21세기 대학의 회계교육 인식에 대한 가설발견적 접근

[Purpose]The purpose of this study is to analyze the perceptions of university students who majored in accounting and had experiences in accounting courses to find ways to improve the usefulness of accounting and accounting education in the 21st century. [Methodology]For this purpose, the first step is defining the concourse that refers to the collection of all the possible statements that the respondents can make about accounting and Account Education. From the concourse, 32statements, called Q－sample. were developed, and the Q－sample was sorted by 32respondents, or P－sample who are composed of respondents of the university students. [Findings]The results are as follows：As a result of the analysis, the following results were derived：First, the result of typology is defined as three types and the explanatory power of each type is <Type Ⅰ> 29.93%, <Type Ⅱ> 11.58% and <Type Ⅲ> 8.50%, showing the total explanatory power of 50.01%. Second, based on the response statement of each type, <Type Ⅰ> was named as 「Type of accounting is hard」. <Type Ⅱ> and <Type Ⅲ> were named as 「Type of expertise needed」 and 「Type of money collecting」, respectively. Third, statements with high overall agreement in respondents’ perception of accounting and accounting education were analyzed and as a result, ‘accounting is hard’ was found to be a statement with a high degree of agreement. Fourth, as a result of comparing and analyzing the characteristics of respondents for each of three types according to analysis results, it is found that there is a difference in perception according to the accounting education subject learning experience, and there is a hypothesis that this difference in perception has a difference in expectation for accounting. [Implications]On the basis of the result from this analysis, a possibility of application of qualitative methodology as an exploratory study for the empirical research is expected.