비경영계열 대학생에 대한 회계교육은 필요한가?

초록

This paper analyzed the effect of accounting education on financial literacy in non-business college students and the accounting educational effect on financial literacy according to gender, major and grade. We presented the effects of accounting education by analyzing the difference of financial literacy between educated experimental group and non-educated control group during experimental period(one semester). Financial literacy was measured by using the 'OECD-INFE Survey of financial literacy of 2016', divided into three areas: financial knowledge, financial behaviour, and financial attitudes. The study results show that accounting education is effective in raising the overall financial literacy of non-business college students, especially in the areas of 'financial knowledge' and 'financial behavior'. The effect of accounting education on financial literacy was greater for female students than male students. In addition, students majoring in the humanities, social sciences and economics showed greater educational effects than those in the natural sciences, engineering and art college, and the college students in the lower grades had greater accounting educational effect than those in the higher grades. The results of this study are expected to be basic data on how the accounting education as general education of the universities in Korea can be improved.

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