Focus Group Interview on the Non-face-to-face real-time and non-real-time Education Service Quality: -Focusing on Students who have Studied Financial Accounting and Tax Accounting Subjects-

Due to COVID-19, this study started in the situation where interest in and attention to non-face-to-face education services increased at the turning point from face-to-face education services to non-face-to-face ones due to COVID-19. In the environment where non-face-to-face education services expand, concerning the quality of the non-face-to-face education service for college students and this study was conducted through Focus Group Interview (FGI) with 23 students focusing on students in financial accounting and tax accounting subjects at C. University in Jeju Province. As a result of this study, focus group interviews (FGI) were conducted for non-face-to-face real-time and non-real-time educational services. And through this qualitative study, it was attempted to find the in-depth factors that cannot be obtained through the questionnaire and to compose the KS-SQI measurement sub-factors. And in this study, the results through literature studies and FGI according to non-face-to-face real-time and non-face-to-face non-real-time educational service types are as follows. Based on the research results, 7 sub-factors of KS-SQI, including main service, These are the additional services, reliability, positivity, kindness, accessibility, and physical environment to measure the non-face-to-face education service quality based on findings through FGI and research according to the type of education services. and the questionnaire that can measure the KS-SQI (Korean Standard-Service Quality Index) was prepared and derived. Lastly, due to the vitalization of non-face-to-face education, it is necessary to utilize non-face-to-face education from various perspectives. Therefore, through this study, at the time of transition from non-face-to-face education to face-to-face education after COVID-19. This study will contribute to the qualitative activation of face-to-face education by supplementing the deficiencies in the operation method of non-face-to-face education services during the COVID-19 period. In addition, it will be able to provide useful information for designing and operating non-face-to-face classes due to COVID-19 and this study will reduce trial and error related to non-face-to-face classes in the COVID-19 situation to universities and provide financial support from the Ministry of Education as a policy. Ultimately, efforts will be made to improve the quality of face-to-face education at universities.