한국형국가역량체계(KQF)에 따른 회계·감사분야 NCS체계의 개편방안

[Purpose]Korean Qualification Framework(hereafter ‘KQF’) has been formed for the transformation to a competency based society. National Competency Standards(hereafter ‘NCS’) is a key component of KQF. It seems to be systematic for KQF to be formed first and NCS to be developed later. However, NCS was developed first, which caused many problems for NCS to be linked to KQF. The purpose of this study is to look for some improvements in the NCS system of accounting and auditing duty. [Methodology]To find some problems and propose improvements, competency unit, competency unit element, learning module and training courses of accounting department were reviewed. [Findings]The results are as follows：First, competency unit of NCS which can reflect higher level of accounting study should be added. Second, the name of competency unit should be changed for the compatibility of NCS with KQF. Third, the current competency unit contains more competency unit element because there are some differences between competency unit and accounting subject, though it is similar between the name of competency unit and accounting subject. Furthermore, it is needed to be leveling off between NCS and KQF. [Implications]To ensure the effectiveness of KQF, it is necessary to reorganize the NCS system of accounting and auditing duty.