| Accounting in the Liberal Arts Curriculum - Focusing on the Early Introduction of the American College of Liberal Arts Accounting |
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Youngkwan Lim |
| 자유교양으로서의 회계학 |
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임영관 |
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| Abstract |
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This paper examines the characteristics of accounting during the beginning period of introduction of accounting in an American Colleges. This paper also investigates the differential methodology of accounting in the liberal arts differently from accounting in the major course. Finally, this study analyzes the aspects that can be applied to Korea through the cases of liberal accounting in American universities and suggests the development direction. The main contents of this research are as follows: First, liberal arts accounting in American Colleges was introduced by the social demands of industrialization in the late nineteenth and early twentieth centuries.
Second, the liberal arts accounting in American Colleges is applied as a mastery tool for economic study with emphasis of teachers who understand economics and accounting textbooks for liberal arts education.
Third, the liberal arts accounting in Korean universities simply introduces and summarizes the contents of accounting major courses without substantial settlement.
Fourth, the curriculum of liberal arts accounting in our country through cases of American Colleges should be restructured for cultural purposes and teachers and textbooks should also be focused on the purpose of liberal arts education. |
| Key Words:
Accounting, Liberal Arts Accounting, Liberal Arts Education, Liberal Arts Curriculum, Examples of American Colleges |
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