의사소통 역량 강화를 위한 융합적 회계 교육의 효과

[Purpose]The purpose of this study is to demonstrate the educational effect of convergent accounting education and the effect on strengthening communication capabilities through accounting education that combines accounting and culture and arts. [Methodology]For this experiment accounting classes were tried in two types, traditional accounting class and convergent accounting class. According to the class type the post－class survey data were completed. Then we verified the educational effectiveness of convergent accounting education through changes in learners’ understanding, attitudes, and behaviors (KAB). It also empirically analyzes the impact of convergent accounting education on communication competency through the descriptive volume written by learners. The survey and descriptive data were collected and verified for 98 learners with experience in accounting class and 103 learners without experience. [Findings]After convergent accounting education, learners’ understanding, attitudes, and behaviors were all significantly improved, which resulted in greater educational effects in learners who had no experience in accounting. In addition, the descriptive volume after convergent accounting training also increased significantly compared to the traditional accounting training. The learning effectiveness of convergent accounting education is verified. [Implications]The achievement of this study is that it empirically verified the effectiveness of convergent accounting education by converging accounting with art fields, which were thought to be heterogeneous fields. This confirms the possibility of convergent accounting education in diversifying accounting education methods, and seeks to expand accounting education for non－publicists. It will also be the basis for efforts to develop teaching methods and contents of accounting education.