회계기준 환경의 변화와 상업정보 계열 고등학교 회계교육의 대응 방안에 관한 연구

We confront the new accounting standard environment which we have never experienced. There are dual accounting standards, K-International Financial Reporting Standards(K-IFRS) and Accounting Standards for Non-Public Entities, in our country. And K-IFRS is a principle-based accounting standard which has a different characteristic from preceding K-Generally Accepted Accounting Principles(K-GAAP). New accounting environment demands accountants to have ability to make a good judgement for various accounting policies. The purpose of this study is to analyze the current accounting education system in business high schools from the perspective of principle-based accounting standard and to develop new system suitable for new accounting standard environment. As a result of this study, we found that the course called Commercial Bookkeeping was changed into Accounting Principles and previous accounting curriculum and textbooks were revised in accordance with accounting standard reforms, but the objective and composition of the course were not changed from the perspective of principle-based accounting standard. To cope with new challenge of principle-based accounting standard, basic concepts and theories of accounting should be introduced into accounting education system in business high schools. It is most important to understand that accounting curriculum and textbooks have to be reorganized from bookkeeping procedure oriented to basic concept oriented. And the system which is focused on accepting new and creative opinions should be established to develop accounting curriculum and textbooks.