회계원리 교과이미지 형성 연구－상업정보계열 고등학교를 중심으로－

The purpose of this research is to estimate the image toward Accounting Principles Subject recognized by students and to verify the characteristics of each factor and to analyze their influences on the process of image formation of the subject. Based on the results, the research can suggest several ways to improve the image of accounting subjects as follows. First it is necessary to reform the department and change the present department into accounting department. Second, students who live in small and medium sized cities have less positive image toward the subject and therefore it is time to change the way they understand the subject. Third, the students' level of academic achievement and the level of the image of accounting subject are in direct proportion and so it is important to improve student's academic ability. Fourth, henceforward to improve the whole image of accounting subject, those factors like understandability, complexity and interest which caused negative image should be changed to toward favorable direction and by extension should be set up specific plans. Fifth, among the factors affecting the details of accounting subject, teaching and learning method as a direct factor is the most influential factor. On the other hand broadcast media like internet and TV as an indirect factor have most influential one. Thus the image of accounting subject will improve greatly if those two factors are combined. Last, if teachers have students obtain the accounting related certificates voluntarily, not by force and also the lessons are composed of more practical contents to get certificates, the image of the subject will improve greatly.