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기술정보화(IT) 시대의 회계 교육 : IT교과와의 융합교육의 제안
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Publication Year
2021-04
Journal
한국IT서비스학회지
Publisher
한국IT서비스학회
Citation
한국IT서비스학회지, Vol.20 No.2, pp.91-109
Keyword
The Forth Industrial RevolutionInformation TechnologyAccounting EducationIT Capability
Abstract
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.
ISSN
1975-4256
Language
Kor
URI
https://aurora.ajou.ac.kr/handle/2018.oak/35389
DOI
https://doi.org/10.9716/KITS.2021.20.2.091
Type
Article
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Yoon, Sora Image
Yoon, Sora윤소라
Department of Business Administration
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