실업계 고등학교의 전산회계 교육 실태 및 발전 방향 (The Status and Future Development of Computerized Accounting Education in Vocational High Schools in Busan and Gyeongnam Area)

서지정보

· 발행기관 : 한국전산회계학회
· 수록지 정보 : 전산회계연구 / 3권 / 1호 / 233 ~ 263페이지
· 저자명 : 손성호, 정유석

초록

전산회계는 지식산업사회의 기업 자본과 경영의 중추적인 역할을 하는 중요한 핵심 분야로서 실업계 고등학교 교사 및 학생들이 반드시 이수하여야 할 중요찬 교과목이라고 할 수 있으며, 정보화 사회에서 전산회계 능력의 중요성과 필요성이 확산되고 있다. 본 연구는 기존의 선행 연구를 전산회계 교육 활성화, 회계기능검정 전산화, 회계분야 교육의 개선, 컴퓨터 관련 교육과정 개선의 네 가지로 구분ㆍ기술하고, 부산ㆍ경남 지역의 실업계 고등학교 교사 및 학생들을 대상으로 설문지를 발송하여 자료를 수집하고 분석하였다. 연구결과 학교 수준 또는 실정에 맞는 전산회계 교재의 보급에 많은 노력이 있어야 할 것이며, 전산회계의 기본이 되는 회계원리 수업이 강화되어야 할 것이며, ERP를 활용한 전산회계 교육이 이루어져야 할 것이다. 아울러 전산회계 교육의 강화 및 개선에는 실업계 고등학교 학생의 수준에 적절한 회계 소프트웨어의 개발이 선행되어야 할 것이다.

영어초록

In knowledge based society, computerized accounting, which is a key element in the management of a company, is regarded as an important required course at vocational high schools. The importance of computerized accounting is ever increasing as a basic subject for vocational high school students in information society.
Therefore, teaching of computerized accounting needs to be emphasized at vocational high schools, where practical vocational training is executed. This study aims to examine the status of computerized accounting education and to suggest the ways to improve it in the curriculum.
This study divided the antecedent researches into four areas of activation of computerized accounting education, computerization of test of accounting, improvement of computerized accounting education, and improvement of computer-related subject curriculum. A survey was made to collect data from teachers and students of vocational high schools located in Busan and Gyeongnam Province. Also literature study and the analysis of the questionnaire were made.
Based on the results of this survey, the followings are proposed as ways to improve computerized accounting education.
Firstly, government support to improve computer facilities should be offered earlier because students are not generally satisfied with the hardware in the computer room.
Secondly, teachers and students are generally satisfied with the software of computerized accounting, however, they are not satisfied with the text. Therefore, the text which can respond to the needs of each school should be available.
Thirdly, as both teachers and students are aware of the importance of computerized accounting in career opportunity, more hours should be spent in computerized accounting.
Fourthly, students seem to have difficulty in following computerized accounting and teachers also show a low level of satisfaction. This is caused by inefficient education of accounting principles as a base subject for computerized accounting. So accounting principles should be taught with more emphasis in order to induce students to take interest in computerized accounting.
Fifthly, while government promotes the ERP as a way of improving information technology adaptation in small and medium companies, vocational high schools emphasizes the faculty of software application in computerized accounting education. The teaching using the ERP should be given at school in order to fill the gap between the companies and schools.
Lastly, it is necessary to obtain good accounting software and to expand and improve the computer room facilities. An computerized accounting software targeted for vocational high school students should be developed as well.
The study results seem to help adjust computerized accounting education at vocational high school in future, and further research will contribute to improving career opportunities for vocational high school students.

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