• 제목/요약/키워드: Key competency

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Digital Accounting Implementation and Audit Performance: An Empirical Research of Tax Auditors in Thailand

  • LOHAPAN, Nutchajarin
    • The Journal of Asian Finance, Economics and Business
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    • 제8권11호
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    • pp.121-131
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    • 2021
  • This study aims at investigating the effects of digital accounting implementation on audit performance of tax auditors in Thailand through audit competency and audit report as the consequence. In addition, it examines the effects of audit learning, digital culture, and stakeholder expectation on digital accounting implementation. The key informants were Thailand's tax auditors. The data was collected using a questionnaire that was distributed to 349 tax auditors throughout Thailand. The response rate was 20.53%. The Ordinary Least Squares (OLS) is applied to test the research relationships. The results of this study show that digital accounting implementation has an important effect on its consequence, namely audit competency, audit report, and audit performance. Similarly, audit competency and audit report affect audit performance. Testing the antecedents of the research relationships, namely audit learning, digital culture, and stakeholder expectation, the result reveals that only digital culture affects digital accounting implementation. Accordingly, digital accounting implementation plays a vital role to enhance audit competency, audit report, and ultimately lead to attaining audit performance. Furthermore, the results are beneficial for the auditing practitioners and regulators, allowing them to draw on these results to develop training programs to enhance professional audit efficiency.

Education satisfaction and self-assessment of competency among new general dentists in Korea

  • Ji, Young-A;Kwon, Ho-Beom;Kim, Ryan JinYoung;Baek, Seungho
    • 대한치과의사협회지
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    • 제57권9호
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    • pp.504-513
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    • 2019
  • Dental education is gradually transitioning to competency-based education system, which aims to help dentists achieve certain core competencies by means of various systems, such as curriculum accreditation. This study examined satisfaction with dental school education and the differences in the perceived importance and self-assessment of competencies among general dentists, in an attempt to propose a desirable direction for dental education. A questionnaire was administered to new general dentists who graduated from a dental school within the past 10 years. The results of the survey were analyzed using the Importance-Performance Analysis to understand differences in dentists' perceptions. Overall satisfaction with education was low in terms of the curriculum's relevance to actual practice and its capacity for cultivating required competencies. Furthermore, many of the respondents strongly perceived the need to improve dental education. Additional investigations into the satisfaction with education showed no difference. Among the seven key competency domains, dentists perceived Health Promotion to be important and also assessed themselves as having high competence. However, regarding the perceived importance of the remaining domains, self-assessment of competence was low for Professionalism, Communication & Interpersonal Skills, Knowledge Base, Information Handling & Critical Thinking, Clinical Information Gathering, Diagnosis & Treatment Planning, and Establishment & Maintenance of Oral Health. The results of this study suggest that a competency-based education model should be developed and incorporated into dental education to set performance standards and to promote systematic self-assessment in order to foster the development of competence in dental students.

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근로자건강센터 직원의 핵심역량 요구 및 역량수행 (Core Competency Requirements and Implementation of the Workers Health Center Employees)

  • 김희걸;이연숙
    • 한국산업보건학회지
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    • 제32권4호
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    • pp.414-424
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    • 2022
  • Objectives: This study was established to ascertain the requirements and implementation of core competencies for employees of the a workers' health center. Methods: The study consisted of a four-step process: a literature review, focus group interviews, expert opinions, and a questionnaire. The survey was conducted online among 119 employees of the National Workers' Health Center. Results: As a result of the research, eleven core competencies and 37 sub-competencies were derived in three areas: Competence as a social worker, competence to perform duties, and competence for maintaining expertise. The key demands for core competencies were "health consultation" and "understanding of small businesses.". They responded that they needed to "maintain an ethical attitude" and "consult on workers' health.". The largest score difference between core competency requirements and competency implementation was "collaboration with the community.". Conclusions: It is necessary to increase competencies not only for competencies with high core requirements, but also for relatively low competencies. In addition, efforts should be made to improve the core competencies of the employees of the Workers' Health Center to effectively respond to changes in the industrial structure and crises such as COVID-19.

보건소간호사와 보건진료전담공무원의 문화역량 및 문화간호역량 교육요구 비교 (Difference in the Cultural Competency and Cultural Nursing Competence Educational Needs of Public Health Nurses and Community Health Practitioners)

  • 한영란;정여원
    • 한국보건간호학회지
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    • 제37권2호
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    • pp.233-246
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    • 2023
  • Purpose: The purpose of this study was to investigate the level of cultural competency and cultural nursing competence educational needs of public health nurses (PHNs) and community health practitioners (CHPs) and to uncover the difference between the two groups. Methods: The subjects of this study were 217 PHNs and 165 CHPs. Data were collected using a structured questionnaire. Descriptive statistics, an independent two-sample t-test, the x2 test, one-way ANOVA, and the Scheffé test were used for data analysis. Result: There was no statistically significant difference between the cultural competency of CHPs (4.27±1.00) and that of PHNs (4.10±1.07) which were at a moderate level. Among the subareas, cultural awareness and sensitivity were above average, but cultural skills and knowledge showed relatively low scores. There was no statistically significant difference between the cultural nursing competence educational needs of CHPs (3.85±0.65) and PHNs (3.90±0.70) and these were at a relatively high level. Among the subareas, knowledge of key concepts, cultural communication, and attitudes and skills were above average. Conclusion: The results of this study highlight the need to develop and implement educational programs to enhance the cultural competency of PHNs and CHPs nationwide using various teaching-learning methods.

지역대학 간 특화영역을 연계한 대학연합-융합전공 모형개발 (Model Development of Convergence Curriculum by Specialization Area Linkage between Local Universities)

  • 경종수;김종해
    • 한국융합학회논문지
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    • 제9권12호
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    • pp.251-258
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    • 2018
  • 최근 들어 대학들은 학사구조의 다변화를 추구하고 있으며, 다전공 과정(연계전공, 융합전공, 자율전공, 자기설계전공 등) 도입으로 전공 및 학과 간 상호연계를 기반으로 융합인재양성에 노력을 기울이고 있다. 본 연구는 충청권 4개 대학이 연합으로 추진한 '글로벌 창의융합전공'의 설계 운영과정의 단계별 주요요소를 도출하고, 주요특징을 바탕으로 운영모델과 시사점을 제시하고 있다. 융합전공 운영모델은 대학 간 특화영역 연계를 통한 교육체계(인재상, 교육목표, 역량요소, 교육과정)의 구성하고, 역량요소(창의역량, 융합역량, 문제해결역량, 글로벌역량)를 기반으로 교과 및 비교과프로그램의 연계를 설계하였다. 융합전공 운영모델은 과정 및 단계에 따라 주요활동을 체계화함으로써 운영되고 있으며, 프로젝트 기반의 성과중심 지원프로세스를 구축함으로써 국내외 대회 참가, 국제발명대회 참가, 글로벌 역량강화를 지원하여 창의융합 인재양성에 기여하고 있다.

Post COVID-19 Reaction: APEC SEN Distance Learning Platform for Seafarers

  • 정희수;표예림;설진기;최승희
    • 한국항해항만학회:학술대회논문집
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    • 한국항해항만학회 2022년도 춘계학술대회
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    • pp.363-364
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    • 2022
  • The COVID-19 pandemic had substantial negative impacts and caused several disruptions to the global supply chain of the shipping industry. The key challenges identified in terms of maritime manpower are the Certificates of Competency (CoC) or the expiration and/or failure to complete refresher and/or revalidation courses, which directly hinder employment retention and lost opportunities at sea. To tackle this issue directly and swiftly, the creation of the APEC SEN Distance Learning Platform was suggested and approved by APEC as part of an official project. This paper introduces the APEC-wide accessible distance learning platform with the following key topics: the organisation and operation of the platform, the themes and content to be prioritised, the process of education, training, certification, and the ways to promote accreditation, mutual recognition on CoC, education and training videos by taking collaborative actions, and the development of content.

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간호.사회복지 분야의 현장 요구조사에 기초한 대학생 직업기초능력 향상 교육프로그램 개발과 평가 (Development of University Students' Key Competency Improvement Program Based on Field Demanding Analysis in Nursing and Social Welfare)

  • 박선영;배진희;엄애용;차영남;김근곤;심정하
    • 한국간호교육학회지
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    • 제16권2호
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    • pp.272-282
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    • 2010
  • Purpose: The purpose of this study was to develop and evaluate learning effects of the key competency improvement program which is based in nursing and social welfare fields demanding analysis for nursing and social welfare among university freshmen. Method: The program was based on the ADDIE model. The field demanding analysis gave a questionnaire to 459 participants in the nursing and social welfare workplace. The subjects of this study were 136 students as an experimental group and 116 students as a control group which participated in the questionnaire. The experimental group was given a newly developed program, on the other hand, the control group was given traditional lessons. Collected data were analyzed by ANCOVA with SPSS. Result: The result of this study was that linkage perception of health and welfare, self-directed learning ability, participation perception, and interpersonal relationship ability showed significant improvement in the experimental group. Conclusion: This study can be used as basic data for management and evaluation of programs that are available not only to field-oriented disciplines but also to overall higher education fields which aim to strengthen core competency.

역량 기반 전공 교과목의 성취도 평가 방안에 관한 연구: K대학 사례를 중심으로 (A Study on Outcome Assessment of Competency-based Major Subjects: Focusing on the case of K University)

  • 조용연;김주리;강승찬
    • 실천공학교육논문지
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    • 제14권2호
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    • pp.225-234
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    • 2022
  • 다양한 역량을 기를 수 있도록 설계한 역량 기반 전공 교과목이 늘어나고 있다. 여기서 역량이란 핵심역량 혹은 전공능력, 공학교육인증의 프로그램 학습성과, NCS의 능력단위 등을 포함한다. 교육부의 대학 기본역량 진단 평가에서는 모든 전공 교과목이 해당 학과의 전공능력을 제고할 수 있도록 편성 운영할 것을 요구하고 있으며, 공학교육인증을 운영하는 학과의 전공 교과목은 프로그램 학습성과와 연계되어야 한다. 또한, 능력중심사회가 강조되면서 대두된 NCS(National Competency Standards)를 교육내용으로 구성하여 전공 교과목을 능력단위에 기반하여 개발 운영하기도 한다. 다양한 형태의 역량 기반 전공 교과목은 관련된 역량이 향상될 수 있도록 교육하고, 수행의 과정과 결과를 모두 고려하여 학생들이 어느 정도의 성취 수준을 보이는지 확인할 수 있는 역량 평가 방식을 선정하여 교육성과를 측정해야 한다. 이에, 본 논문에서는 역량과 연계된 전공 교과목에서 교육성과를 측정하기 위해 사용되고 있는 역량평가 유형을 살펴보고, 교과목 단위에서 다양한 형태의 역량을 종합하여 측정하는 평가방법을 제안하고 이를 전공 교과목에 적용한 사례를 제시한다.

학교경영컨설턴트의 역량 분석 : 전문가와 예비컨설턴트의 인식을 중심으로 (An Analysis on the Competency of School Management Consultants : The Perceptions of Professional and Prospective Consultants)

  • 박수정
    • 한국콘텐츠학회논문지
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    • 제14권4호
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    • pp.425-434
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    • 2014
  • 이 연구는 학교경영컨설팅을 수행하는 컨설턴트가 갖추어야 하는 역량에 대하여 전문가와 예비컨설턴트의 인식을 중심으로 분석함으로써 학교경영컨설턴트의 역량 강화와 학교컨설팅 연구에 대한 시사점을 도출하고자 수행되었다. 이러한 연구 목적을 달성하기 위하여 전문가와 예비컨설턴트를 대상으로 역량 중요도와 역량 보유도를 조사하였다. 연구 결과, 학교경영컨설턴트가 갖추어야 하는 주요 역량은 '학교경영컨설팅의 배경 개념 원리', '학교경영컨설팅의 과정방법', '학교경영의 내용', '경청과 공감', '의사소통', '문제해결', '팀워크와 협력', '대인관계', '진정성', '헌신'으로 분석되었다. 전문가와 예비컨설턴트가 인식하는 학교 경영컨설턴트 역량의 중요도 인식에는 차이가 있었고, 예비컨설턴트가 인식하는 학교경영컨설턴트 역량의 중요도와 보유도는 컨설팅 경험을 통하여 변화를 보였다. 이 연구의 결과는 학교경영컨설턴트의 교육과 자격에 반영할 수 있고,학교경영컨설팅의 '학습성' 원리를 확인하였다는 점에서 의의가 있다.

Competency Gap in the Labor Market: Evidence from Vietnam

  • LE, Quan Thai Thuong;DOAN, Tam Ho Dan;NGUYEN, Quyen Le Hoang Thuy To;NGUYEN, Doang Thi Phuc
    • The Journal of Asian Finance, Economics and Business
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    • 제7권9호
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    • pp.697-706
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    • 2020
  • The relationship between education and work is of the greatest concern to individuals and society because they are the key drivers of growth and development. In the context of Industry 4.0, labor and educators are facing the challenges of big changes in the workplace. How to prepare undergraduate students for the world of employment has become the most important mission of higher education providers. This paper explored the competency gap in the labor market in Vietnam from the perspective of employees who have been dissatisfied with the current status. First, a qualitative method with the Delphi technique was applied to confirm this consensus in an employees' competency model. Then, the satisfaction level for each competency criterion was explored by applying the advance quantitative method, namely, best non-fuzzy performance approach. Lifelong learning was ranked first, followed by creativity and innovation, foreign languages, expertise and digitalization, adaptability, and finally, organizing and managing ability. Critical thinking and problem-solving were perceived to have the biggest gap. The order of competency satisfaction is useful in explaining the mismatch between education quality and labor market demand. The findings provide valuable guidelines for education managers who seek to bridge the competency gap and improve education quality.