자기주도학습을 통한 회계교육 및 성과 사례

[Purpose]The purpose of the university education is to encourage students to develop their own ideas and learn how to live together. In order to achieve the purpose of such comprehensive university education, appropriate teaching methods are needed. This study introduces and explains the actual application process of accounting education through self－directed learning (SRL). This is a case study that verifies research results. [Methodology]Students acquire and self－learn through pre－preparation, presentation and discussion, lectures, and weekly examinations. This paper directly tests the effect of teaching method through the experimental design of the structural group comparison method of existing lecture class and self－directed learning class. [Findings]As a result of analyzing the differences based on the final test scores of the intermediate accounting subjects, we found that the self－directed learning method showed a remarkably higher performance than the lecture class. It is estimated that this is due to the improvement of self－efficacy through the success experience and the improvement of the understanding, the improvement of the long－term memory and the application ability because of the structured teaching method that repeatedly puts more time into learning. [Implications]The implication of this study is that there is a difference in bringing out the potential of students according to different teaching methods, and the education for improving the students’ learning ability requires the efforts of students, teachers and educational institutions.