국가역량체계(NQF) 구축을 위한전문대학 세무회계분야 교과과정 연구－산업체 요구분석을 중심으로－

Abstract

The purpose of this study is to present the direction of the SQF in the field of taxation accounting of National Qualification Frame(NQF) by analyzing the curriculum of the college tax accounting field and the needs analysis of the industry. To do this, we analyzed the content and level of the National Qualification Frame (NQF) and conducted curriculum analysis and industry needs analysis for professional universities and World Class College (WCC) universities with employment rates of 6th or lower in 2015. The results obtained through the questionnaire analysis and FGI for industry experts are summarized as follows. First, the operation of the NCS－based curriculum, the NCS level 3 and 4 of the college taxation curriculum are being utilized, and the 4th level (2－year level) of the college degree offered by the National Qualification Frame (NQF) And the curriculum is linked to the curriculum. Second, in the industrial sector, it was found that the professional ability of the college graduates is important. Also, the shortage of the new employees from the college colleges was found to be the major practical ability and the certification was also highly demanded. Third, industry awareness of NQF was significantly lower, and it was also found to be negatively related to the understanding and replacement possibility of the same level of education, qualification, and field experience offered by the NQF. However, it appears that the introduction of NQF has a positive effect on recruitment. It is necessary to actively support the government to improve this awareness and increase its utilization in industry. It is meaningful that this study presented the implications for the establishment of the NQF by analyzing the curriculum in the field of tax accounting and surveying the needs and perceptions of the industry in order to build the National Qualification Frame(NQF). However, in－depth research on SQF in the field of tax accounting for the NQF construction has not been conducted yet. Therefore, the study of the needs analysis of the students and the teachers is expanded by expanding the analysis of industry needs.