재무회계학 교육에서의 PBL(Problem－Based Learning)방식 도입 사례

[Purpose]PBL(Problem－Based Learning) is appropriate for business education emphasizing problem solving competency in reality. PBL is a learner－directed collaborative learning method where learners acquire relevant knowledge in solving ill－structured problems in teams. [Methodology]This case study shows how an innovative learning method, PBL could be applied to Intermediate Accounting courses in different academic programs. This study introduces PBL cases applied to Intermediate Accounting courses in Korean at undergraduate programs at B University. [Findings]The detailed description of critical factors of PBL, problems creation, team creation, processes, and evaluation is provided based on several years’ in－class experience.It implies that better communication and problem－solving skills will lead to higher academic achievement in accounting courses based on the PBL approach. The result demonstrated that the problem－based learning method has a significant effect on improvement of problem solving, self－directed learning ability of undergraduate students. [Implications]The detailed description of key success factors when applying PBL is provided in this paper and the paper also addresses some limitations of the PBL approach.