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      전사적자원관리를 활용한 회계교육 사례연구 = Integrating Enterprise Resource Planning in Accounting Education: A Case Study

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      https://www.riss.kr/link?id=A108926365

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      다국어 초록 (Multilingual Abstract)

      [Purpose]This study explores the design and the implementation of accounting education integrating an enterprise resource planning system. In particular, it focuses on how the curriculum affects students’ learning motivation and learning effectiveness.
      [Methodology]This study takes a course centered on SAP software as a case study to analyze the effectiveness of a teaching method that integrates theory and practice. The course consisted of four parts:theoretical lectures, software application exercises, presentation, and examinations. It was taught for 15 weeks in one semester, mainly to third and fourth year students majoring in accounting or business administration.
      [Findings]In the course evaluation, students reported that they experienced the application of accounting theory while learning about the practical use of an enterprise resource planning system. However, some students expressed difficulties with the complexity of the system and the course content in English.
      [Implications]This study suggests that the integration of enterprise resource planning systems into accounting education can promote the balanced development of students’ practical skills and theoretical knowledge.
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      [Purpose]This study explores the design and the implementation of accounting education integrating an enterprise resource planning system. In particular, it focuses on how the curriculum affects students’ learning motivation and learning effectivene...

      [Purpose]This study explores the design and the implementation of accounting education integrating an enterprise resource planning system. In particular, it focuses on how the curriculum affects students’ learning motivation and learning effectiveness.
      [Methodology]This study takes a course centered on SAP software as a case study to analyze the effectiveness of a teaching method that integrates theory and practice. The course consisted of four parts:theoretical lectures, software application exercises, presentation, and examinations. It was taught for 15 weeks in one semester, mainly to third and fourth year students majoring in accounting or business administration.
      [Findings]In the course evaluation, students reported that they experienced the application of accounting theory while learning about the practical use of an enterprise resource planning system. However, some students expressed difficulties with the complexity of the system and the course content in English.
      [Implications]This study suggests that the integration of enterprise resource planning systems into accounting education can promote the balanced development of students’ practical skills and theoretical knowledge.

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      참고문헌 (Reference)

      1 박현성 ; 임욱빈, "대학에서의 SAP ERP 교육과정에 대한 연구" 한국경영교육학회 37 (37): 83-99, 2022

      2 김명희 ; 라기례 ; 박상봉, "대학에서의 ERP교육의 문제점 및 개선방안" 대한경영정보학회 31 (31): 41-59, 2012

      3 송승아 ; 백태영 ; 이정미 ; 배홍기, "대학 회계교육과 IT 활용능력" 한국회계학회 28 (28): 323-355, 2019

      4 정철환, "국산 ERP 벤더의 성장 조건에 대한 소고(小考)"

      5 금융감독원, "공인회계사 시험제도 개편 관련 사전 안내"

      6 American Institute of Certified Public Accountants(AICPA), "Uniform CPA examination blueprints effective"

      7 Sledgianowski, D., "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum" 38 : 81-93, 2017

      8 International Accounting Education Standards Board, "Revisions to IESs 2, 3, 4, and 8-information and communications technologies and professional skepticism"

      9 Bradford, M, "Modern ERP:Select, implement and use today’s advanced business systems" Raleigh 2020

      10 International Accounting Education Standards Board, "International education standard 2, initial professional development - technical competence"

      1 박현성 ; 임욱빈, "대학에서의 SAP ERP 교육과정에 대한 연구" 한국경영교육학회 37 (37): 83-99, 2022

      2 김명희 ; 라기례 ; 박상봉, "대학에서의 ERP교육의 문제점 및 개선방안" 대한경영정보학회 31 (31): 41-59, 2012

      3 송승아 ; 백태영 ; 이정미 ; 배홍기, "대학 회계교육과 IT 활용능력" 한국회계학회 28 (28): 323-355, 2019

      4 정철환, "국산 ERP 벤더의 성장 조건에 대한 소고(小考)"

      5 금융감독원, "공인회계사 시험제도 개편 관련 사전 안내"

      6 American Institute of Certified Public Accountants(AICPA), "Uniform CPA examination blueprints effective"

      7 Sledgianowski, D., "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum" 38 : 81-93, 2017

      8 International Accounting Education Standards Board, "Revisions to IESs 2, 3, 4, and 8-information and communications technologies and professional skepticism"

      9 Bradford, M, "Modern ERP:Select, implement and use today’s advanced business systems" Raleigh 2020

      10 International Accounting Education Standards Board, "International education standard 2, initial professional development - technical competence"

      11 Vician, C., "Integrating accounting themes with enterprise system experiences : an accounting department’s journey" 12 (12): 34-58, 2017

      12 Lodh, S. C., "Implementation of an integrated accounting and cost management system using the SAP system : a field study" 12 (12): 85-121, 2003

      13 Lawson, R. L., "Focusing accounting curricula on students’ long-run careers : Recommendations for an integrated competency-based framework for accounting education" 29 (29): 295-317, 2014

      14 Barkhi, R., "ERP in the classroom : Three SAP exercises focused on internal controls" 14 (14): 77-83, 2017

      15 Ornstein, A. C., "Curriculum:Foundations, principles, and issues" Pearson Higher Ed 2017

      16 Neely, P., "Accounting information systems(AIS)course design : Current practices and future trajectories" 36 : 30-, 2015

      17 Krahel, J. P., "AIS as a facilitator of accounting change : technology, practice, and education" 28 (28): 1-15, 2014

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