earticle

영어

The purpose of this study is to investigate the effects of active major selection and passive major selection among university students majoring in tax accounting on their major satisfaction, class participation, employment possibility, employment strategy, major hope for employment. In other words, regression analysis was conducted to examine how the selection of active majors and the selection of passive majors affect the dependent variables. The results of the empirical analysis are as follows. The analysis results of Hypothesis 1 to verify the relative relationship between the motivation of major selection and the satisfaction on its major showed that both the active majors selection and passive major selection had a significant effect on major satisfaction. For this reason, it is interpreted that major satisfaction of university students majoring in tax accounting is high. The analysis results of both Hypothesis 2 and Hypothesis 3 to examine whether the degree of participation in class and employment possibility vary according to the motivation of major selection show that only when the students selected the majors actively, they can have significant positive effect on the degree of participation in class and employment possibility. For this reason, the analysis show that the degree of participation in class and employment possibility can be different according to the motivation for major selection. The result of the regression analysis on the effects of the motivation for selecting majors on the employment strategy and the desired employment of the majors showed both the active majors and the passive majors had a significant positive coefficient. The result also showed that because the coefficient of the active major was larger than the coefficient of the passive major, the degree of influence of active majors selection is larger than the degree of influence of passive majors selection . As a result, the results of the analysis showed that the students who actively selected their major had a positive effect on their major satisfaction, class participation, employment possibility, employment strategy, major hope for employment. These analyses are suggesting that motivation for major selection is an important factor in the class participation and the employment possibility. Therefore, universities should consider the motivation for selecting their majors in the operation of tax accounting major courses and job - related education. Despite these implications, this study has some limitations and challenges. First, there are limitations in generalizing the related factors, because the measurement items are limited in measuring the students’ preferred employment, class participation, employment possibility, and employment strategy, major hope for employment. In future research, measurement tools suitable for the characteristics of tax accounting major students should be developed . Second, this study is carried out for only two-year students of tax accounting major in metropolitan area. In subsequent studies, it is necessary to analyze the differences and identities by carrying out a comparative analysis of two-year and four-year students in a wide area. Third, in this study, we examined factors such as the effects of major selection motivation on major satisfaction, and the degree of class participation. In the future, it is necessary to examine on how these factors influence on the result of employment.

한국어

본 연구의 목적은 세무회계전공 대학생들의 능동적 전공 선택과 수동적 전공 선택이 전공만족도, 수업참여도, 취업가능성, 취업전략, 전공희망취업에 미치는 영향을 규명하는데 있다. 즉 능동적 전공 선택과 수동적 전공 선택이 종속변수에 어떠한 영향을 주는지에 대하여 회귀분석을 실시하였으며, 실증분석을 수행한 결과는 다음과 같다. 연구의 목적인 전공선택동기가 전공만족도에 미치는 영향을 검증하기 위한 가설 1의 분석결과는 능동적 전공 선택과 수동적 전공 선택 모두 전공만족도에 유의한 영향을 미치는 것으로 나타나 세무회계전공에 대한 학생들의 전공만족도가 높다고 해석된다. 다음으로 전공선택동기에 따라 수업참여도와 취업가능성이 달라지는지를 검증한 결과 능동적으로 전공을 선택한 경우에만 수업참여도와 취업가능성에 유의한 양(+)의 영향을 미치는 것으로 나타나 전공선택동기에 따라 수업참여도 및 취업가능성이 달라진다는 결과를 보이고 있다. 전공선택동기가 취업전략 및 전공희망취업에 미치는 영향에 대해 회귀분석한 결과 능동적 전공 선택 및 수동적 전공 선택 모두 유의한 양(+)의 계수값을 보이지만 능동적 전공 선택의 계수값이 보다 크게 나타나 영향을 미치는 정도가 크다는 결과를 보였다. 결과적으로 능동적으로 전공을 선택한 학생들이 수동적으로 전공을 선택한 학생들보다 전공만족도, 수업참여도, 취업가능성, 취업전략, 전공희망취업에 긍정적인 영향을 미친다는 분석결과를 보였으며, 특히 수업만족도와 취업가능성에 있어 전공선택동기가 중요한 요인이 되고 있음을 시사하고 있다. 이러한 연구결과는 대학에서는 전공선택동기를 고려하여 세무회계 전공교과목 구성과 운영은 물론 취업준비활동을 위한 교육을 차별적으로 적용해야 할 필요가 있음을 시사하고 있다.