Tableau를 활용한 원가․관리회계 에듀테크 사례

[Purpose]This study aims to explore the educational potential of integrating Tableau, a data visualization software, into a cost and managerial accounting course, which is typically delivered as a theory－based curriculum in accounting education. The objective is to examine the feasibility and instructional effectiveness of incorporating hands－on use of data－centric software within a lecture－oriented course structure. Ultimately, the study seeks to provide insights into how accounting students can simultaneously develop theoretical understanding and analytical problem－solving skills through structured visual approaches. [Methodology]Tableau－based data visualization exercises were embedded in selected weeks of the semester. The practical content was aligned with exercises in the course textbook, and student feedback and learning responses were qualitatively analyzed to assess the educational impact of the integration. [Findings]The use of Tableau enhanced students’ ability to intuitively understand and apply accounting concepts while promoting analytical thinking and visual communication. Students positively perceived the tool as helpful in conceptual learning and practical engagement. However, limitations were also noted, including challenges in class time allocation, differences in technical proficiency, and the steep learning curve for some students unfamiliar with such tools. [Implications]This study demonstrates that even within a traditional lecture－based accounting course, the inclusion of data visualization tools like Tableau can significantly enhance student engagement and learning effectiveness. It is anticipated that similar approaches will be expanded to other accounting courses such as financial accounting, auditing, taxation, etc., in the future, contributing to the broader advancement of data－driven pedagogy in accounting education.