내부회계관리제도 교육에 관한 연구

Abstract

[Purpose]The purpose of this study is to find out the internal accounting management system in Korea and to suggest ways to educate the internal accounting management system, such as the establishment of courses for the education of the internal accounting management system in universities, lecture plans, and textbook development. [Methodology]This study is an exploratory study on the necessity of organizing subjects for education on the internal accounting management system in universities, lecture plans, and textbook development. To this end, this study was conducted focusing on literature research such as reports, and press releases related to the internal accounting management system. [Findings]No university in Korea operates an internal accounting management system or internal audit as regular subjects. The most important starting point for enhancing accounting expertise, such as the internal accounting management system, is to systematically cultivate professional manpower by opening regular subjects at universities. In this study, the necessity of training the internal accounting management system at universities to cultivate professional manpower in the internal accounting management system, the standard lecture plan for each week of internal accounting management education suitable for university undergraduate programs, and the development plan for the internal accounting management system textbook were presented. [Implications]This study is expected to contribute to fostering experts in the internal accounting management system by establishing an internal accounting management system and an internal audit course at universities. It will help organize regular courses and curriculums of universities and educational institutions that want to educate corporate accounting professionals to improve corporate accounting capabilities, not external auditors. In addition, fostering professionals through the establishment of internal accounting management system courses at universities is expected to contribute to securing professionals in the internal accounting management system of companies and accounting firms, ultimately contributing to enhancing accounting transparency in Korea.