A Study on Theory of Planned Behavior of Accounting Information Classes in the Digital Convergence Era

디지털 융복합 시대에 회계정보수업의 TPB에 관한 연구

  • 이신남 (협성대학교 세무회계학과)
  • Received : 2015.07.23
  • Accepted : 2015.09.20
  • Published : 2015.09.28


The significant changes of convergence study in the 21st century is the shift from theoretical-based instruction to computer-based instruction. This study investigated the student's cognitive engagement in TPB(Theory of Planned Behavior) of accounting information classes in the Digital Convergence Era. Hypothesis test was conducted from 99 accounting information learners from four year course university in the Gyeonggi-do. A questionnaire was given and analyzed. The results showed. First, the TPB variables han a positive effect on intrinsic curiosity of students. Second, the subjective norm of TPB variables could develop student's enjoyment. Subject norm could have a positive effect on enjoyment. The results of this study may contribute to propose desirable ways of improving the psychological states in the relationship between TPB and cognitive engagement. In the future, variables of cognitive engagement will be compliment to analyze.

융복합 학문이 중요시 되는 21세기에 교수학습방법도 이론 중심의 강의보다 컴퓨터를 활용한 학습이 높은 학습 효과를 보이는 것으로 연구되고 있다. 본 연구는 경기지역 4년제 대학생 중 회계정보수업을 수강한 학습자를 대상으로 계획행동이론을 적용하여 회계정보수업에서 인식적 참여를 향상시키기 위하여 어떠한 요인이 영향을 미치는지를 실증 분석하였다. 분석결과는 첫째, 회계정보수업의 TPB 변수들은 인식적 참여에 있어서 본질적 호기심에 유의적으로 정(+)의 영향을 미치는 것으로 나타났다. 이는 신기술의 활용학습이 회계정보수업에서 학습 태도, 인지된 행위통제, 주관적 기준이 높을수록 인식적 참여 중 본질적 호기심이 향상된다는 것을 보여주는 결과이다. 둘째, 회계정보수업의 TPB 변수 중 주관적 기준이 즐거움에 정(+)영향을 주는 것으로 나타났다. 본 연구의 공헌점은 TPB가 인식적 참여에 미치는 영향을 분석함으로써 학습자의 심리상태를 실증적으로 검증하고, 회계교육 개선을 위한 시사점을 제공하였다는 것이다. 향후에는 연구의 한계점을 보완하여 인식적 참여에 대한 다양한 변수에 대한 연구가 이루어져야 할 것으로 생각한다.



  1. K. Chen, M. Razi and J. M. Tarn, Empirical Assessment of ERP Learning Effects, Human Systems Management, Vol. 12, No. 1, pp.183-192, 2009.
  2. H. C. Cho, The Effects of motivation of Middle School Students on Learning Process Related Variables, School Adaptation, and Achievement, The journal of educational research, Vol. 11, No. 3, pp.53-74, 2013.
  3. R. Agarwal and E. Karahanna, Time flies when you're having fun: cognitive absorption and beliefs about information technology usage, MIS Quartly, Vol. 24, No. 4, pp.665-694, 2000.
  4. J. Webster and H. Ho, Audience engagement in multimedia presentation. The Data Base for Advances if information Systems, Vol. 12, No.2, pp. 63-77, 1997.
  5. D. Natharius, The More We Know, the More We See: The Role of Visuality in Media Literacy. American Behavioral Scientist, Vol. 48, No.20, pp. 238-247, 2004.
  6. H. Kim and J. Jung, Relations among Teaching Factors, Student's Interest, Enjoyment, Intrinsic Motivation, Student Learning. The Korean Journal of Educational Psychology, Vol. 9, No.3, pp. 568-589, 2011
  7. T. Teo, A path analysis of pre-service teacher's attitudes to computer use: applying and extending the technology acceptance model in an educational context, Interactive Learning Environment, Vol. 18, No.1, pp. 65-79, 2010
  8. L. F. Liaw and H. M. Huang, An investigation of user attitude toward search engines as information retrieval tool, Computers in Human Behavior, Vol. 19, No.6, pp. 751-765, 2013.
  9. Y. J. KIM, The Effects of TPB Factors of Participate in Leisure Activities on Passion for Leisure, Korean Society of Leisure and recreation, Vol. 36, No.2, pp. 104-107, 2012.
  10. K. S. Noh, Smart Learning Strategies utilizing Convergence of e-Learning and Big data, Journal of Digital Convergence, Vol. 13, No. 1, pp. 487-493, 2015.
  11. S. H. Ju and K. S. Noh, A Study on Policy for Data Convergence infrastructure of e-Learning Industry, Journal of Digital Convergence, Vol. 13, No.1, pp. 77-83, 2015.
  12. Y. J. Shin and S. N. Lee, The Impact of Emotional Labor and Job Stress on the Job Burnout in the Digital Era: focusing on Staff Accountants, Journal of Digital Convergence, Vol. 13, No.2, pp. 61-71, 2015.
  13. M. J. Kwak and Y. M. Kim, A Study of Influence on adolescent psychological well-being Focusing of strengths of family life and satisfaction with school life in the IT-based society, Journal of Digital Convergence, Vol. 11, No.3, pp. 49-57, 2013.
  14. J. H. Joo, A Understanding Korean College Students' Social Commerce Behavior through an Integrated Model of Technology Readiness, Technology Acceptance Model, and Theory of Planned Behavior, Journal of Digital Convergence, Vol. 13, No.7, pp. 99-107, 2015.
  15. Y. J. Lee, The effect of information conditions on metal health among elderly, Journal of Digital Convergence, Vol. 11, No.10, pp. 17-29, 2013.
  16. S. H. Lee, A Study on wearable computing prospect in digital convergence, Journal of Digital Convergence, Vol. 11, No.10, pp. 431-435, 2013.
  17. S. H. Lee and S. H. Noh, A Study on the success factors of ICT Convergence type-specific start up enterprise: mainly the case study, Journal of Digital Convergence, Vol. 12, No.2, pp. 203-215, 2014.
  18. Ministry of Education and Korea Research Institute for Vocational Education and Thinking, Korea collegiate essential skills assessment, 2010.
  19. Ajzen, I. and Fishbein, M., Understanding Attitude and Predicting Social Behavior, Englewood Cliffs, NJL Prentice Hall, Inc, 1980.
  20. Fishbein, L.P., and Ajzen, L., Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research, Boston, MA: Addison-Wesley, 1975.
  21. Cohen., J., Cohen, P., West, S.G.,and Aiken, L.S., Applied Multiple regression/ Correlation Analysis for the Behavior Sciences, 3th ed. Lawrence Erlbaum Associatew, Inc, 2003.
  22. Pearson, D.X., The perception of cross cultural student ban school setting, University of Southern California Education, 2010.
  23. Kim, Y.Y., The Relationship among the Motive of Contact with Media Sports, Sports Values, and Participation in Sports, Ph.D. dissertation, Graduate School of Chonbuk National University, 2010.