4년제 대학의 회계학 교육 경쟁력 강화 방안

초록

The purpose of this study is to find ways to enhance the competitiveness of accounting education in Korea. For this, we examined the status of accounting in the U.S. universities and the current status of accounting education in Korean universities. The results of the survey are as follows. First, 83% of the 139 U.S. universities that have established Business School in undergraduate course operated separate accounting programs. Second, the majority of those who majored in accounting in the United States have jobs that are highly related to their major such as accountants or auditors. And the average annual salary of accounting majors is 17% higher than the average salary of all university graduates. Third, in the survey on expected job reduction due to the effects of the fourth industrial revolution, accounting related jobs were less sensitive to job reduction than other jobs. It is evident that accounting is a competitive academic study. But accounting in Korea is recognized as a sub - study of business through integration of departments. Therefore, in order to strengthen the competitiveness of accounting education in korean universities, it should be preceded to operate the accounting major independently like the United States. Also to respond appropriately to changes, it will be necessary to expand accounting education at university level. We hope that the results of this study based on the current status of domestic and foreign accounting education and social demand will help strengthen accounting education competitiveness of Korean universities.

키워드