자기주도적 학습법을 통한 회계교육의 개선 = Accounting Education Improvement with Self－directed Learning Methods

다국어 초록 (Multilingual Abstract)

Rapidly changing business environment requires changes to accounting education. Various nations recognized the mismatch which accounting academics cannot suffice requirements of employers, and try to resolve the problem.
Institutional reform would be needed to resolve the mismatch problem, but improvement on the educational methods would be easily practicable remedy. Traditional lecture type learning is passive to the students and has limitations on the development of generic skills.
Transferability means learned knowledges at the college can be applied at the profession. Transferability is important to decrease the mismatch but, it is known that traditional lecture type lacks of transferability. Thus in this study, I introduce accounting education methods which have high possibility of transferability and motivate the student to the active learning. Those active learning methods include case－based learning, problem－based learning and supervised work experience. In this study I also surveyed the review of accounting profession on the active learning methods and introduced actual application of case－based learning in my class.
This study showed the new active education methods would be needed to narrow the gab between accounting academics and accounting profession and the result of this study would have implications on the improvement of collegiate accounting education.

국문 초록 (Abstract)

급변하는 글로벌 비즈니스 환경은 회계교육에 대한 변화를 요구하고 있다. 세계 각국은 대학에서의 회계교육이 실무계의 요구를 만족시키지 못하는 미스매치 문제를 인식하였고, 각 국은 이를 개선하기 위한 방안을 마련하고 있다.
미스매치를 해결하는 방안에는 제도적 방안이 필요하겠지만, 먼저 쉽게 실행가능한 교육방법의 개선이 큰 역할을 할 수 있다. 지금까지 전통적 강의방식의 교육은 학생들의 입장에서 수동적이고 특히 기본역량 개발에 한계점이 있었다.
미스매치를 줄이기 위해서는 대학에서 배운 내용의 전이가능성이 중요하다. 전이가능성은 대학에서 배운 지식이 실무의 문제해결에 적용될 수 있음을 의미한다. 그러나 전통적인 강의 방식은 전이가능성이 낮은 것으로 알려져 있다. 따라서 본 연구에서는 전이가능성이 있고 학생들이 스스로 학습하고자 하는 동기를 부여하는 자기주도적 교육방법인 사례기반학습, 문제기반학습, 현장실습 등을 소개하고, 이에 대한 실무에서의 평가를 검토하고, 실제 수업에서 사례연구를 적용한 예를 소개하였다.
본 연구는 회계교육의 미스매치를 해소하기 위해 새로운 교육방법이 필요함을 실제적인 분석 자료로 밝혔으며, 본 연구의 결과는 우리나라 대학들의 회계교육 개선에 많은 시사점을 제시할 것으로 생각된다.

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