‘21세기 기업윤리’에 조응하는 교양회계교육

초록

This study divided college students who received liberal arts accounting education into two groups (a traditional accounting-educated group, and a traditional accounting and corporate ethics-educated group) to analyze how traditional accounting education and corporate ethics education affect college students' corporate ethics. As a result of the analysis, there was no statistically significant results showing that traditional accounting education had a effect on the formation of college students' ‘21st Century Corporate Ethics’. On the other hand, in the case of the group that received both traditional accounting education and corporate ethics education, statistically significant results were obtained showing that corporate ethics related education had a positive effect on the formation of values that conform to ‘21st Century Corporate Ethics’. What the research results mean is that in order for college students to form the corporate ethics required in the 21st century, supplementary education related to corporate ethics is needed. As confirmed in the ‘2020 Davos Declaration,’ the formation of the ‘21st Century Corporate Ethics’ will have a great impact on the college students themselves, as well as on companies and communities. Therefore, future research regarding the contents of education and teaching methods that will allow students to better adapt to the ‘21st Century Corporate Ethics’ is also required for liberal arts accounting education.

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