빅데이터시대의 회계교육과정 개선방안 연구
A Study on Improvement of Accounting Curriculum in Big Data Age
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초록
이 논문은 빅데이터가 중심이 되는 새로운 시대를 맞이하여 회계업무의 전문성을 높이기 위해 회계교육이 나아가야 할 방향을 제시하고자 한다. 빅데이터의 정의와 분석방법을 살펴보고, 회계전문분야에서 빅데이터 개발을 통한 효용성을 구체적인 언급과 함께 검토한다. 또한, 회계교육과정에 빅데이터라는 주제를 다루기 위하여 회계전문가 모임과 대학이 선택한 몇 가지 계획을 제시한다. 그 계획에 따르면 빅데이터는 회계와 재무전문가의 미래역할에 대한 청사진을 제시할 수 있을 것으로 본다. 그러므로 이 연구가 제안하는 바는 다음과 같다. 미래세대의 회계전문가들이 빅데이터 분석과 관련된 기술을 미리 준비할 수 있도록 빅데이터 주제를 현재의 회계 교육과정에 추가하여 교육내용이 개선시키는 것이다.
Abstract
The paper aims to present the direction in which accounting education should proceed to enhance the expertise of accounting works in the new era in which big data is the center. This paper examines the definition and analysis of big data, and reviews the effectiveness through big data development in accounting expertise with specific references. Also, this paper presents some of the plans selected by professional accounting bodies and universities to address the topic of big data in the accounting curriculum. According to the plan, big data could provide a blueprint for the future role of accounting and financial experts. Therefore, what this study suggests is to improve educational content by adding big data topics to current accounting curricula in order to help accounting professionals of future generations prepare for technologies related to big data analysis in advance.
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