회계교육의 품질개선을 위한 QFD 기법의 적용

This study aims to explore potential improvement in accounting education from the perspective QFD(quality function deployment) as an accounting educational process. QFD is the logical consequences of a customer-oriented approach to education validity. The goal of this study is to identify “whats” (what customers demand) in relationship to BSC attributes and to understand “hows”(how to satisfy customers’ demands) in relationship to the education criteria adopted from the Malcolm Baldrige National Quality Award(MBNQA 2008) and the Korean Business Education Accreditation (KABEA 2008). By making use of survey data, this paper examines the relationships between customers’ needs(requirements) and technical specifications, which in turn determine the design quality of education services. The main conclusions drawn from this study are as follows: First, quality characteristics(requirements) are highly valued by students and represent faculties’ knowledge and commitment to teaching in addition to promoting diversity in terms of resources and perspectives. Second, the most important service element identified in accounting education is to build a satisfying relationship between students and the school. This implies that, even though a school provides excellent facilities and equipments, those resources cannot guarantee that a program will attract and retain students. Third, this study also highlights the need to prepare a workforce capability and managing a workforce that can accomplish the specific goal of an organization.