교양회계교육이 비경영계열 대학생의 핵심역량에 미치는 영향

Abstract

[Purpose]This study analyzed the effect of general education of accounting education, in universities on the core competencies of non－business college students. [Methodology]Changes in core competencies were measured for non－business college students who took general education of accounting course. Liberal arts accounting education (GEdu_accounting) was measured at 2 level (pre－semester beginning, post－semester end), and major (major) was measured at 3 level (humanities․society, nature․engineering, arts and sports). The dependent variables are the core competencies of non－business college students (information processing ability, problem－solving ability, communication ability, creativity, collaboration ability, ethics, and civic awareness). [Findings]The results of the survey suggested that general education of accounting education can have a positive effect on information processing ability, problem－solving ability, communication ability, creativity, ethics, and civic consciousness. On the other hand, there was no significant effect on the collaboration ability of non－business college students. The educational effect of general education of accounting education on core competencies showed positive changes in all major, but the performance and improvement of each competency reported differences by major. [Implications]The results of this study are meaningful in that accounting can contribute to improving the various core competencies that college students must have as members of society as general education course. This study can be used as a reference for the operation of subjects, such as the development of teaching methods of general education of accounting education and the composition of differentiated curricula for each major.