기술정보화(IT) 시대의 회계 교육

• 영문명: Accounting Education in the Era of Information and Technology : Suggestions for Adopting IT Related Curriculum
• 발행기관: 한국IT서비스학회
• 저자명: 윤소라(Sora Yoon)
• 간행물 정보: 『한국IT서비스학회지』한국IT서비스학회지 제20권 제2호, 91~109쪽, 전체 19쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2021.04.30

영문 초록

Recently, social and economic environment has been rapidly changed. In particular, the development of IT technology accelerated the introduction of databases, communication networks, information processing and analyzing systems, making the use of such information and communication technology an essential factor for corporate management innovation. This change also affected the accounting areas. The purpose of this study is to document changes in accounting areas due to the adoption of IT technologies in the era of technology and information, to define the required accounting professions in this era, and to present the efficient educational methodologies for training such accounting experts. An accounting expert suitable for the era of technology and information means an accounting profession not only with basic accounting knowledge, competence, independency, reliability, communication skills, and flexible interpersonal skills, but also with IT skills, data utilization and analysis skills, the understanding big data and artificial intelligence, and blockchain-based accounting information systems. In order to educate future accounting experts, the accounting curriculum should be reorganized to strengthen the IT capabilities, and it should provide a wide variety of learning opportunities. It is also important to provide a practical level of education through industry and academic cooperation. Distance learning, web-based learning, discussion-type classes, TBL, PBL, and flipped-learnings will be suitable for accounting education methodologies to foster future accounting experts. This study is meaningful because it can motivate to consider accounting educational system and curriculum to enhance IT capabilities.

목차

1. 서 론

2. 회계교육에 관한 선행연구

3. 기술정보화 시대로의 전환과 회계의 변화

4. 기술정보화 시대의 회계 교육

5. 결 론

참고문헌

키워드

The Forth Industrial Revolution Information Technology Accounting Education IT Capability