되는지, 대차평균에 의해 증감 금액이 얼마인지를 스스로 결정할 수 있도록 설계되었다. 총계정원장과 시산표에 대한 조회 기능을 포함하였고, 결산수정분개는 별개의 입력폼을 활용하여 여러 유형별로 맞춤형 문제해결이 가능하도록 하였다. 기중분개와 결산수정분개를 반영한 정산표 조회, 약식이지만 손익계산서와 재무상태표 조회도 가능하도록 하였다. 개발된 회계학습프로그램의 효과성을 검증한 결과, 첫째, 회계학습프로그램을 주도구로 활용하는 것보다는 자기주도학습을 위한 보조도구로 활용하는 것이 회계순환과정 학습의 효과성을 높일 수 있는 것으로 나타났다. 둘째, 회계학습프로그램을 학습자의 자기주도학습을 지원할 수 있는 보조도구로 활용하는 것이 효과적이며, 비상업계와 전산회계 관련 자격증 미소지자인 초보자 집단에서 회계학습프로그램의 학습효과가 더 높은 것으로 나타났다. Related to social changes like the Fourth Industrial Revolution, higher education is seeking ways to maximize learning outcomes through solving problems creatively by the development of teaching and learning contents utilizing media and self-directed learning methods. The purpose of this study is to develop a learning program of accounting that enables the learners who are new to accounting to easily learn the basic principles of accounting, to learn and understand the circulation process of accounting, and to verify the effectiveness of the developed learning program of accounting. The learning program of accounting is designed to help the learners to easily understand how account subjects can be recorded by the duality of transaction and how the amount can be increased or decreased by debit and credit balance and also hep the learners analyze the transaction and understand the results from the causal relationships. In addition, the inquiry function of the General Ledger and the Trial Balance was included, and the year-end adjustment journalizing is made possible to solve customized problems by using different input forms. It is also possible to inquire about the work sheet and financial statements, although it is a short form. As a result of verifying the effectiveness of the developed learning program of accounting, we find that it is more effective to use the learning program of accounting as an auxiliary tool for self-directed learning than to utilize a main tool. It is also effective to use the learning program of accounting as an auxiliary tool to support learner's self-directed learning, and the learning effect of the learning program of accounting is higher in the beginners who are not from Commercial High School or who do not obtain computerized accounting certifications.

대학생의 ERP교육과 전산회계교육에 대한 학습태도와 학습의도에 관한 차이분석

김소형 한국회계정보학회 2017 재무와회계정보저널 Vol.17 No.2

[Purpose]As companies increasingly relied on information systems, accounting education programs are being taught in computerized accounting programs that deal only with the accounting department and ERP that are integrated information programs. Research on the acceptance and satisfaction of learners about the education of computerized accounting program or ERP. We analyzed the acceptance and satisfaction of technology about accounting program learners and ERP learners. [Methodology]This research were compared and analyzed by T-test and multiple regression analysis for 102 computer-based accounting program learners and 99 ERP learners. [Findings]Behavioral control and educational satisfaction were statistically significantly higher in computerized accounting programs. And then the learning attitude was statistically significantly higher in the ERP. The computational accounting program learner showed positive relationship between learning attitude, perceived behavior control and intention of learning, and ERP learner had positive relationship between learning attitude and subjective norm. [Implications]The results of this study are as follows:First, ERP program learners are engaged in learning with an attitude that they will be more helpful in employment or corporate duties. However, satisfaction with ERP learning is low. Second, if the practical training is provided after the theoretical education on the ERP, the learning intention of the learners will be higher. Third, in computerized accounting program learners, learning attitude and perceived behavior control influence learning intention and learning intention affect educational satisfaction. [연구목적]기업에서 정보화시스템에 의존도가 높아지면서 회계교육에서도 회계부문만을 다루는 전산회계프로그램과 통합정보프로그램인 ERP프로그램에 대한 교육이 이루어지고 있다. 본 논문은 계획행동이론을 기반으로 전산회계프로그램 학습자와 ERP프로그램 학습자들의 기술수용과 만족도에 대한 비교분석을 하였다. [연구방법]전산회계프로그램 학습자 102명과 ERP프로그램 학습자 99명을 대상으로 학습태도, 주관적규범, 행동통제가 학습의도와 학습만족도에 미치는 영향을 T-test와 다중회귀분석을 통하여 비교분석하였다. [연구결과]행동통제와 교육만족도는 전산회계프로그램의 통계적으로 유의하게 평균이 높았고 학습태도는 ERP프로그램이 통계적으로 유의하게 평균이 높게 나타났다. 전산회계프로그램 학습자는 학습태도와 행동통제가 학습의도의 정의 관계가 나타났고 ERP프로그램 학습자는 학습태도와 주관적규범이 학습의도에 정의 관계가 나타났다. 또한 전산회계프로그램 학습자는 학습태도와 학습의도가 학습만족도에, ERP프로그램 학습자는 학습태도, 행동통제, 학습의도가 교육만족도에 정의 영향을 주는 것으로 분석되었다. [연구의 시사점]이러한 연구결과 첫째, ERP프로그램 학습자들은 취업이나 기업직무에 더 도움을 받을 것이라는 태도를 가지고 학습에 임하지만 ERP학습에 대한 만족도는 낮은 것을 알 수 있다. 둘째, ERP프로그램에 대한 이론교육 후 실무 교육이 이루어진다면, 학습자들의 학습의도가 더 높아질 것이다. 셋째, 전산회계 프로그램 학습자들은 학습태도와 지각된 행동통제가 학습의도에, 학습의도가 교육만족도에 영향을 주었다.

A Study on Accounting Education Using the AT Program

Shin-Nam Lee(이신남) 한국디지털콘텐츠학회 2019 한국디지털콘텐츠학회논문지 Vol.20 No.4

The objective of this study is to explore an approach to teaching accounting that uses AT programs to stimulate students’ interest in accounting and analyze information using the program. First, what is the AT(Accounting Technician) program and why do universities use the program to teach accounting? The AT program is an accounting software program provided by the KICPA( Korean Institute of Certified Public Accountants) free of charge that can be installed and used anytime and anywhere. Second, how can the AT program be applied to teach basic information management? The program enables users to issue electronic tax invoices for taxable sales, and process sales and purchase transactions and settlements to complete financial statements. Third, how can accounting information be analyzed using the AT program? One example is calculating depreciation expense. Therefore this makes it possible to teach students how to analyze the characteristics and contents of data before entering it and to stimulate students’ interest.

A Study on Accounting Education Using the AT Program

이신남 한국디지털콘텐츠학회 2019 한국디지털콘텐츠학회논문지 Vol.20 No.4

The objective of this study is to explore an approach to teaching accounting that uses AT programs to stimulate students’ interest in accounting and analyze information using the program. First, what is the AT(Accounting Technician) program and why do universities use the program to teach accounting? The AT program is an accounting software program provided by the KICPA( Korean Institute of Certified Public Accountants) free of charge that can be installed and used anytime and anywhere. Second, how can the AT program be applied to teach basic information management? The program enables users to issue electronic tax invoices for taxable sales, and process sales and purchase transactions and settlements to complete financial statements. Third, how can accounting information be analyzed using the AT program? One example is calculating depreciation expense. Therefore this makes it possible to teach students how to analyze the characteristics and contents of data before entering it and to stimulate students’ interest.

공공기관 회계교육 활성화 방안:감사교육원 회계교육 수요조사를 바탕으로

황국재,박성환,정동진,이도희 한국경영교육학회 2016 경영교육연구 Vol.31 No.4

[Purpose]The Audit and Inspection Training Institute(AITI) provides specific training programs, such as training courses for BAI staff, Education/training courses for international auditors, education/training courses for accounting related officials, Cyber-education, etc. AITI is the unique one to provide audit education courses for governmental officials. Therefore, the demand on audit education programs has been higher than expectation. However, the educational demand on accounting programs has been decreased continuously, because other educational institutions provide similar accounting courses and it is quite difficult to differentiate from other programs. The purpose of this paper is to diagnosis the accounting education programs provided by AITI and to suggest the way to vitalize those programs, based on the accounting education demand survey. [Methodology]In this study, we took a survey for accounting related education demand of officials in public institutes and interviewed with officials who had education experience from AITI. [Findings]First, most of respondents took accounting related courses from public procurement training institute, local government officials development institute, central government educational institutes other than AITI. Second, they recognized the necessity for accounting education related to their jobs. Third, there are different demands for specific accounting subjects by institutes which they belong to. [Implications]There are several ways to improve accounting education programs provided by AITI. First, AITI need to make segmentation by public institutes and to provide customized programs. Second, It is necessary to redesign teaching methods including discussion and team teaching. Third, on-line education programs should be more provided to solve the access limitation problem. Fourth, AITI need to promote more aggressively their accounting education programs. [연구목적]본 연구는 현재 운영되고 있는 감사교육원 회계교육프로그램의 현황을 진단하고, 수요자중심의 교육프로그램 활성화 방안을 모색하는 데 있다. [연구방법]본 연구는 감사교육원의 회계교육수요자를 대상으로 설문조사를 실시하고, 수요자 특성별로 회계교육프로그램에 대한 인식의 차이를 비교분석한다. 또한 감사교육원 교육프로그램의 문제점과 개선방안을 도출하기 위한 기초정보를 얻기 위해 공공기관의 담당자를 대상으로 인터뷰를 실시한다. [연구결과]공공기관의 종사자들은 감사교육원 이외에 ‘소속기관의 자체공무원교육원’이나 ‘조달교육원’, ‘지방행정연수원’ 등에서 회계교육을 수강하는 것으로 나타났다. 공무원, 기타 공공기관 종사자 모두 회계관련업무 수행과 관련하여 교육의 필요성에 동의하고 있다. 공무원과 기타 공공기관, 공무원의 소속에 따라 구체적으로 필요한 회계교육주제에 차이가 있는 것으로 나타났다. [연구의 시사점]향후 감사교육원 회계교육방향에 관한 시사점을 정리하면 다음과 같다. 첫째, 교육수요자의 기관별 세분화와 사전 수요조사를 실시하여 이를 바탕으로 필요한 교육분야에 맞는 교육과정 개발이 필요하다. 둘째, 토론, 팀강의 등 교수법 개선이 이루어질 필요가 있다. 셋째, 감사교육원의 지리적 여건에 따른 접근성의 한계를 고려하여 온라인 교육을 활성화할 필요가 있다. 넷째, 감사교육원 회계교육과정에 대한 적극적인 홍보가 필요하다.

세무회계관련 프로그램의 자료처리방식과 범위에 대한 인지도 분석

차진화 대한경영교육학회 2008 경영교육저널 Vol.13 No.-

This research studied about tax accounting program been using in business. Regain and analyzed common feature of opinion about data input way at tax accounting program and other point in end user's side. Purpose of this research is purposeful to present input way of program normalized through users' cognition analysis. Research result about this research can be summarized by some. First, there is difference in forefinger between group about composition of input screen of tax accounting program but Preference degree between group is construed by similar tendency, and this can analyze that create new program or apply by standard been common when modify old program. Second, difference of forefinger between group about necessity about function of tax accounting connection program of part about processing way of data input and sphere was construed at tax accounting program. But, suggestion in user side about item which do not need with necessary item in input extent of tax accounting program is similar. Third, each groups' opinion about substance and sphere marked on screen of tax accounting program is expressing difference as statistical. Generally, do not want checkup of much function and achievement in input screen of data. Was construed by wanting simple input contents in only data input. May reference function and sphere and standard of data input that examine contents that is marked and is reunified that want in most user side. 본 연구는 현재 실무에서 채택되어져 있는 다양한 전산세무회계시스템에 대하여 사용자의 측면에서 세무회계 관련 프로그램하에서의 입력방식의 선호도, 다양한 시스템의 회계입력방식에 대하여 공통점과 특화점을 찾아서 사용자들의 인식도분석을 통한 공통된 시스템입력의 방안을 제공하는데 목적이 있다. 본 연구에 대한 연구결과는 몇 가지로 요약될 수 있다. 첫째, 세무회계관련 프로그램의 입력화면구성에 대하여 집단간 인지에 차이가 있으나 집단간의 선호도는 비슷한 경향으로 분석되었으며, 이는 새로운 프로그램을 만들거나 혹은 기존프로그램을 수정할 경우에도 공통된 기준으로 적용할 수 있다는 것으로 해석할 수 있다. 둘째, 세무회계관련 프로그램에서 자료입력의 처리방식과 범위에 대한 부분은 세무회계관련 프로그램의 기능에 대한 필요성에 대하여 집단간 인지의 차이는 분석되었으나, 필요한 항목과 필요하지 않는 항목에 대한 사용자측면에서의 욕구는 대개 통일된다고 판단된다. 셋째, 세무회계관련 프로그램의 화면상 표시되는 내용과 범위에 대하여 각 집단들의 인지도는 통계적으로 차이를 나타내고 있다. 전반적으로 자료의 입력화면에 있어서 많은 기능의 조회 및 수행을 원하지는 않으며 단순한 입력내용만을 원하는 것으로 분석되었다. 대부분의 사용자측면에서 원하는 기능과 범위 및 표시되는 내용을 통제하여 통일된 자료입력의 기준으로 참고할 수 있을 것이다. 세무회계관련 프로그램의 입력시 최종사용자들의 선호도 차이를 검증하여 대부분의 최종사용자들의 선호경향이 비슷함과 자료입력의 처리방식과 범위에 대한 기능영역에서도 최종사용자들의 필요성에 대한 인지도가 비슷한 경향임을 검증하였다.

우리나라 대학의 회계학 교육과정에 대한 실태분석

홍정화 한국상업교육학회 2007 상업교육연구 Vol.17 No.-

본 연구는 우리나라 대학의 회계학 교육과정에 대한 현황을 분석하고, 개선방안을 제시할 목적으로 수행되었다. 본 연구의 목적을 달성하기 위하여 국내외의 관련 문헌과 대학의 웹사이트 및 우리나라 대학의 교수ㆍ학생들과의 인터뷰를 통하여 자료를 수집하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, 우리나라 학부과정에서 교양교육의 비중이 낮은 편이서 이에 대한 보완이 필요하다. 또한, 인성이 중요시되고, 커뮤니케이션능력의 향상이나 대인관계능력의 배양이 강조되고 있어서 교양교육과정에 대한 무분별한 축소는 지양되어야 한다. 최근 일부 대학의 교양대학 및 학부대학의 설치⋅운영은 교양교육 강화를 위한 좋은 제도가 될 수 있을 것이다. 그리고 인접학문에 대한 충분한 학점이수가 가능하도록 보완이 필요하다. 둘째, 대학원 석사과정의 교육프로그램을 공인회계사의 응시요건과 연계하여 재구성하는 노력도 필요하다. 그리고 대학원 석사과정이 오직 박사과정 진학만을 위한 유일한 목표를 추구할 것이 아니라 취업과도 연계될 수 있도록 교육과정 개선에 기업실무계의 주장을 반영하고, 공동운영하는 방안도 고려할만 하다. 셋째, 현재의 대학원 박사과정 교육과정은 전공과목 위주로 운영되어 기초학문이나 인접학문에 대한 연구기회가 부족한 실정이다. 이를 위하여 부전공제도의 시행으로 인접학문에 대한 수강기회 제공이 필요하다. 또한 기초과목이나 관련 과목에 대하여 학점이수로 충분하나 전공과목에 대하여는 이수 후 실시되는 종합시험을 강화하여 일정 수준의 유지가 되도록 하는 방안의 정착이 필요하며, 학위논문 제출이전까지 일정수준의 연구역량을 갖추도록 연구실적의 요건을 강화할 필요가 있다. The purpose of this study is to analyze the current state of accounting education program in Korea and to provide the insight on the improvements of Korean accounting education program supplying the international level of accounting profession. To accomplish this purpose, I studied the relevant literatures and precedent researches by library method. Also, to acquire real data by interview method, I hold a discussion with the professors and students in Korea Universities. The current state and insight of accounting education system in KOREA are summarized as follows : First, cultural and fundamental studies were set importance to the subjects in department of accounting, undergraduate school. Therefore, cultural and fundamental studies of undergraduate school must be developed and strengthen in Korean accounting education program. Also, undergraduate school curriculum should contain related studies. Second, It had been proposed the new curriculum model as the improvements of accounting education in Korea. AICPA had proposed the improving model that accounting major student must acquire at least 150 credits within 5 years. These proposals have contributed to improve accounting education program in Korean MS program. Third, it had been proposed for MS and ph.D program of graduate school that accounting major student should acquire the credits for related studies and research methodology. This study has several limitation such as insufficient size of subjects, simple library method, regardless off various academic models. In the future studies, these limitation should be reflected in research design and the following are to be thought over : ⓐsufficient size of subjects, ⓑ experimental design and questionnaire as data collection method,

어카운터빌리티(accountability) 관점에서 본 TV옴부즈맨 프로그램 내용분석: 지상파TV 3사를 중심으로

정수영 ( Soo Young Jung ),황하성 ( Ha Sung Hwang ) 한국지역언론학연합회 2010 언론과학연구 Vol.10 No.1

본 연구는 어카운터빌리티(accountability)라는 개념을 이론적 토대로 하여 TV옴부즈맨 프로그램의 역할과 가능성을 재조명하였다. 방송사가 어카운터빌리티를 이행한다는 것은 사회적 책임 이행 여부를 스스로가 투명하게 검증하고 공개하여 시청자와 방송사간의 신뢰를 구축하며, 나아가 방송의 질적 향상을 추구하기 위한 규범을 실천하는 것을 의미한다. 구체적으로 본 연구에서는 방송사가 어카운터빌리티를 실천하는 방안 중의 하나로 TV 옴부즈맨 프로그램을 제시하고, 지상파TV 3사의 옴부즈맨 프로그램, 즉 시청자 평가프로그램의 내용을 분석했다. 그리고 어카운터빌리티 이행이라는 관점에서 방송프로그램 평가가 어떻게 이루어지고 있으며, 시청자와의 상호커뮤니케이션은 어떠한 방식으로 이루어지고 있는지를 살펴보았다. 분석결과, 첫째, 지상파TV 3사의 옴부즈맨 프로그램에서는 자기평가, 시청자에 의한 직접 평가, 시청자 대표로서의 시청자평가원에 의한 간접 평가, 외부 전문가에 의한 비평 등이 이루어지고 있다. 둘째, 어카운터빌리티 내용이다. `방송운영 및 정책`에 관한 평가는 KBS와 SBS의 경우 시청자 평가원에 의해서, MBC의 경우 외부 전문가에 의한 `TV문화창조`라는 코너에서 이루어지고 있다. 특히, SBS가 `성한표의 뉴스비평`이라는 정규코너를 두고 매주 자사의 뉴스 비평을 하고 있다는 것은 특기할 만하다. 하지만, 평가를 위한 구체화된 평가기준 제시는 미흡한 것으로 나타났다. 셋째, 프로그램에 대한 시청자 의견의 단순 나열 전달 방식에 의한 소개에 그치고 있으며, 시청자 의견에 대한 프로그램 제작자나 방송사 측의 답변, 방송프로그램 제작 현장에서의 수용 및 반영 여부에 대한 정보나 확인 검증 절차 역시 결여되어 있다는 한계를 보였다. 이러한 연구결과를 바탕으로 본 연구에서는 TV옴부즈맨프로그램이 어카운터빌리티 이행을 위한 창구로 기능하기 위한 몇 가지 방안을 제언하였다. The present study aims to discuss the role and possibility of TV ombudsman programs using the concept of accountability as the theoretical background. TV ombudsman programs are regarded as one of methods that perform media accountability in broadcasting systems. Suggesting such point the present study analyze TV ombudsman programs airing on KBS, MBC and SBS in Korea. Specifically, the paper focus on how a variety of TV programs are evaluated and how the TV programs interact with their audience in analyzing ombudsman programs. The analysis show that first, most TV ombudsman programs have a format that evaluated the other programs. The program evaluation was performed by TV staff, audience, committee members of audience and experts. Second, the study found difference in terms of evaluation of broadcasting management and policy among the 3 TV ombudsman programs. In KBS and SBS broadcasting management and policy were evaluated by committee members from the audience, while experts in MBC with the format, "Creature of TV culture." Finally, the result show that all TV ombudsman programs lack of communication with the audience. It means that although ombudsman programs introduce audiences` opinions about programs, responses from TV production staff or broadcasting system were not considered. Based on these findings implications and suggestions for a role of TV ombudsman program as a way of performing accountability are discussed.