세무학 전공자의 학교환경이 학업성취에 미치는 영향 = The Influence of Scholastic Achievement on School Environment for Taxation Majors

국문 초록 (Abstract)

본 연구에서는 학교의 물리적 환경, 작용적 환경, 세무학 전공자의 관련 직업에 대한 비전, 학습자의 소진경험, 세무학의 접근성 등에 의해 형성된 학습자들의 학교환경이 학업성취에 어떻게 영향을 미치는지에 대하여 조사, 분석하였다. 이에 따라 본 연구를 통해서 얻어진 결과를 요약하면 다음과 같다.
첫째, 물리적 환경, 작용적 환경, 세무학 전공자의 직업에 대한 비전, 세무학의 접근성 등은 학업성취에 정(+)의 영향을 미친다. 이때 물리적 환경, 작용적 환경, 전공자의 직업에 대한 비전, 세무학의 접근성 등이 학업성취에 영향을 미치는 정도는 세무학 전공자들의 학교생활만족이 클수록 강하게 나타난다.
둘째, 소진경험은 학업성취에 부(-)의 영향을 미친다. 그러나 이때 소진경험이 학업성취에 영향을 미치는 크기는 세무학 전공자들의 학교생활만족의 정도와는 아무런 상관관계가 없다.
위와 같이 도출된 결론을 통해서 세무학 전공자의 학교환경과 조절변인으로서의 학교생활만족이 학업성취에 매우 큰 영향을 미치고 있음을 알 수 있다. 따라서 학교환경의 개선, 학교생활만족의 도모 등을 통한 수요자 중심의 세무학 교육의 필요성이 대두되고 있음을 검증할 수 있는 것이다.

다국어 초록 (Multilingual Abstract)

The purpose of the study is to investigate that the influence of scholastic achievement on the school environment about taxation majors by physical environment, psychological circumstances, visions of job, exhaustion experiences, accessibility to science of taxation. The results of study can be summarized like the following.
First, physical environment, psychological circumstances and visions of job and accessibility to science of taxation have 'positive' effect on scholastic achievement about taxation majors. And the more taxation majors have satisfaction of school life, the more taxation majors have strongly scholastic achievement on school environment. satisfaction of school life has got function as a moderating variables in the correlation between school environment and scholastic achievement.
Second, exhaustion experiences have 'inverse' effect on scholastic achievement about taxation majors. However at this time, satisfaction of school life has not got function as a moderating variables. so to speak, satisfaction of school has not relevance nither exhaustion experiences nor scholastic achievement .
After all physical environment, psychological circumstances, visions of job and exhaustion experiences and accessibility to science of taxation affect scholastic achievement. And than satisfaction of school life has relevance school environment only to except for exhaustion experiences as a moderating variable.
The above results show the necessity of the recognition about satisfaction of school life as a parameter. It is important to learn for scholastic achievement.

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