철학적 질문을 통한 재무보고 개념체계 교육 = Education on the Conceptual Framework for Financial Reporting via Philosophical Inquiry

다국어 초록 (Multilingual Abstract)

[Purpose] Students face difficulties understanding the conceptual framework for financial reporting due to its abstract nature. This study develops an educational approach connecting fundamental questions within the conceptual framework to philosophical inquiries, aiming to enhance students’ conceptual understanding and critical thinking abilities.
[Methodology] This study theoretically analyzes connections between philosophy’s fundamental questions (“Who am I?”, “Why do I exist?”, etc.) and accounting’s essential questions (“What should be reported?”, “Why should we report?”, etc.). Major philosophical concepts including Cartesian epistemology, Platonic metaphysics, and Aristotelian teleology were examined in relation to accounting principles, and a teaching methodology applying Socratic maieutics was proposed.
[Findings] The study confirms that philosophical questions correspond systematically to each level of the conceptual framework for financial reporting. Descartes’ “I think, therefore I am” provides the philosophical foundation for the going concern assumption, while Plato’s theory of Forms offers a useful framework for explaining accrual accounting. This approach is expected to enhance students’ critical thinking abilities, strengthen understanding of conceptual connections, and improve theory－practice linkages.
[Implications] This study presents a new educational paradigm introducing philosophical thinking to accounting education, developing students’ conceptual understanding and professional judgment capabilities beyond simple knowledge transmission. It contributes to cultivating judgment abilities required in principles－based IFRS environments and establishes foundations for training accounting professionals in complex business environments.