전산회계 교육과정의 문제점과 개선방안

Facing Issues and Improvement Plans of Computerized Accounting Curriculum

회계는 기업의 언어(language of business)로서 다양한 정보이용자간의 이해 조정 기능을 담당한다. 그리고 최근 정보화 기술의 발전에 힘입어 회계는 정보이용자의 의사결정에 유용한 정보를 제공하는 하나의 정보시스템으로 인식하고 있는 추세로 전산회계를 이용하고 있다. 본 연구에서는 이러한 전산회계 처리능력의 중요성이 인식됨으로서 전산회계 처리 방법을 학습하여 여성들의 사무직에 재취업을 위한 학습 분위기의 조성과 더불어 회계 관련 자격증 취득에 많은 관심을 갖고 있으며, 정부지원으로 무상교육을 이루어지고 있다. 이상의 관점에서 본 연구의 목적은 여성 재취업을 위한 전산회계 교육과정의 문제점을 살펴보고 그에 따른 개선방안을 제시하고자 한다. 본 연구 결과 다음과 같이 개선방안을 제시한다. 첫째, 전산회계 학습에 대한 학습자 본인의 학습능력이 부족하다고 생각하는 경향이 있음으로 자신감을 심어줄 수 있는 방안을 모색할 필요성이 있다. 둘째, 전산회계 교육시 컴퓨터를 이용하는 관계로 학습효과 향상을 위해서는 컴퓨터 사용관련 강의실 환경 조성에 관심을 높일 필요성이 있다. 셋째, 여성 사무직 재취업시 전산회계에 처리의 필요성에 학습자는 공감하고 있었다. 따라서 회계 학습에 보다 흥미를 유발할 수 있는 방안의 도입이 필요할 것으로 사료된다.

Computerized accounting is used to identify, collect and process accounting information of company and to deliver collected data to many information users. Two significant features appearing on the explanation process of computerized accounting are as follows. Firstly, it is an information system that measures and delivers useful financial information for user"s decision-making. Secondly, it uses informatization technologies when processing accounting transaction data. In this sense, characteristics of modern accounting will be as follows. Accounting plays a role of interest coordination between different information users as a corporate language. In addition, on the strength of the recent rapid advancement of informatization technology, accounting has been recognized as one of information systems that provide useful information for user"s decision-making. Recently, many women are interested in certificate acquisition for obtaining a job again by studying computerized accounting and relevant courses have been provided by the government for free. In this study, issues of computerized accounting curriculum for women"s reemployment will be identified and their improvement plan will be suggested. This study is composed of four chapters. The Chapter I include an introduction part and the Chapter II encompasses preceding researches, current status of women"s employment, relevant laws and the qualification system for computerized accounting as a theoretical background study. In the Chapter III for research design and analysis, issues of computerized accounting curriculum and their improvement plans have been investigated and analyzed through questionnaires. Lastly, a result of study is summarized in the Chapter IV as a conclusion. An analysis result of the research is as below. In this study, a result is analyzed with positive and negative since there is no significant variable. As a result of the analysis, the younger a learner is, the more she recognizes the necessity and importance of computerized accounting for re-obtaining an office job. In addition, the more a learner has a good educational background and her major is similar, the more she is interested in computerized accounting. On the other hand, those who already know academic motivation and computerized accounting tend not to be interested in it. However, many people who want reemployment are interested in computerized accounting, especially in obtaining an office job. In addition, many of them are not concerned with the difficulty of textbooks and lectures but with the difficulty of accounting and computer. Some of them are aware of their poor learning abilities and environmental issues of classroom and there are opinions that the colleague"s learning attitude and the completion of curriculum will be helpful for reemployment. Many of them said that the completion of computerized accounting curriculum will be advantageous for women"s reemployment and the certificate acquisition will encourage their confidence whereas few of them has an opinion that computerized accounting certificate acquisition will be helpful for reemployment.