• Journal of Information Technology Applications and Management
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• 제20권2호
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• pp.1-14
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• 2013

Learning accounting has always been a challenge for non-accounting students and managers. Understanding accounting information requires more than a numerical description of financial and income statements. Current accounting practice presents accounting reports in the form of tables with values or in two or three dimensional graphs generated by a spread sheet program. The present study proposes an alternative visualization with metaphor from nature as a learning device for novice users and managers. After surveying various kinds of plants, the lotus flower was chosen as an attractive analogy because every part of the plant from leaves to roots is usable and can have economic value. Moreover, lotus flowers, whether man-made or natural, can easily be part of a familiar, natural ecology representing both beauty and serenity. Results from online survey respondents (n = 220) showed that there was no significant difference on overall usability of the Lotus visualization between expert users and novice users. However, verbally-oriented users differed Significantly from visually-oriented users in their usability assessment, perceived usefulness, and intention to use the Lotus visualization.

• 공학교육연구
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• 제25권2호
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• pp.13-21
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• 2022

In many existing studies, the analyses on the application and effect of the project-based learning model (PBL), a student-centered teaching and learning strategy, have been emphasized and carried out in various majors and courses. This case study analyzes the effects of applying a project-based learning model to the engineering accounting course for engineering students in 2021 in the context of the COVID-19 pandemic, compared with the offline course in 2019 and the simple online course in 2020. Project team consisting of 2-3 students carried out online collaborative learning activities for solving open-ended problems through the 5-step PBL procedure including presenting the final result. Except for this online PBL application in 2021, textbooks, lecture contents, assignments, and tests were implemented the same for each semester for three years. Through lecture evaluation and survey by students, the online PBL application semester showed higher effects in inducing student-centered learning, lecture satisfaction, and student competency improvement compared to the non-applying semesters, further, it was evaluated that the online PBL application to the course and evaluation method were more appropriate than other semesters. It is expected that the online PBL method and operation procedure applied in this study can be utilized as a best practice for the design and operation of various online courses for student-centered collaborative learning activities and educational effects.

• 경영과정보연구
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• 제4권
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• pp.573-593
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• 2000

The purpose of this study is to investigate the level of correctness accounting information with the two alternative forms of presenting information outputs. Specifically two different methods of presenting accounting information, the table form and the graphical form were employed to test the level of correctness of the accounting information user's decision making. Using college students as a surrogate decision maker, this research have found that there is no statistically significant difference in the correctness of decision making between the two groups, one group using the table form of accounting information and another group using the graphical form of accounting information.

• 지역사회간호학회지
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• 제13권2호
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• pp.343-353
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• 2002

Objectives: The aim of this study was to explore nursing students' attitudes towards sexually active elderly, and to compare their attitudes with those of non-nursing students. Methods: Study subjects consisted of 118 nursing students, and 134 non-nursing students, recruited from two universities. The data were collected from September to November 2001. Vignettes, which presented hypothetical situations of sexual activities of the elderly (65 years of age, 80 years of age/sexual activity mentioned. non-mentioned), were provided as a research method, as well as the use of a structured questionnaire. Vignettes showed the hypothetical situations by male elder's sexual activity and their age. Respondents were asked to address their thoughts in the questionnaire. Results: 1. Nursing students showed more favorable attitudes toward the elderly than non-nursing students, regardless of the presence of sexual activity of the elderly. 2. No significant difference was found in nursing students' attitudes toward the elderly aged 65 and 80 years, between those who were sexually active and those who were not. These results were the same in non-nursing students. 3. Nursing students showed more favorable attitudes toward the sexually active elders aged 65 years (5.6 1.43), than toward sexually active elders aged 80 years (4.89 1.55). This result was also the same in non-nursing students. 4. The variables significantly affecting attitudes toward the sexually active elderly in nursing students were familiarity with old persons (p=. 02), presence of living grandparents (p=. 05), and the experience of caring for old people (p=. 01). However, in non-nursing students, familiarity with old people was the only significant variable that affected their attitudes toward the sexually active elderly. 5. In nursing students, one variable to predict attitudes toward the sexually active elderly was the experience of caring for old people (p=. 03), accounting for 10% of the total variance. In non-nursing students, familiarity with old people was the only variable to attitudes toward the sexually active elderly (p=. 03), accounting for 3% of the variance for attitude. In both student groups, the variables that predicted attitudes toward the sexually active elderly included college major (p=. 03), school year (p=. 01), familiarity with old people (p=. 02), accounting for 12% of the variance for attitude by these variables. conclusion: Nursing students showed more favorable attitudes toward the sexual activity of elders 65 years of age or over, than non-nursing students. However, both the nursing and non-nursing students showed negative attitudes toward the elderly who were 80 years of age when compared with those 65 years of age. There should be a consideration in nursing education curriculums that university students may have negative attitudes towards sexual activity of the elderly over 80 years of age.

• 한국콘텐츠학회논문지
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• 제18권12호
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• pp.299-308
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• 2018

현대 사회에서 재무적 이해에 대한 기본적 소양은 안정적인 경제활동을 위해 매우 중요한 것으로 인식되고 있다. 선진국의 경우 재무이해력 수준을 높이기 위해 다양한 정규 교육과정과 프로그램을 운영하고 있으나 우리나라의 경우 미흡한 수준이다. 이러한 현실을 인식하여 본 연구는 K대 학생들의 재무이해력 수준을 살펴보고 교양회계 교육이 재무이해력 수준을 향상시키는데 유용한 도구가 될 수 있는지 분석하였다. 연구결과 교양회계 교육을 실시한 이후 K대 학생들의 재무이해력 수준은 매우 높은 것으로 확인되어 재무 이해력 향상을 위한 교양회계 교육은 매우 실효성이 높은 것으로 판단된다. 다만 전공별, 학년별로 각 부문에서 차이가 존재하여 재무이해력 향상을 위한 제도적 프로그램 마련 시 맞춤형 교육 프로그램을 개발해야 할 필요성이 있다.

• 공학교육연구
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• 제14권1호
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• pp.55-63
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• 2011

본 논문은 문제기반학습모형(Problem-based learning model)접근방법을 공학회계라는 다분히 학제 간 성격(공학과 회계학)을 갖는 교과에 어떻게 적용할 지를 다룬다. PBL 접근방법은 급변하는 기업 환경에서 공학회계와 관련한 기업 문제를 제기하고 다룰 수 있을 것이며, 또한 이를 시스템적 관점해서 해결하려는 공학 측면에서도 적절할 것으로 판단된다. PBL모형의 현실적인 적용을 위해서 학생들이 해결해야 할 문제를 생성하고, 해결하는 과정을 수행할 수 있도록 웹 기반 실습 시스템을 개발, 제안한다.

• 한국산업정보학회논문지
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• 제25권2호
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• pp.87-100
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• 2020

본 연구는 대학의 전산회계수업에 영향을 주는 다양한 요인 중에 전산회계 프로그램, 학교의 교육환경, 교수의 교육과정 및 기법, 학생의 자기효능감 등이 이를 반영하는 효과적인 수업만족도, 수업성과, 수업몰입으로 나타나는지에 대해 알아보고자 하였다. 연구결과, 첫째, 수업영향요인과 수업만족도 간의 관계에서는 교수, 학생 및 학교의 교육환경이 유의한 영향을 미치는 것으로 나타났다. 둘째, 수업영향요인과 수업성과 간의 관계에서 교수 및 학생이 유의한 영향을 미치는 것으로 나타났으나, 학교의 교육환경과 프로그램은 수업성과에 영향을 미치지 않는 것으로 확인되었다. 셋째, 수업영향요인과 수업몰입 간의 관계에서는 학교의 교육환경, 학생은 유의한 영향을 미치는 것으로 나타났으나, 프로그램과 교수는 수업몰입에 영향을 미치지 않는 것으로 확인되었다.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.993-1001
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• 2021

This study aims to determine the factors influencing student performance using the teaching and learning process through e-learning based on the unified theory of acceptance and use technology (UTAUT). This study also sets out to propose additional variables to expand the UTAUT model to be more suitable to use in higher education. This research conducted a literature review, expert interviews, and a self-administered survey involving 200 students at tertiary institutions in Riau province, Indonesia. The questionnaire data were analyzed using SmartPLS 2. This study shows that UTAUT constructs, namely, social influence, facility conditions, and effort expectancy have a significant influence on student behavior and performance, while the performance expectancy variable shows no significant effect. The additional variables, including lecturer characteristics, external motivation, and organizational structure, directly affect student performance. However, concerning student behavior, motivation and environment are the only variables with a significant effect. The results of this study suggest the behavior deteminant such as lecturer characteristics, motivation and environment, and organizational structure improve student performance. This study investigates factors affecting the performance of university students through the learning employing e-learning by developing the UTAUT constructs to include the lecturer characteristics, motivation and environment, and organizational structure in improving student performance.

• 유통과학연구
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• 제21권7호
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• pp.33-40
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• 2023

Purpose: Higher Order Thinking Skills is one of the important aspects in education that must be mastered by the students in order to be qualified in competing at international level. Success in mastering HOTS among the students is always linked to preparation of a good and conducive learning environment. However, does this connection impacts the students' HOTS achievement? Therefore, this research is carried out in order to evaluate the relationship between HOTS and learning environment with the main focus on Accounting Principle Elective Subject (MPEI PP). Research design, data and methodology: Research in the form of correlation is implied in this study and it involves 59 Form 5 students that has learned all syllabus in Form 4's MPEI PP. Results: Evaluation of HOTS level is based on Taxonomy Bloom that covers applying skill, analysing skill, evaluating skill, and creating skill. Result from data analysis found that there is a very weak correlation (r = 0.02) between the two variables with regression equation of average grade point = 75.023 + (-.273) Learning Environment. Conclusion: Thus, a non-significant relationship between HOTS and learning environment is successfully proven through correlation and regression statistical analysis.

• 아태비즈니스연구
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• 제9권4호
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• pp.99-117
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• 2018

This study has investigated Linear Programming (LP) applications to special decision making problems in managerial accounting with the help of spreadsheet Solver tools. It uses scenario approaches to case examples having three products and three resources in make-and-supply business operations, which is applicable to cases having more variables and constraints. Integer Programmings (IP) are applied in order to model situations when products are better valued in integer values or logical constraints are required. Three cases in one-time-only special order decisions include Goal Programming approach, Knapsack problems with 0/1 selections, and fixed-charge 0/1 integer modelling techniques for set-up operation costs. For the decisions in outsourcing problems, opportunity-costs of resources expressed by shadow-prices are considered to determine their precise contributions. It has also shown that the improvement in work-shop operation for an unprofitable product must overcome its 'reduced cost' by the sum of direct manufacturing cost savings and its shadow-price contributions. This paper has demonstrated how various real situations of special decision problem in managerial accounting can be approached without mistakes by using LP's and IP's, and how students both in accounting and management science can acquire LP skills in their education.