• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.313-324
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• 2022

The goal of this research is to see how closely accounting programs in Saudi Arabian colleges comply with the International Accounting Education Standards (IESs). Further, it aims to assess the level of awareness and knowledge of IESs among accounting academics and to examine the possible explanatory factors for their variation. A structured questionnaire was sent to accounting faculty members at 37 Saudi universities. Out of 541 distributed questionnaires, a total of 102 usable responses were received from 26 universities. The findings show that accounting programs in Saudi universities are partially compliant with the guidelines of IESs and accounting academics in those universities are moderately aware of IESs. High variation in the level of academics' knowledge of IESs was detected and was significantly influenced by industry work experience, academic ranks, and professional qualification. The findings of this study suggest that Saudi Universities should work closely with the local and international accounting professional bodies, i.e. the Saudi Organization for Chartered and Professional Accountants (SOCPA) and the International Federation of Accountants (IFAC) to improve accounting programs based on the guidelines of IESs to cope with the recent changes in the capital market of the kingdom and the adoption of the International Financial Reporting Standards.

• 한국융합학회논문지
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• 제8권10호
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• pp.225-230
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• 2017

본 연구는 한국채택 국제회계기준이라는 변화된 회계환경에 적절히 대응할 수 있는 전문가적 능력을 갖춘 회계전문가 및 실무자를 양성하기 위한 회계학 교육의 방향을 제시하기 위한 질적 연구이다. 전통적 주입식 폐쇄적 교육은 더 이상 글로벌화된 회계환경에 적합한 인재를 양성할 수 없다는 것이 회계실무 현장에서 명확히 입증되고 있다. 본 연구의 결과를 통해 전통적인 주입식 교육을 탈피하고 학습자간 또는 교수자와 학습자간에 충분하고 활발한 논의와 토론이 이루어지는 개방적이고 능동적인 회계교육이 정착되기를 기대해 본다.

• 교육시설
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• 제16권6호
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• pp.43-51
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• 2009

Since 2002, the market opening of architecture design, reformation efforts and corresponding studies on architectural education system in Korea have been made to meet the standards of international recognition and accreditation. As a result, the importance of design in architecture program has been recognised and reflected on the reformations on the curriculum by increasing hours in design courses, for instance. At the same time, much need is demanded on the qualitative improvement on architectural design education, both on its contents and structure. In addition, the current reformational changes on architectural education in Korea have their bases on the performance evaluation criteria of National Architectural Accrediting Board of America. To improve the quality of architectural program accounting the unique cultural and social requirements of Korea, various perspectives from other countries, besides American system, are needed to be considered and studied for the on-going reformations in architectural education. The purpose of this study is to contribute to the current on-going reformation efforts on the improvement of architectural design education. The study will closely examine the current architectural curriculum in German university and provide a systematic program for introductory architectural design curriculum.

• 경영과정보연구
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• 제19권
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• pp.49-81
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• 2006

The private college education plays a crucial role both in training and supplying manpower needed for national economic growth and in increasing employability and personal labor earnings of individual workers. In oder for private college education to effectively respond to the rapid changes in industrial and occupational structures, it is necessary to secure appropriate level of investment funds and manage them efficiently. For this, it is required to discuss the structure, magnitude and management mechanism of the current private college education finance, changes in future demand for private college education and resultant changes in budget estimates, and new financial resources and allocation schemes. This study attempted to analyze current status and problems of private college education finance in Korea and, based on this analysis, to suggest future policy directions to improve private college education finance system. In order to make the private college education system in Korea competent and competitive enough to survive in international market, it is prerequisite to provide enough budget for the private college education and to manage the private college education finance in more efficient ways. First, for securing the adequacy and stability of investment budget for the private college education, it is recommended to 1) increase the government budget and put emphasis on the private college education; 2) diversify financial resources and induce financial contribution from private sector such as school juridical persons and enterprises. Second, for higher efficiency of financial management, it is recommended 1) make valid allocation standards and mechanism; 2) introduce competition system; 3) develop and utilize evaluation mechanism for the private college education finance to check adequacy, efficiency, accountability, and effectiveness; 4) apply consumer-oriented financial management scheme. In addition to the above policy measures, it is necessary to 1) make scientific forecasts of industrial and occupational structures periodically and apply these analyses to medium & long-term the private college education planning; and 2) redesign budget accounting system and develop the private college education performance indicators for the evaluation of accountability of the private college education institutions and administration institutes.

• 한국경제지리학회지
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• 제16권3호
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• pp.492-511
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• 2013

국제회계기준위원회(IASB)에서 규정한 R&D 산업은 다양한 분야에서 '연구'와 '개발'을 동시에 진행하는 3차 산업에 해당한다. R&D 산업과 관련한 기존 정성적 연구들은 공간군집 사례들을 기반으로 분류한 클러스터 유형 중 하나인 하이테크 혁신 클러스터로 취급하여 분석한다(Coe et al., 2007). 그러나 이는 다양한 R&D 산업의 공간군집 사례들을 일반화하는데 그쳤으며, 특히 클러스터 형성 과정에서 시간의 흐름을 고려하지 않은 R&D 클러스터가 시공간적으로 유의미한 것인지 알 수 없다. 이에 본 연구는 기존 공간적인 혹은 시간적인 측면만을 강조하는 클러스터 분석의 한계를 인식하고, 섬유 및 의복 제조업의 비교를 통해 R&D 시공간 클러스터를 탐색해본다. 연구방법으로는 시공간 클러스터의 발견 및 위치탐색을 위해 시공간 K-함수와 시공간 스캔통계를 이용하였다. 그 결과, R&D는 공간적 측면만 고려한 분석에서는 유의미한 클러스터가 발견되었지만, 공간적 분포와 시간적 흐름을 동시에 고려한 시공간 클러스터는 발견되지 않았다. 즉, 시간에 따른 R&D의 신설 과정은 이미 존재하는 R&D의 공간적 위치와 독립적인 것으로 나타났다. 반면 섬유 및 의복 제조업은 공간과 시공간 클러스터 모두 유의미한 클러스터를 발견했다.