우리나라 대학원 회계학 석사과정 운영 현황과 경쟁력 강화방안

The purpose of this research is to examine methods for attaining competitiveness in accounting education of the graduate program in the midst of the educational environment with reducing student numbers of academic population and increasing competitiveness among universities. For this purpose, we have organized the management status of domestic graduate schools and reviewed the representative cases abroad. Based on these studies, we’ve presented the alternative plans to achieve more competitive accounting graduate program in Korea, For the specific alternative method, firstly, we need to reorganize courses to strengthen theory classes relevant to accounting in order to support students’ academic and executive ability. Secondly, we need to educate business and accounting courses for improving academic abilities of graduate students with non-business background or provide pre mandatory courses before their entrance of the school. Thirdly, it is necessary to invigorate the connected degree programs of undergraduate and graduate degrees for attaining secure ways to get outstanding students in an early stage. Fourthly, we need to refer the case of the Graduate School of Science in Taxation at University of Seoul and the management method that runs departments of accounting and business separately, in order to manage more specializing accounting programs in graduate school, then we will be able to achieve more competitiveness.