Journal of Convergence for Information Technology (융합정보논문지)

Convergence Society for SMB (중소기업융합학회)
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Perception Difference on the Accounting Officer Competence among Accounting Educators, Accounting Officers and CEOs

회계교육자, 회계담당자 및 경영자의 회계담당자 역량에 대한 인식차이

  • Lee, Seong-Hyo (Division of General Education, Myongji University) ;
  • Kim, Kyung-Ihl (Division of Convergence Management, Korea National University of Transportation) ;
  • Lee, Ji-Young (Division of Management Information Systems, Korea National University of Transportation)
  • 이성효 (명지대학교 자연교양학부) ;
  • 김경일 (한국교통대학교 융합경영전공) ;
  • 이지영 (한국교통대학교 경영정보학과)
  • Received : 2019.05.14
  • Accepted : 2019.06.20
  • Published : 2019.06.28
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Abstract

In the era of the 4th Industrial Revolution when ICT and convergence are emphasized, companies want talented people with a wide range of complex problem solving competencies, system competencies as well as major knowledge. This study examined the difference in perceived competency needed for future accounting officers using 166 valid questionaries prepared with 4 factors based on previous researches. The result shows that the workers, who majored in accounting and have more than 5 years of company experience, and the CEOs think the social competence is the most important while the accounting professors think the major competence is the most important qualification. These results indicate that, in order to reflect the industrial needs, the colleges should change their accounting major curriculums to provide various competences such as the social competence in addition to the basic major competence.

ICT와 융합 등이 강조되는 4차 산업혁명 시대에 기업들은 전공지식 뿐만 아니라 복합적 문제해결역량, 시스템적 역량 등 다양한 역량을 갖춘 인재를 원하고 있다. 본 연구는 미래 회계담당자에게 필요한 역량의 인식차이를 알아보기 위하여 선행연구에 바탕을 둔 4개의 요인으로 작성된 166장의 유효한 설문지를 회수하여 경험적 연구를 하였다. 그 결과 기업에서 회계업무를 담당하고 있는 경력 5년 이상의 회계전공자 및 기업의 최고경영자는 사회역량을 가장 중요하게 생각하는 것으로 나타난 반면 회계학 교수들은 전공역량을 가장 중요한 자질로 생각하는 것으로 나타났다. 이러한 연구결과는 미래인재를 양성하는 대학에서는 업계의 요구를 반영하기 위해 전공내용 뿐만 아니라 사회역량 등 다양한 역량을 발휘할 수 있는 교과과정으로 개편하여야 함을 시사하고 있으며, 향후 연구에서는 다양한 지역의 대학과 기업을 대상으로 표본 범위 확장을 통한 연구가 필요하다.

Keywords

Table 1. Technical statistical analysis result

JKOHBZ_2019_v9n6_75_t0001.png 이미지

Table 2. Assigning variables to competencies

JKOHBZ_2019_v9n6_75_t0002.png 이미지

Table 3. Factor analysis result

JKOHBZ_2019_v9n6_75_t0003.png 이미지

Table 4. Reliability analysis result

JKOHBZ_2019_v9n6_75_t0004.png 이미지

Table 5. Relative importance of competencies

JKOHBZ_2019_v9n6_75_t0005.png 이미지

Table 6. Inter-factorial effect test result

JKOHBZ_2019_v9n6_75_t0006.png 이미지

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