대학의 전산회계 수업영향요인이 수업만족도 및 학습성과에 미치는 영향에 관한 연구

With the recent emergence of information age, information networks have been established as business infrastructure and companies are computerizing their overall operations to manage accounting and corporate information using computer systems. As a result of this environmental change, the importance of education of computer accounting, which is part of the accounting information system, is being more emphasized. To keep pace with these changes, universities are providing computer accounting classes as part of vocational education in line with the social background. The computerized accounting education must be carried out to help the students understand the total management of corporations and adapt to the information and communication technology rather than simply memorizing knowledge. In this study, the effects of factors affecting the computer accounting class of universities on satisfaction with class and learning outcomes were empirically investigated and analyzed. The factors affecting the computer accounting class were classified into three categories: the educational environment of the university, curriculum and techniques of professor, and self-efficacy of students. Then the correlations of these factors with the satisfaction with the class and learning outcomes linked to the acquisition of qualifications and employment were analyzed. To examine the statistics of the general characteristics of respondents and each survey question, descriptive statistics were analyzed using SPSS 25.0. Exploratory factor analysis was conducted to verify intensive validity and discriminant validity, and confirmatory factor analysis was performed to statistically revalidate intensive validity and discriminant validity and to verify conformity with the structural model data. Furthermore, reliability analysis was performed using Cronbach's alpha coefficient to verify the internal consistency of the variables, Finally, the hypotheses derived from this study were verified through path analysis using AMOS 25.0. The results of this study are as follows: First, of the factors affecting class, the educational environment of university (.209), the curriculum and techniques of professors (.758), and the self-efficacy of students (.245) were found to have significant positive effects on the satisfaction with class. Second, the satisfaction with class was found to have a significant positive effect on the learning outcomes. The results of this study suggest that the university must provide an educational environment for effective computer accounting classes, professors must develop curriculums and teaching methods that can promote the interest and participation of students, and students must be able to objectively self-evaluate their problem-solving ability. The satisfaction with computer accounting class will increase if the university, professors and students, which are the factors affecting class, can fulfill their roles through fellowship as a learning community.