회계교육 기대-성과 차이에 대한 실증연구

Employers require graduate accounting students to possess various skills because those skills would be useful to solve various business problems. If accounting academics cannot suffice requirements of employers, the problem of mismatch will occurs. The mismatch means divergence of course skill development and employer skill requirement and proposes following two important questions:(1) Is there divergence between the two groups in terms of perceived skills taught in programmes and skills required for employer?(2) If divergence exists, how educators supply proficient graduate student to the profession?Among prosed questions, especially former one need to be analyzed empirically but there's no study in Korea explicitly compare core skills which considered important in accounting course and core skills which emphasized in accounting practice. Thus this study focused on analyzing first question. For the analysis, questionnaires were collected from recently adopted employees in accounting related departments and managers in those departments or personnel department. In the questionnaire, the importance level and developed level of core skills are measured by recently adopted employees(accounting graduates) and managers. Core skills are divided with generic skills and technical skills and measured by 7 point Likert scale. According to general results of this study, It was found out that accounting graduates lacks competencies in the perceptive of employers and this means accounting schools need to change to rectify the perceived deficiencies.