상업정보계 고등학교 회계원리 교과서 상호 비교분석 연구 - 2007년 개정 교육과정하의 회계원리 8종 검정 교과서를 중심으로 -

Abstract

In this treatise this author attempted to provide convenience in screening and choosing textbook for accounting principle- written in accordance with revised curriculum in 2007 by selection board on the basis of items for evaluation standard for textbooks and table of evaluation for selection standard regarding authorized textbooks. Result of studying and analysing 8 types of textbooks which finished screening for authorization by Korea Institute for Authorization & Evaluation under commission by the Ministry of Education, Science and Technology was as follows. First, result of comparing and analysing its structural aspect showed that it will be necessary to use result of analysis not as an absolute standard but as relative one. Second, it is concerning application of standard for application of standard in handling accounting. The Ministry of Education, Science and Technology should decide standard for application for education at high schools in the field of commerce and information within the shortest time possible and make it public. Third, it is necessary to set up more detailed, specific and strict standard for authorization and requirement for compilation of authorized books so that more excellent books in terms of quality can be chosen as textbooks. Fourth, problems which appeared from process of screening under current single screening system should be remedied and corrected and result thereof shall be applied from next authorization screening. Through this study this author presented alternatives which are detailed and approachable for comparison and analysis of textbook on accounting principle. In particular by disclosing result of authorization screening by Korea Institute of Education and Evaluation sharing relevant information became possible. Accordingly this author considers original objective of this study which was to carry out comparison and analysis of textbooks for accounting principle and present result of such effort for the purpose of contributing to and assisting the process for choosing textbook by the schools in the field has been achieved.