중소기업 전산회계 교육시스템의 효율적 운영방안

The study establishes a hypothesis regarding effective operational plan for computer accounting education system of small & medium enterprise through a model, and performed analysis and data collection for results through surveys regarding the hypothesis. The results of the study are as follows. First, between utilization of revitalization and computer accounting education regarding computer accounting education support shows positive relation. Second, looking at the factor analysis regarding "Computer utilization is somewhat good" in computer accounting education showed it had no influence, so degree of interest regarding computer accounting education turned out to be functional and high in the technical part of accounting regardless of computer skills. Third, the factor which can revitalize computer accounting education showed influence in necessity and practical work focusing, and when analyzing revitalization through computer accounting education support regarding computer accounting education, it showed more influencing factor in practical work focused. Fourth, revitalization was ongoing by necessity of computer accounting education and practical work focused requirement, but in the case of using computer accounting education, it showed the result that education in practical work focusing is more required.