전공에 따른 관리회계에 관한 인식 및 기대교수법에 관한 분석 -관리회계 영역 수강자들을 대상으로-

The purpose of this study is to analyze a status of management accounting and to find a way for improvement. This paper examines students’ awareness of management accounting, the actual condition of study, and teaching－learning methods according to majors. We seek the direction of the management accounting education through which students want. The results are as follows：(1)There are no significant differences in the reason to avoid taking courses in management accounting, but the major reason is the difficulty of learning. Problems of management accounting education have to do with non－realistic textbook and exam－oriented education. (2)Regardless of majors, the teaching method students want is the combination of providing lecture and case studies. Students mainly requested “to emphasize the quality rather than the quantity of the class” and “to teach easily”. So, efforts should be made to improve the quality of instruction of a professor. Also, students want to learn how to analyze the business environment and management accounting information utility. (3)Student majoring in accounting want the class of information skill utility on management accounting more than other students. Therefore, it is necessary to reform the dual management accounting courses so that students can study theory, calculation, and general management practicesThis study has provided empirical evidence and direction for the improvement of management accounting education.