전산세무회계 시스템의 정보특성이 교육만족도를 매개로 교육성과에 미치는 영향 : 한국세무사회의 KcLep 중심으로

This article starts with a review of the information characteristic(clarity, sufficiency, adequacy, reliability, variety, rapidity) and educational performance(perceived usefulness, educatee’s value) through educational satisfaction, especially measuring the moderator effect of accounting theory understanding between the educational satisfaction and the educational performance. We found that all variables of information characteristic significantly affect the educational satisfaction, but only reliability doesn't significantly affect the educational satisfaction. Educational satisfaction significantly affect the educational performance. accounting theory understanding have moderator effect between the educational satisfaction and the educational performance.