정보기술(IT)역량 제고를 위한 회계교육 사례연구

[Purpose]This study suggests the way to respond to a crisis in accounting due to the decrease in the school－age population and changes in the industrial manpower structure made by the development of IT. [Methodology]It introduces how to design IT and data analytics courses at a medium－sized private university in the metropolitan area. [Findings]The lecture contents and schedule of ‘AI and Accounting’, an introductory course, and ‘AI and Data Analytics’, a practical course, are presented. The problem is that contents of graduate school level are included as there were no well－established theories nor textbooks. The award－winning work presented as a practice case provides good educational content in that the student decided on a subject by himself and utilized AI technology. [Policy Implications]Accounting education should present a vision of providing research－related education to students who will become future practitioners. Data analytics－related IT accounting education strengthens the basis of accounting and enables convergence with other disciplines, resulting in high educational sustainability.