회계전문대학원의 도입과 운영방안에 관한 연구

• 영문명: A Study on the Introduction and Result of Graduate School for Professional Accountancy in Japan
• 발행기관: 한일경상학회
• 저자명: 이선복(Seon Bok Lee)
• 간행물 정보: 『한일경상논집』제54권, 45~71쪽, 전체 27쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2012.02.28

영문 초록

Recently, the opinion insisting on the necessity of a graduate school of accounting and the reinforcement of accounting education is being expressed in Korea. This research aims at examining the examples of Graduate School for Professional Accountancy (GSPA) in Japan, and suggesting the possibility to introduce a GSPA. As for the research method, the background behind the introduction of GSPA, the situation of their entrance exam, curriculum and relationship with the ratio of successful applicants for a CPA test were focused on, and the outcomes and problems were examined through the search on the web pages of each graduate school of accounting, visits to and interviews with the persons concerned and other documentary research. The research results are as follows. First, as of the end of 2009, 18 GSPA have been established (including 3 national or public graduate schools, 13 private ones and 2 professional academies) and running as graduate schools of a master`s course with four terms in Japan. The number of students to be admitted is 935 per year, 1,637 are currently in schools, the competition rate for the entrance was 1.4 to 1, and the recruit rate was 85.71%. Their average tuition is 1.32 million yen a year, which is double the tuition of other graduate schools. Second, the graduates who have taken more than 28 credits of subjects related to accounting in GSPA are given the exemptions to three subjects (financial accounting, management accounting, and audit) among four subjects of the first CPA short-answer test. Third, the number of those who have passed the CPA test among those who attend or graduate from GSPA was 669, and the ratio of successful applicants for the second CPA test was 19.2%, which were a lower level of accomplishment. Fourth, the curriculum consists of (1) basics, (2) development, (3) application and practice subjects, and (1) and (2) were mainly the subjects necessary to prepare the CPA test, and for (3), some advanced subjects, including accounting morality, to improve hands-on experiences in corporations and the international communication ability. Fifth, to guarantee the quality of GSPA education, a committee of Graduate School of Professional Accountancy was established and a certification system was being applied. In case GSPA is introduced to Korea, the following matters are to be considered. First, many universities should participate, the social foundation needs to be established and the faculty with practical working competency have to be secured. Second, the present laws of CPA are required to be amended, and enough incentives such as exemption of the first CPA test are to be given, and the output of higher ratio of success is needed. Third, a certification system needs to be introduced such as a system of committee of Graduate School for Professional Accountancy. Also, the quality should be kept at a higher level and the curriculum must be improved.

목차

Ⅰ. 서론

Ⅱ. 일본 회계전문대학원의 도입 배경과 현황

Ⅲ. 교육과정의 사례와 인증평가

Ⅳ. 공인회계사 시험제도와의 관계 및 적용상의 시사점

Ⅴ. 결론

키워드

Graduate School for Professional Accountancy GSPA Certified Professional Accountants CPA Accounting International Financial Reporting Standards IFRS