세무회계 교육의 만족도에 영향을 미치는 요소

Students’ positive attitude toward tax education is one of the major sources of university competitiveness under the present education environment. As is well known, satisfactory response of students is a good signal of excellent education process. The present study is focused to find relevant factors affecting the satisfaction of university tax education. Data have been obtained through the university students and business employees working for accounting department in Dec. 2013 using questionnaires, resulting in 318 sound responses. Ordered probit regression analysis is adopted as an analytical tool because the data are designed in categorical types. Dependent variables are twofold including understandability of tax accounting lectures and general satisfaction on tax lectures in universities. Independent variables are composed of three factors which are need of taxation education, relevance of tax education with business practice, and university tax education programs. Environmental variables are included in the model like age, sex, tax and accounting credits acquired by responders. Reviewing the results, need of tax education and relevance to the business practice positively influence understandability of tax accounting lectures and general satisfaction of students, which means that enforcing incentives for students’ educational need and practice oriented teaching is a good strategy for teachers. The third independent variable which is university tax education programs has shown no significant relation with the understandability, meanwhile that has shown a positive relation with the general satisfaction. Even if education programs have only insignificant influence on understandabily, we suggest that this factor is still very important considering its’ influence on the educational satisfaction. Thus university educators are advised to develop diverse programs to enhance the effectiveness of tax education.