비경영계열 대학생의 전공계열별 특성에 따른 교양회계교육모형

초록

[Purpose]General elective accounting education for non－business students faces an education environment in which ‘accounting information users’ are centered. The purpose of study is to develop a general elective accounting education model that fully considers the characteristics of major in non－business major college students. [Methodology]In order to explore the educational contents and teaching methods of the general elective accounting education model and to increase the validity of the model, we collected opinions from 20 experts in academia and industry and analyzed their opinions using the Delphi survey method. [Findings]While experts agreed on the necessity of general elective accounting education for non－business students, they provided different reasons. This study presents a modular general elective accounting education model considering the different characteristics across majors. [Implications]The authors expect the model of general elective accounting education to have a positive effect on the changes in educational content and education methods.

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