교양회계교육을 통한 핵심역량이 협업능력에 미치는 영향에 관한 연구

Abstract

[Purpose] The purpose of this study is to analyze how problem－solving, critical thinking, creativity, and communication capabilities affect collaboration capabilities among major core competencies (4C) through accounting education for college students. [Methodology] In order to achieve the research purpose, this study conducted an empirical analysis of 396 students who took general education of accounting classes at C University in the second semester of 2020 on how problem－solving, critical thinking, creativity, and communication capabilities affect collaboration capabilities. In addition, in order to understand the effectiveness on general education of accounting, an analysis was conducted on the verification model in which dummy variables were added after taking the general education of accounting class. [Findings] As a result of empirical analysis, it was found that problem－solving, critical thinking, creativity, and communication ability had a statistically significant positive (＋) effect on collaboration ability, and these results were presented before and after taking liberal arts accounting classes. In the verification model to understand the effectiveness of liberal arts accounting education, only the creativity factor after liberal arts accounting class had a statistically significant positive (＋) effect on the cooperative factor of liberal arts accounting students. [Implications] From the results of this study, it can be seen that there is a limit to enhancing all core competencies (4C) of students through general education of accounting. However, it is judged that the general education of accounting lecture can be of some help in increasing the collaboration ability by enhancing the creativity of students. In addition, there should be interest and concerns in accounting to enhance the core competencies of college students through general education of accounting in the future.