한국 경영학(회계학) 학문분야 평가인증제와 평가인증기준에 대한 현황과 개선방향

The purposes of this study is to examine the accreditation system in the field of Korean business (accounting) program and to compare it with the accreditation standards of the US (AACSB), Europe (EQUIS) and Korea (KABEA) based on the system theory of ‘input-conversionoutput- feedback’, and finally propose future directions for Korean business accreditation system. The results of this study can be summarized as follows: Firstly, education-quality trilogy (institutes of higher education, government, accreditation institutes) has to establish the consistent opinions about the quality of business (accounting) education. Secondly, to minimized the conflicts of the accountability and the excellence of education, the process control in the area of ‘input-conversion-output-feedback’ should be performed with the result control. Thirdly, from the viewpoint of ‘input-conversion-output-feedback’ process, there should also be efforts to establish a close causal relationship between the accreditation standards of the business (accounting) programs. Fourthly, business (accounting) program accreditation systems must be connected to the institute accreditation systems, and through this, the autonomy and the independence of the business (accounting) academic units should be respected. Fifthly, to make the standards of business program internationally available, the cooperation among AACSB, EQUIS, and KABEA is needed. Sixthly, And along with the Fourth Industrial Revolution, the cooperation with other accreditation bodies such as engineering, medicine, etc. is also needed. I hope the results of this study will serve as basic data in the process of establishing and proceeding the policies for the successful operations of the Korean Business (Accounting) accreditation systems and accreditation standards.