COVID-19 기간 동안 세무회계교육방법 혁신에 관한 연구

The purpose of this study is to report innovative cases of university education that organize various educational methods applied to classes in tax accounting subjects during the COVID-19 period and then organize the parts applied from the start of face-to-face classes. When COVID-19 occurred in February 2020 ahead of the new semester in March, many universities conducted classes as a method of online lectures for some periods. This is because there was an expectation that COVID-19 would end early. However, since 2022, face-to-face classes have been expanded, and online lectures and contents have been developed, and the teaching method of face-to-face classes has been changing since then. The purpose of the study is to summarize the educational methods that have been developed while studying tax accounting subjects, which are difficult knowledge-type subjects under an online environment, with students, and to determine whether better educational methods are needed in the future. In this case, full-scale video lectures, quiz-backed video lectures, video lectures with real-time classes, real-time classes as the main classes (2 hours per week), and the educational situation of students who simultaneously demand content from online lectures after face-to-face classes were analyzed. Various tax accounting education methods were proposed by comprehensively analyzing the situation from the beginning of COVID-19. In a time of confusion, professors and students have been able to clearly understand the advantages and disadvantages of online lectures, and we hope that various professors will agree on supplementary materials or situations in the form of online lectures to be supplemented in face-to-face classes.