세무회계학과 역량기반 교육과정개발에 관한 연구
A Study of Competence-based Curriculum Development for Department of Tax Accounting at Induk University
고상연(인덕대학교 세무회계학과); 박석진(인덕대학교 세무회계학과)
24권 3호, 77~100쪽
초록
[연구목적]대학의 핵심역량과 학과의 직무역량을 갖춘 경쟁력 있는 인재를 육성하기 위하여 역량기반 교육과정을 개발하였다. [연구방법]세무회계학과의 환경분석 및 산업체, 졸업생, 재학생을 대상으로 한 요구분석을 실시하여 학과의 인재육성방향과 교육목표를 수립하였다. 수립된 인재양성유형에 대하여 직무모형을 설정하였다. 대학의 핵심역량과 직무역량을 바탕으로 마이크로트랙을 설정하고 교과목 및 교육과정 로드맵을 작성하였다. [연구결과]회계․세무 전문인재 양성을 위해 전공직무는 회계직무와 세무직무로 도출되었다. 직무에 따른 전공역량을 정의하고, 대학의 핵심교육역량을 반영하여 세무회계기초트랙, 회계실무자트랙, 세무실무자트랙, 회계전문가트랙, 세무전문가트랙을 설정하였다. 전공역량의 내용을 고려하여 교과목을 도출하고 교육과정 로드맵을 제시하였다. [연구의 시사점]학과가 추구하는 교육목표, 인재양성유형과 핵심직무를 중심으로 학생들이 졸업시점에서 갖춰야 할 전공역량을 명확하게 제시함으로써 진로계획을 수립하여 교육과정에 적극적으로 참여하고 나아가 직업선택에 경쟁력 제고를 기대한다.
Abstract
[Purpose]A competency-based curriculum has been developed to cultivate competitive talents equipped with the core competencies of university and the job competencies of department. [Methodology]The direction of talent development and educational objectives for the department were established by conducting environmental analysis of the Department of Tax Accounting and demand analysis for industry, graduates, and current students. A job model was established for the type of talent training. Based on the core competencies and job competencies of the university, a micro-tracks were set, and subjects and a curriculum roadmap were prepared. [Findings]In order to cultivate accounting and tax professionals, major jobs were identified as accounting jobs and tax jobs. The basic tax accounting track, accounting practitioner track, accounting practitioner track, accounting expert track, and tax expert track were set by defining major competencies according to the job and reflecting the core educational competencies of the university. In consideration of the contents of major competencies, subjects were derived and a curriculum roadmap was presented. [Implications]It is expected to establish a career plan and actively participate in the curriculum and further enhance competitiveness in career selection by clearly presenting the major competencies that students should have at the time of graduation, focusing on the educational objectives pursued by the department, the type of talent training, and core jobs.
- 발행기관:
- 한국조세연구포럼
- 분류:
- 조세/세법