IFRS 교육에 대한 이해관계자 집단의 인지도에 관한 연구

Since the economic crisis in 1997, The Korean Government has intensified the supervisory function in accounting and auditing policies. However, Korea has been classified into‘The country not using the International Accounting Standards’and the Financial Reports of the Korean Companies has been suffering not to create its' credibility to the world. The Adoption of the International Financial Reporting Standards in Korea will restore the confidence of the accounting information to the world. Until the recent 2 years, The Korean Accounting Standard Board, The Financial Supervisory Service and related institutions of accounting industry have been co－organizing‘the preparation group of adopting the IFRS’, announcing the Exposure Drafts of the IFRS and publishing the analysis and the journal articles of the IFRS. Where as the accounting transparency, credibility and CPA's reliability have been strengthening over the Korean society, the professional's awareness and the professional education programs haven't been reached to these expectation levels. Especially, the educational syllabus and contents of the IFRS are too insufficient to provide to the CPAs and the majoring students. The Accounting & Management majoring professors as the education supplier and the students, the CPAs and the workers in the accounting departments as the Education demander will result into the chaos together because of the practical experience shortage on this situation. Maybe the trial and error season to all related groups is necessary. Therefore, the Government, regulatory and related institutions urgently need to build up the education system & the CPA application examination policies. This study suggests the solutions on the improvements of the accounting education system in adopting the IFRS as follows through theoretical researches and guestionnaire survey about the accounting professional awareness among students, professors, CPAs & CTAs and workers. According to the survey, the IFRS education should be learned specifically with the basic accounting contents at bachelor course, not to be handled at master course or at Ph. D. course. The school of accountancy and the accounting professor will make efforts to find the solution, which is caused by the expectation gap between the learning level of student and the needed level in society. On the survey, the students close to the graduation are always required to study more their accounting knowledge & background by our society without the learning period factor. Therefore, this study suggests the co－operation which are composed of KICPA(represented by the Accounting firms), the Korean Accounting Association(represented by the School of Accountancy all of the Univ. in Korea) to develop the IFRS education contents. It will be a basic step to reduce the gap between the school and the society. The suggested solutions mentioned above on the improvements of accounting education policy are needed to be carried out independently on the basis of a consistent and concrete plan.