개인 및 상황적 특성이전산회계 교육성과에 미치는 영향 분석

In this study, we analyzed the impact exerted by self-efficacy and needs for achievements, the individual traits of students, and application trends as well as human and physical learning environments, the situational characteristics, on the results of computerized accounting education. Furthermore, we analyzed whether academic records and the abilities of computer utilization performed a mediating role in the relationship between the above characteristic elements and the results of computerized accounting education. Logistic regression analysis was conducted to verify <Hypothesis 1> and the result indicated that, out of self-efficacy, needs for achievement and trend of application for department, needs for achievement was the major factor to exert the most significant impact on the status of obtaining computerized taxation and accounting qualification. As of <Hypothesis 2>, for which multiple regression analysis was conducted, it was indicated that, out of self-efficacy, needs for achievement and trend of application for department, self-efficacy exerted the most significant positive (+) impact on the level of the results of computerized accounting education. In <Hypothesis 3> to analyze the mediating effect of academic records, partial mediating effect was produced for self-efficacy, while perfect mediating effect was produced for the trend of application for department at p<0.05. In <Hypothesis 4> to verify whether the abilities of computer utilization produced mediating effect, mediating effect was not observed in all of the elements of self-efficacy, needs for achievement and trend of application for department as well as human and physical learning environments. It is anticipated that this study will be used to create effective major education environment to enhance the results of (computerized) accounting education in departments of commerce fields and to propose effective direction in improving academic achievements of students.