DOI QR코드

DOI QR Code

전산세무회계 교육용 소프트웨어의 시스템특성 및 개인적 특성이 교육만족도를 매개로 교육성과에 미치는 영향; 한국세무사회의 KcLep(케이렙) 교육생을 중심으로

Effecting the System Characteristic and Individual Characteristic of Computerized Tax Accounting to Education Performance through Education Satisfaction; Based on KcLep Education Students of Korean Association of Certified Public Tax Accountants

  • 투고 : 2014.07.09
  • 심사 : 2014.09.12
  • 발행 : 2015.02.28

초록

This article starts with a review of the system characteristic(easiness, flexibility, reliability) and individual characteristic(self-efficacy, achievement motive, computer ability) through education satisfaction especially in relation to the education performance(perceived usefulness, educatee value). We found that all variables significantly affect the education satisfaction, but only computerized ability doesn't significantly affect the education satisfaction. Education satisfaction significantly affect the education performance. This paper suggests that the followings; first, response time of systems is valuable factor in KcLep. Second, self-efficacy and achievement motive are more important then computer ability in KcLep educatee. Finally, software developer and teacher always think about rapid response time of systems and exchange of data for the education performance in KcLep.

키워드

참고문헌

  1. Ahn, Kwan-Young. Lee, Byung-Jig(2002). The Relationship between Collectivism/Achievement Needs and Organizational Citizenship Behavior and the Moderating Effect of Sex, Korean Management Review 31(5), 1311-1334.
  2. Bailey, J. E. & Pearson, S. W.(1983). Development of a Tool for Measuring and Analyzing Computer User Satisfaction, Management Science 29(5), 530-545. https://doi.org/10.1287/mnsc.29.5.530
  3. Chang Won-Kyung.Kim, Tae-Kyun(2005). A Study On The Adoption of Accounting Information System in Mandatory Enviromments : Using TAM and TPB, Journal of Information Technology Applications & Management, 12(1), 173-189.
  4. Choi Seung-Ho(2006). A Study on the Influences of Accounting Information System Quality on the Use Intention, Accounting Information Research 24(3), 97-116.
  5. Hwang, Ug-Sun(2006). A Study on the Field-Practice Efficiency of Tax Accounting Information Majors, Journal of taxation and accounting 7(2), 107-118.
  6. Jung, Byung-Wook.Shawn, Hyuk & Park, Sung-Jin (2011). A Study on the Accounting Education System and Improvement in the Cyber Enviorment, Korea International Accounting Review 35, 264-292.
  7. Kang, Ji-Hoon(2003). A Study on the Effects of Quality Variables of Tax Accounting Information System on the Performance of System, Graduate School of Kunsan National University Master Thesis.
  8. Kang, Youn-Jung.No, Yun-Seok & Lee, Won-Jun (2008). A Study of the Factors in Influencing Satisfaction With the National Education Information System, Information Systems Research 17(1), 1-22. https://doi.org/10.1287/isre.1060.0085
  9. Kim, Dae-Kil(2011). Theory vs Practice in AIS Education, Accounting Information Research 29(1), 309-325.
  10. Kim, Ha-Kyun.Park, Myeong-Ju & Jang, Chang-Jin (2004). A Empirical Study of Factors Influencing the Cyber Education of Government Officials : Focusing on Local officials, Information System Research 13(1), 21-38.
  11. Kim, Jong-Ju.Lee, Seon-Gyu(2014). A Effect that the ERP Introduction Factor of Small & Medium Transportation Companies has on the Internal Performance, journal of KITT 12(4), 145-156.
  12. Kim, So-Hyoung(2011). The Study on the Acceptance of Computerized Accounting Education in college used the Theory of Planned Behavior(TPB), Korea International Accounting Review 38, 23-42.
  13. Kwon, Hyeog-In et al.(2011). Study on Evaluation of Social Commerce Quality, journal of KITT 9(8), 229-237.
  14. Lee, Seon-Pyo. Jin, Dong-Min(2008). An Empirical Research on the Satisfaction of Accounting Education, Accounting Information Research 26(4), 97-112.
  15. Lim, Jae-Hee.Shin, Sung-Shick & Yang, Hae-Myun (2007). A Study Effect of HTS System Quality Variables on Performance of HTS(Home Tax Service) System, Korea International Accounting Review 18, 301-320.
  16. Noe, R. A. & Schmitt, N.(1986). The influence of trainee attitudes on training effectiveness Test of model, Personnel Psychology 39, 497-523. https://doi.org/10.1111/j.1744-6570.1986.tb00950.x
  17. Noh, Mi-Hyun(2008). Analysis of Impact Exerted by Individual and Situational Characteristics on the Results of Computerized Accounting Education, Accounting Information Research 26(2), 277-300.
  18. Park, Chul-Hyung.Kim, Ha-Kyun(2000). A Empirical Study about the Influence Factors and Performance actors of User Satisfaction : Based on National Federation of Fisheries Cooperatives, Information Systems Research 9(1), 45-59.
  19. Park, Moon-Gon(2006). A Study on Performance Assessment for Local Government Double-entry Bookkeeping Accounting Information System, Graduate School of Wonkwang University Doctoral thesis.
  20. Park, Myung-Ky.Sim, Sun-Hee.Kim, Ha-Kyun (2011). The Research of Effect of Cyber Education at Always Learning System in Affinity of Cyber Education for Officials Focusing on Busan Metropolitan City, journal of Fishier and Marin Educational Research 23(1), 116-125.
  21. Parvarthi, S. & Rama-Rao, P.(1982). Problem solving need for achievement and social desirability, journal of Psychological Research 26(2), 88-92.
  22. Rho, Ryeo(2011). A Study on the Effects of Accounting Information System Characteristics on AIS Performance, Graduate School of Wonkwang University Doctoral thesis.
  23. Seddon, P. B. & Kiew, M. Y.(1994). A Partial Test and Development of the Delone and Mclean Model of IS Sucess, Proceeding of the Fifteenth International Conference on Information on System, 99-110.
  24. Seddon, P. B.(1997). A Respecification and extension of the DeLone and Mclean model of IS success, Information Systems Research 8(3), 240-253. https://doi.org/10.1287/isre.8.3.240
  25. Seol, Sung-Jin.Han, Kyoung-Hoon(2004). The Effects of Information System Quality on Performance by Mediation Variables focused on Tax Accounting Information System, Industrial Economic Research 17(2), 601-622.
  26. Sim, Sun-Hee.Park, Sun-Young & Kim, Ha-Kyun (2011). Effects of Education and Training Program Characteristics on Education and Training Satisfaction though Mediation of Enterprise Revitalization: Based on Employees of Small and Medium-Sized Company, journal of Fishier and Marin Educational Research 23(2), 267-276.
  27. So, Won-Geun.Kim, Ha-Kyun(2012). A Study Influence of the Motivational Characteristics of m-Learning on the Learning Outcome, journal of Fishier and Marin Educational Research 24(3), 368-377.
  28. So, Won-Hyun.Kim, Ha-Kyun(2013). The Effects of Trainsfer of Education Training on Korean Enterprise Revitalization : Focusing on Characteristics of Education Training Program and Organization Characteristics in Cyber Education, journal of Fishier and Marin Educational Research 25(3), 661-676.