대학생의 직업가치관이 전공만족도와 진로결정 자기효능감에 미치는 영향: 전문대학 세무회계학 전공 대학생을 중심으로

The purpose of this study is to examine the degree of perception of job value, major satisfaction, and career decision self-efficacy for college students majoring in tax accounting at universities in Seoul, Gyeonggi, and Incheon, and to empirically analyze whether job value has a mediating effect on career decision self-efficacy. A survey method was used to achieve the research purpose, and the survey period was conducted from March 2, 2022 to April 29, 2022. First, the derived research results showed that both internal and external job values related to the effect of job values on major satisfaction had a significant effect on major satisfaction. Second, in the effect of job value on career decision-making self-efficacy, internal value was found to have a significant effect on all five sub-factors of career decision-making self-efficacy, information collection, goal selection, career plan, and problem-solving. On the other hand, it was confirmed that external values only affect self-evaluation and problem-solving. Third, it was found that major satisfaction had a significant effect on all of the factors of self-evaluation, information collection, goal selection, career plan, and problem-solving of career decision-making self-efficacy. Fourth, in the mediating effect analysis of major satisfaction, it was found that internal job value had a significant effect on career decision-making self-efficacy through partial mediation of major satisfaction. These results show that the higher the perception of major satisfaction of college students with high internal job values, the higher the self-efficacy of career decision-making self-efficacy. Based on the derived research results, it is expected to be able to present educational directions for strategic career guidance for college students majoring in tax accounting.