경영학부 회계학교육과정의 개선방향

An Approach with a View to Improving the Curriculum of Accounting Education of Business Administration Department

본 연구의 목적은 경영학부 회계학 교육과정의 개선방향을 제시하는데 기여하고자 한다. 연구내용은 최근 우리나라 회계교육의 동향과 미국의 회계 교육동향을 살펴보고, 미국공인회계사회가 요구하는 5년 150학점제 회계교육과정모형(2000), 한국대학 회계교육과정모형(1995)(2004)을 비교 분석하였다. 회계학 교육과정 개선방향은 첫째, 회계교육과정의 목적을 설정하여 단계별 교육연계표를 개발하여야 한다. 둘째, 회계학 전공 교육과정의 이수 운영에 방향을 잘 설정하여야 한다. 셋째, 회계교육과 한국공인회계사 시험과목과 잘 연계될 수 있도록 구성하여야 한다. 넷째, 시대적 추세에 맞추어 회계학 개설 과목을 기능별로 배분하여 구성하여야 한다. 이러한 내용이 반영된다면 한국 대학의 회계교육이 더욱더 체계적으로 될 것이고 회계교육의 질도 한층 향상될 것으로 생각된다.

The goal of this research is to contribute to the direction of how to improve the curriculum of accounting learning of business administration department Some current tendency of accounting education in Korea and in the United Stated is presented in this research, and comparative analysis in both a model in which one must acquire at least 150 credits within 5 years(AICPA, 2000) and a model in which the process if accounting teaching of the universities in Korea(KAA, 1995), (KSJ, 2004) is also drawn on here, which the accredited accounting society of the United States have wished to adopt. First, an annual teaching plan in which one can learn step by step, by building some specified objectives of accounting teaching process will need to bo devised. Next, we need to deal with how we will go about the teaching plan of the curriculum of accounting education in schools. Then, we need to determine which subjects should be included in the examination of KICPA in accordance with accounting teaching. Finally, Subjects to open in the curriculum of accounting major need to be set again in order to function to current thoughts about accounting education. We have much to gain from the understanding of accounting education approaches that have been presented here: a better accounting education of the universities of Korea.