earticle

영어

The purpose of this study is to develop a curriculum based on the National Competency Standards (NCS) to raise professional personnel suitable for demand of cultivation of the performance-talented in the local industry and for interior and exterior environmental transition such as improvement of learning satisfaction by students and policy change by the Ministry of Education. At first, the step of curriculum development began from the future demand of manpower in tax accounting field, prospect of graduates, analysis of demand by local industry, and selection of accounting task and taxation task as core tasks based on the survey of work preference by enrolled students, and by additionally regarding prospect by colleges, the direction of raising manpower in the department and educational goal were established. Furthermore, the curriculum development committee including on-site experts selected for each core task was formed to set NCS- applied job models to be certified, and the unit of performance to be reflected on a curriculum was selected. Regarding the unit of performance, the statement of performance unit reflecting knowledge, technique, and tool (attitude) was prepared, and subjects were extracted. In accordance with the result of study, except for basic subjects for major, major subjects of general accounting and taxation were reformed into a curriculum applying NCS. The result of this study, through the demand-focused curriculum under NCS, is to contribute to cultivation of professional personnel in accounting and taxation required for society with the ability system, and it is also to expect implementation of strategic project as known as achieving 80% of employment rate to comply with the national policy.

한국어

본 연구의 목적은 새롭게 변화된 직업교육의 패러다임을 반영하여 지역 산업체의 능력중심 인재양성 요구와 학생의 학습만 족도 향상 및 교육부의 정책 등 대내외 환경 변화에 적합한 전문직업인의 양성·배출을 위하여 NCS에 기반한 교육과정을 개 발하는 것이다. 교육과정의 개발은 세무회계분야의 인력수요전망 및 졸업생 진출현황, 지역산업체의 요구분석, 재학생 직무선호도 조사를 바탕으로 회계직무와 세무직무를 핵심직무로 선정하였으며, 대학의 비전 등을 추가로 고려하여 학과의 인력양성방향 및 교 육목표를 수립하였다. 핵심직무별로 선정된 현장전문가를 포함한 교육과정개발위원회는 NCS를 활용하여 직무모형을 설정 한 후 검정과정을 거쳐 교육과정에 반영될 능력단위를 채택하였다. 채택된 능력단위에 대하여 지식, 기술, 도구(태도)를 반 영한 능력단위명세서를 작성한 후 교과목을 도출하였다. 연구결과에 따라 전공기초과목을 제외한 전체 회계 및 세무 관련 전공과목들은 NCS를 활용한 교육과정으로 개편되었다. 본 연구의 연구결과는 NCS 기반의 수요자 중심 교육과정을 통하여 능력중심사회에 요구되는 회계·세무 전문직업인의 양성 에 이바지하며, 국가정책에 부응하는 학과 취업률 80% 달성이라는 전략과제의 실현을 기대한다.