회계·경리 사무원의 근무환경 실태와 개인 및 근무 특성별 차이 분석

Abstract

This study examined the work environment of accounting and bookkeeping clerks such as their benefits, wage level and satisfaction, and analyzed whether there is a significant difference between these factors by individual and working characteristics. As a result of analysis, almost 90% of the social insurance benefits of accounting and bookkeeping clerks were included, and differences in characteristics showed that non‐regular workers were significantly lower than regular workers in employment type. The statutory retirement allowance was more than 90%, and the rate of providing cumulative retirement allowance was 29%. In the vacationleave type, more than 65% were provided with paid leave and family event expenses, and in the type of financial support, more than 65% were provided with meal expense assistance. In the analysis of the differences according to characteristics, there was a significant difference in the vacation‐leave type in relation to the workplace type, and there was a significant difference in the retirement allowance, vacation‐leave, and financial support types in relation to the employment type. The wage level of the accounting and bookkeeping clerk was 2,291,900 won for the monthly average wage and 27,821,000 won for the annual pre‐tax income. The analysis of differences in characteristics showed significant differences in wage levels among individual characteristics such as sex, education, and age, and in terms of working characteristics, there was a significant difference in the wage level by the number of service years and the type of employment. The satisfaction of accounting and bookkeeping clerk was slightly higher than that of job position. In relation to the differences by characteristics, in terms of individual characteristics, both job position and job satisfaction by age were significant, and in labor characteristics, job position and job satisfaction by the work type were found to be statistically significant. This study will hopefully be helpful for the 'accounting and bookkeeping clerks' and the job preparation students to understand the difference in the work status and characteristics of the accounting and bookkeeping clerk.