과정평가형 연계 모듈식－트랙별교육과정(Module－Tracked Curriculum) 개발 및 활용 방안에 관한 연구

[Purpose]The study aims to reset the manpower development goals and educational objectives for accounting and tax－related departments in alignment with the changing job landscape of the AI era and the environment of lifelong vocational education, and to propose a development model for a Course－Based Qualification－Linked Module－Tracked Curriculum (MTC). [Methodology]To achieve the objectives of this study, a literature review was conducted on manpower demand due to changes in accounting and tax job roles, followed by an analysis of the MTC development case study at K University’s Department of Accounting Information. [Findings]The research findings are as follows：First, the study successfully reset the manpower development goals and educational objectives for accounting and tax－related departments to align with the changing job landscape of the AI era and the environment of lifelong vocational education. Second, it was found that the flexible module structure of the MTC provides the foundation for operating flexible academic systems, including the Recognition of Prior Experiential Learning (RPL), thereby proposing a method to significantly enhance job transition and career development facilitation for adult learners. [Implications]This study is significant because it proposes a sustainable survival strategy for professional colleges by establishing a lifelong learning platform that links Work to School. The MTC achieves this by securing job transition facilitation for adult learners through RPL－based flexible academic systems and constructing a platform that connects the workplace and the school.