초록 열기/닫기 버튼
본 연구의 목적은 실습을 기반으로 한 교수법이 원가관리회계 학습효과에 미치는 영향을 분석하는 것이다. 구체적으로 본 연구에서는 학부의 원가관리회계 수업에서 핫도그 제조·판매 실습을 진행하였으며, 수업에 참여한 학생을 대상으로 설문조사를 실시하여 프로젝트에 대한 사전인식과 창의적인 사고활동의 실시가 실습기반의 교수법에 효과가 있는지를 검증하였다. 또한 이러한 실습기반의 교수법이 궁극적으로 원가관리회계 학습에 효과적인지를 살펴보았다. 본 연구에서 사용된 표본은 총 233개로 수집된 설문자료를 이용하여 요인분석을 실시하였으며, 구조방정식 모형을 이용한 최종 분석결과는 다음과 같다. 첫째, 실습 프로젝트 사전인식이 긍정적일수록 실습 프로젝트 교수법의 효과가 높아지는 것으로 나타났다. 둘째, 창의적 사고활동을 수행하는 것이 실습 프로젝트 교수법의 효과를 높이는데 긍정적인 영향을 미친다는 것으로 나타났다. 셋째, 프로젝트 교수법의 효과가 높을수록 원가관리회계 학습효과가 높아진다는 결과를 발견하였다. 본 연구 결과는 회계학의 학습효과를 높이기 위한 교수법으로 실습을 기반으로 한 방법이 효과를 가진다는 것을 보여주고 있다. 또한 이러한 효과를 높이기 위해서는 학생들에게 실습의 필요성과 프로젝트에서의 본인의 역할에 대해 충분히 이해시키는 등의 동기부여를 하여 실습수업에 대한 긍정적인 사전인식을 갖게 하는 것과 프로젝트가 진행되는 중 학생 스스로 적극적인 자세로 창의적인 사고활동을 하도록 유도하는 것이 선행되어야 함을 의미한다. 본 연구는 협동학습에 근거한 실습기반의 교수법이 원가관리회계 학습에 유용함을 제시하였다는 점에서 의의가 있을 뿐 아니라 국내 회계교육 분야에서 시도되지 않았던 제조부문의 실습과 회계이론을 융합할 수 있는 계기를 마련했다는 점에서 의미가 있다.
The purpose of this study is analyzing the effect of the practice-based learning method on managerial accounting learning. Recently many lecturers have been paying attention to the effects of practice-based learning methods that can be experienced through activities rather than traditional lecture-centered education. Bonwell and Eison(1991) define the active learning method as a team-based cooperative learning using video material, computerized exercises, case studies, and games during lectures. Several papers have demonstrated the effectiveness of the active learning. The study on active cooperative learning method in accounting has been reported based on case studies and experiments since early 1980’s. Some previous studies (Lightner 1981; Ravenscroft et al. 1995; Hwang et al. 2008) suggested that cooperative learning, a kind of active learning is more effective than the traditional learning method. However, Lancaster and Strand (2001) and Nazli and Can (2010) have shown that there is no difference in the learning effect between traditional methods and cooperative methods. One reason for mixed research results in accounting education might be that innovative teaching methods such as cooperative learning are applied to accounting less frequently and students who are accustomed to traditional teaching methods make less efforts in preparing for classes and team activities. Students may also perceive active learning negatively. In traditional teaching methods, students only have to acquire passively the knowledge that the instructors deliver and understand the exercise problems that the instructors go over in classes. However, in active learning, students may feel bad of the burden of active learning since they are required to take active roles of practical exercise, interpreting/analyzing results, and creative thinking. In order for active learning to be effective, both the instructor and the learner must have sufficient preparation for the activity, and the instructor must control the limited time efficiently and make the learners recognize sufficiently the subjects of the activities. If active learning methods are properly applied, it will be useful for enhancing creativity, analytical ability, and applicability as well as enhancing students' learning effectiveness. This study is based on the practical team project of hotdog business in cost and managerial accounting courses. The undergraduate students actually manufactured and sold hotdogs on campus. This paper analyzes what factors are important for the learning effect of the practical team activities by conducting the surveys with students in the class. The data for this study were collected from questionnaire surveys of university students who took the cost (or management) accounting course in the fall semester of 2014. The sample group consists of students in the six classes of five universities. The surveys were conducted three times during the semester in which the project was conducted. The total of 246 students responded to the first survey before the project started, 228 to the second survey right after the project was over and 239 to the third surveys at the end of the semester. The number of samples used in the paper is 223. The empirical analysis used the exploratory factor analysis to define the factors and confirmed the validity through the confirmatory factor analysis. The empirical results of the structural equation model are as follows. First, the more positive the prior understanding of the project is, the more effective learning based on practical team projects is. Second, the creative thinking activities enhance the effect of learning based on practical team projects. Third, the more effective the practical team learning is, the stronger the effect on learning of managerial accounting is. The result of this study shows that active cooperative learning is beneficial in raising the learning effect for accounting. It also means that two pre-conditions are needed for bigger learning effects. Students ought to have positive initial understanding of the practical cooperative activities, comprehending well the necessity of practical team project and the individual role in the project. Students ought to be induced to think creatively with passion, too. This study is meaningful in that learning based on practical team project is not only effective for learning managerial accounting but also useful for combining practical exercise and conceptual understanding of cost/management accounting, which has never been tried in the accounting education in Korea.
키워드열기/닫기 버튼
Accounting education, Practical team project, Structure equation, Managerial accounting, Learning effect
