온라인 학습(녹화 방식)의 회계․세무 교육과정이 교육만족도에 미치는 영향에 관한 연구

[Purpose] In the upcoming 4th industrial era, core technologies such as information and communication technology (ICT) are expected to occupy a large part of our education. With the recent Corona 19 incident as the starting point, there is an urgent need for online education that enables efficient learning without time and space constraints. Therefore, this study attempts to verify the effect of the accounting and tax curriculum on education satisfaction in online learning (recording method) for college students. To this end, an empirical analysis is conducted on the effects of educational content, educational design, and teaching attitude on educational satisfaction in the online recording method of accounting and tax curriculum. [Methodology] This study was conducted through a structured questionnaire targeting college students who took an accounting and tax course in the online video recording class at a domestic university. In order to understand the general characteristics of the analyzed data, frequency analysis and descriptive statistical analysis were performed, confirmatory factor analysis and correlation analysis between variables were performed, and mediating effect analysis was carried out through Structural Equation Model (SEM). [Findings] The empirical analysis results of this study are as follows. First, as a result of analyzing the effect of accounting and tax education content on self－efficacy in online classes (recording method), the educational content appears to have a positive effect on self－efficacy. However, it appears that educational design and teaching attitude did not have a positive effect on self－efficacy. Second, accounting and tax education content and teaching attitude in the online recording method did not have a positive effect on education satisfaction, and educational design and self－efficacy appeared to have a positive effect on education satisfaction. Third, as a result of verifying whether self－efficacy plays a mediating role in the relationship that the online recording method of accounting and tax curriculum affects education satisfaction, it was found that self－efficacy plays a complete mediating role in the relationship that educational content affects education satisfaction. In the relationship between educational design and teaching attitudes on educational satisfaction, it appears that self－efficacy does not play a mediating role. [Implications] Through this study, we will understand the current status and problems of online classes (recording method) education in the field of accounting and tax in relation to non－face－to－face classes at universities and educational institutions, and how to teach accounting and tax curriculum and students It is judged that it will contribute to improving not only the quality of learning but also the quality of online teaching of instructors, focusing on learners by analyzing the educational satisfaction of students.