미국 회계교육연구의 동향 및 함의

다국어 초록 (Multilingual Abstract)

Accounting education research addresses a wide range of topics related to students, educational processes, educational outcomes, faculty, administrative structures, and the programs and constituents of accounting education. This study examines accounting education researches for the purpose of identifying changes in this research literature and opportunities for enhancing its development. The total number of accounting articles published each year has increased. More significant is the increase in the portion of articles based on empirical research and the decrease in the portion of non-empirical articles. And the empirical studies were classified by type of study, by type of statistics used in the study, and by whether the study referred to other accounting or non-accounting literature. These analysis suggests a number of opportunities for the development of future accounting education research: (1) review relevant non-accounting literature, (2) seek empirical tests of fundamental relationships, (3) design multi-institutional and longitudinal tests, (4) provide for aptitude-treatment interactions, and (5) focus on educational outcomes.

목차 (Table of Contents)

• I. 서론
• II. 회계교육연구의 개관
• 1. 변화의 동인과 결과
• 2. 회계교육연구의 개관
• III. 회계교육 연구방법의 동향
• IV. 회계교육의 연구대상
• V. 결론
• 참고문헌
• Abstract