• 제목/요약/키워드: learning 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.

역량모델에 기초한 직업훈련기관장의 훈련요구분석 (Training Needs Assessment Based on the CEO Competency Model of Vocational Training Institutes)

  • 임경화;김정일;이문수;권오영
    • 한국실천공학교육학회논문지
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    • 제3권2호
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    • pp.158-165
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    • 2011
  • 본 연구는 직업능력개발 분야의 중추적인 역할을 수행하는 직훈기관의 최고관리자 교육프로그램을 개발하기 위해서 교육요구분석 차원에서 직훈기관장의 역량을 추출하여 역량모델을 개발할 목적으로 수행되었다. 조사대상은 전국의 공공직훈기관, 민간직훈기관, 학원 및 기타 평생교육기관의 최고관리자로서, 주요조사 내용은 교육요구조사와 역량모델에 관한 이론적 고찰, 직훈기관장의 직무분석, 잠정적으로 정리한 역량에 대한 설문문항에 대한 중요도, 숙달수준, 학습 희망도를 통해 역량의 우선순위의 파악과 이에 기초한 교육요구의 우선순위를 산정하였다. 연구방법은 설문조사, FGI, 현장조사 등의 연구방법이 적용되었다. 교육역량모델에 기반한 교육훈련요구 분석결과 그 우선순위가 높은 역량은 '인재확보능력', '시장변화 및 교육생의 요구파악', '문제해결능력', '리더십 스킬', '창의적 사고', '조직역량분석 및 진단', '정보수집 분석능력' 등이다.

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기본의학교육 학습성과 개발과 활용 (Specification and Application of Learning Outcomes in Basic Medical Education)

  • 이병두
    • 의학교육논단
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    • 제18권3호
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    • pp.119-124
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    • 2016
  • The Korea Association of Medical Colleges (KAMC) has been developing learning outcomes for basic medical education (BME) since 2012. This initiative is designed to help medical schools implement competency-based medical education. KAMC divided the BME competencies into three domains (clinical practice, scientific concepts and principles, and human beings and society) with learning outcomes for each domain. KAMC plans to revise the learning outcomes to reflect feedback from medical schools, changes in social health needs, and changes in the healthcare environment and healthcare system in the near future. KAMC also plans to specify learning outcomes that integrate the three domains.

IPA분석을 통한 공학계열 대학생 진로역량 보유수준 및 필요수준에 대한 인식 연구 (A Study on the Perception of the Level of Career Competency and Needs for Engineering Students : Using IPA Analysis Within the Engineering Educational Contexts)

  • 김윤영
    • 공학교육연구
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    • 제26권6호
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    • pp.3-18
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    • 2023
  • The purpose of this study is to identify the difference between the current retention level and the required level of engineering students' career competency that they think they need based on their perceptions. Ultimately, the results of this study are used as basic data when designing the major/general education program and the curricular/extra-curricular career program. The task of this study is to identify the difference between the current retention level and the required level of engineering students' career competency. And based on this, it is to confirm the educational needs of engineering students for the career competency. For this purpose, literature research on career competency education in universities was reviewed in the theoretical background. Next, previous studies on career competency and sub-competence derived from career competency-related studies and detailed questions were analyzed. Based on this, an initial evaluation tool for career competency of engineering students was developed. Finally, through expert review, a career competency evaluation tool with a total of 43 items in 10 competency groups was developed. A career competency evaluation questionnaire was conducted for 197 engineering students who participated in the 2022 Engineering Education Festa, and as a result of the IPA analysis, 'global competency' was found to be the competency with the largest difference between importance and execution. Next, 'major job competency' and 'career development competency' appeared in order. Reflecting the results of this study, it is expected that mutually organic design of competency-based liberal arts curriculum and major curriculum that can cultivate global competency, major job competency, and career development capability will be carried out through learning activities and field practice.

역량기반 교육과정 개발을 위한 간호역량 모델링에 대한 고찰 (Modeling of Nursing Competencies for Competency-Based Curriculum Development)

  • 고자경;정명실;최명애;박영임;방경숙;김정아;유미수;장혜영
    • 한국간호교육학회지
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    • 제19권1호
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    • pp.87-96
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    • 2013
  • Purpose: Competency-based curriculum has attracted many nursing institutions' attention, pursuing the enhancement of competency and the quality of education. The goal of this study was to not merely scrutinize the nomenclature of competency and competency model as a concept of pedagogy as well as nursing science, but also form a well understanding of development process for nursing competency-based curriculum and nursing competency modeling. Methods: A comprehensive review on related literatures was conducted in each section of 1) competency-based curriculum, 2) competency and competency model, and 3) contents of competency. Results: The nomenclature of competency including nursing competencies, competency modeling and competency-based curriculum were clarified and summarized. Through analyzing and reviewing former studies related to competency, desirable nursing competency modeling and nursing competency-based curriculum were proposed and described. Conclusion: Learner-centered curriculum should be established based on nursing education that emphasizes intellectual skills acquisition and the enhancement of future-oriented professionalism. Competency modeling should reflect the fact that teaching-learning strategies should focus on the integration of nursing theories and clinical practices. Nursing competency modeling is essential in order to develop a genuine competency-based curriculum while in-depth practical research should be followed so that nursing theories and clinical practices work together in a coordinated fashion.

스마트 러닝을 활용한 심폐소생술 재교육이 간호대학생의 심폐소생술 지식, 자기효능감, 수행능력에 미치는 영향 (The Effects of Repeated Cardiopulmonary Resuscitation Training using Smart Learning on Nursing Students' Knowledge, Self-efficacy, Clinical Competency.)

  • 김은정
    • 한국산학기술학회논문지
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    • 제19권2호
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    • pp.261-269
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    • 2018
  • 본 연구는 스마트 러닝을 활용한 심폐소생술 재교육이 간호대학생의 지식, 자기효능감, 수행능력에 미치는 효과를 확인하기 위한 연구이다. 비동등성 대조군 사전사후 유사실험설계를 사용하였다. 연구의 참여자는 심폐소생술 교육을 받은지 6개월이 지난 간호대학생으로 총 102명이었다. 심폐소생술 재교육을 스마트 러닝, 강의식 교육, 실습교육으로 나누어 실시하였다. 자료수집 기간은 2016년 11월부터 12월이었다. 수집된 자료는 SPSS 21.0을 이용하여 실수와 백분율, 평균과 표준편차, ${\chi}^2$-test, t-test, one way ANOVA로 분석하였다. 심폐소생술 재교육 후 지식은 강의식 교육이 스마트 러닝과 실습 교육보다 높았고, scheffe의 사후검정결과도 통계적으로 유의하게 나타났다(F=8.23, p=<.001). 자기효능감은 실습교육이 스마트 러닝과 강의식 교육보다 높았지만 통계적으로 유의하지 않았다(F=2.46, p=.091). 수행능력은 실습교육이 가장 높았으며, 스마트 러닝과 강의식 교육 순으로 나타났으며, scheffe의 사후검정결과도 통계적으로 유의한 차이가 있었다(F=59.90, p=<.001). 이상의 연구결과를 통해 볼 때, 간호학생의 지식, 자기효능감, 수행능력에 대한 효과적인 교육방법이 다르다는 것을 보여준다. 더욱 효과적인 심폐소생술 재교육을 위해서는 복합적인 교육이 되어야 할 것이다.

인공지능 역량 함양을 위한 경험학습 기반 교육에 관한 고찰 (A Study on the Experiential Learning-Based Education for the Development of Artificial Intelligence Competency)

  • 박상우;조정원
    • 디지털산업정보학회논문지
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    • 제19권1호
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    • pp.153-172
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    • 2023
  • We look into the theory of experiential learning, which allows learners to design and organize their own lives, as well as to develop the necessary competencies for students who will be living in intelligent information society. We also investigate the teaching and learning methods, as well as the educational contents of artificial intelligence education, and develop an approach to artificial intelligence education that will develop learners' capabilities. As a result, we have investigated the pedagogical needs for artificial intelligence education in elementary and secondary schools, critically reviewed the discussions on experiential learning-based education for artificial intelligence education in elementary and secondary schools, and proposed a plan. Experiential learning achieves comprehension and knowledge acquisition naturally, as well as subject connection and integration. When preparing for artificial intelligence education, practical methods and procedures for developing capabilities in artificial intelligence education, focusing on in-depth learning, inter-subject linkage and integration, life-related learning, and reflection on the learning process, should be considered unavoidable.

블렌디드 러닝(Blended learning)을 기반으로 한 정신간호학 실습교육이 간호대학생의 의사소통 능력, 협력적 자기 효능감 및 학습전이동기에 미치는 효과 (Effects of Communication Competency, Self-efficacy for group work, and Learning Transfer Motivation of Nursing Students in Psychiatric and Mental Health Nursing Practice Education based on Blended Learning)

  • 서유진;한은경
    • 산업융합연구
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    • 제20권2호
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    • pp.61-70
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    • 2022
  • 본 연구는 COVID-19 pandemic으로 간호대학생의 정신간호학 임상실습이 제한되면서 블랜디드 러닝을 기반으로 한 정신간호학실습 프로그램을 개발하고 의사소통 능력, 협력적 자기효능감 및 학습전이동기에 미치는 효과를 확인하기 위한 연구이다. 연구는 2021년 10월 18일부터 2021년 12월 11일까지 간호대학생 64명이 참여하였으며 온라인 구글설문지를 이용하여 실습 전과 실습 후에 설문지를 완성하였다. 수집된 자료는 SPSS 25.0 프로그램을 이용하여 기술적 통계, paired t-test로 분석하였다. 연구결과, 대상자는 블렌디드 러닝을 기반으로 한 정신간호학실습프로그램 전에 비해 후에 의사소통 능력, 협력적 자기효능감과 학습전이동기가 유의미하게 상승되었다. 본 연구결과를 통하여 블렌디드 러닝을 기반으로 한 정신간호학실습프로그램의 효과를 확인할 수 있었다. 추후 포스트 코로나 상황에서도 임상현장실습을 대체하여 적용할 수 있는 정신간호학실습교육의 실행성과 후속연구의 근거자료로 활용될 수 있을 것이다.

간호대학생의 자기주도학습 준비도, 교수-학생 상호작용, 학업성취도가 핵심역량, 학습동기와 학습만족도에 미치는 영향 (Effects of Self-Directed Learning Readiness, Teacher-Student Interaction, and Academic Achievement on Core Competency, Learner Motivation, and Learner Satisfaction in Nursing Students)

  • 조미경;김미영
    • 한국산학기술학회논문지
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    • 제19권3호
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    • pp.161-170
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    • 2018
  • 본 연구의 목적은 간호대학생을 대상으로 핵심역량, 학습동기, 학습만족도에 영향을 주는 요인을 파악하여 다양한 학습법을 적용할 때 대상자의 핵심역량, 학습동기, 학습만족도를 높이기 위한 근거를 제시함으로써 보다 효과적인 교수학습법을 개발하고자 함이다. 본 연구의 설계는 서술적 조사연구이다. 연구대상은 S시에 위치한 E대학교 간호대학생 2, 3학년을 대상으로 하였으며, 총 134명의 자료가 최종 분석에 포함되었다. 본 연구의 결과 간호대학생의 핵심역량은 2학년보다는 3학년에서 높았고, 간호대학생의 핵심역량, 학습동기와 학습만족도 모두 자기주도학습 준비도와 교수-학생 상호작용이 평균이상인 학생이 평균미만인 학생보다 높은 것으로 나타났다. 자기주도학습 준비도, 교수-학생 상호작용, 학업성취도 3개의 변수로 구축된 핵심역량에 대한 회귀모형의 설명력은 45.1%이었고, 자기주도학습 준비도, 교수-학생 상호작용, 학업성취도, 학습만족도 4개의 변수로 구축된 학습동기에 대한 회귀모형의 설명력은 47.5%이었으며, 교수-학생 상호작용, 학습동기 2개의 변수로 구축된 학습만족도 모형의 설명력은 43.4%이었다. 따라서 본 연구의 결과 핵심역량과 학습동기를 높이기 위해서는 자기 주도학습 준비도와 함께 교수-학생 상호작용을 증진시키는 것이 필요하며, 학습만족도를 높이기 위해서는 학습동기를 고취시키고 교수-학생 상호작용이 효율적으로 일어날 수 있도록 하는 중재가 필요하겠다.

해양로봇 활용의 역량중심 메이커 및 설계 교육 사례 연구 (Case Study on Competency-based Maker and Design Education using Marine Robot)

  • 김현식
    • 공학교육연구
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    • 제24권2호
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    • pp.12-19
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    • 2021
  • Recently, the need of the future education in youth and univesity is rapidly increasing according to 4th industrial revolution. However, the maker and design education as a kind of youth and university future education has the following problems: it is implemented as an interesting convergence education including software education, it is managed by integrating youth and university competencies, it is composed in the form of blended class of consilient subject and nonsubject, it requires considering satisfaction in competency measurement and management, it is connected with entering school and getting job. To solve these problems, a case study on competency-based maker and design education using marine robot, which is based on the process-based learing method, integrated competency of youth and university, blended-type curriculum in terms of online and offline, is executed. To verify the competency-based maker and design education, the satisfaction survey in subject and nonsubject is performed. Study results show the example of the marine robot-based maker and design education and the need for additional study.