선행경험학습의 학점 인정(RPL) 방안 연구－세무회계 관련 학과 중심으로－

The extension of life expectancy and rapid changes in industrial structure pose fundamental questions about the direction and choice of an individual’s life. Extended life expectancy not only means an extension of the simple survival period, but also means that an extended period of life must adapt to and face new changes. The emergence of new industries and rapid changes in industrial structures require the acquisition of new knowledge and shorten the job cycle. Therefore, the need for re－education for re－employment is increasing. In addition, students should be interested in introducing and supplementing the system for adult learners, as well as students entering college within a short period of time after graduation from high school. In particular, vocational colleges, which are higher vocational education institutions, should provide the opportunity for retraining adult learners with diverse experience in the era of lifelong learning. In order to assess the individual’s experience beyond the framework of the regular curriculum in the university curriculum and to award credits, the individual’s experience and knowledge should be assessed objectively and fairly, The course should be given a credit for the part of the curriculum that is recognized as accomplishing the learning objectives set in the curriculum. The purpose of this study is to examine the criteria and procedures for credit recognition of prior learning based on previous studies related to credit recognition of prior experience learning. Then, I would like to give some examples and examples that can be applied to tax accounting related departments. It is hoped that this will be a chance to form a consensus on recognition of credits for prior experience learning and to find a practical application method.