텍스트 네트워크 분석을 활용한 교양회계 및 회계교육 연구동향

초록

This study analyzed keyword appearance frequency, LDA-based topic modeling, text network and word cloud using R program for 991 Korean research papers on accounting education and liberal arts accounting from 2000 to 2021. Results of the analysis are as follows. Main keywords of researches on accounting education are ‘process’, ‘satisfaction’, ‘learning’, ‘accounting standards’, ‘data processing’ and main keywords of researches on libral arts accounting are ‘finance’, ‘courses’, ‘teaching’, ‘understanding’ and ‘competency’. Main research topics of accounting education are specific cases or problem solving focused accounting education, teaching methods or curriculums of accounting as a major study subject. Main research topics of libral arts accounting are understanding and skills on accounting required in the 4th industrial revolution era as well as teaching method and contents to achieve educational goals of liberal arts accounting. Besides, ‘research’, ‘specialization’, ‘development’, ‘education’, ‘target’, ‘process’, ‘change’, ‘education’ and ‘improvement’ appear as major keywords clusters of accounting educaion and ‘curriculum’, ‘major’, ‘university’, ‘program’, ‘analysis’, ‘class opening’, ‘level’ and ‘student’ appear as major keywords clusters of libral arts accounting. The results of this study suggest future research directions such as the development of professional accounting courses for specific groups, changes and improvements in accounting education reflecting the needs of the era. In particaular, further study is needed on development of differential accounting educaion programs for students from different major study fields.

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