Korean Business Education Accreditation and Taxation Education
Asian Tax Journal Vol. 9 No. 2 (2008), pp. 127-154
Abstract
In November 2005, Korean Association of Business Education Accreditation(KABEA) was established to improve business education in Korea and train a capable man in business. KABEA put in force KABEA accreditation, which is applied to all the departments that award master of business administration and other departments that belong to the same college. KABEA accreditation is also applied to the departments of which the ratio of business related subjects is over 25%, or the department that include "business" in its name. If any of these departments does not participate in accreditation, the university can not acquire the accreditation in principle. And all these departments should open at least 6 compulsory subjects among 5 traditional business subjects, which are Strategic Management, Management Information Systems, International Management, Marketing, Operations Management, Human Resources, Finance, and Accounting.The results of this study show that most taxation departments can not avoid KABEA accreditation because they award master of business administration, and open several accounting subjects including tax accounting. But they can not acquire KABEA accreditation because they open few traditional business subjects except accounting.It is not reasonable for taxation department to open several traditional business subjects as compulsary subjects. So this study suggested that KABEA should exclude taxation departments from accreditation or should not request that the participating departments open several traditional business subjects.
Keywords
- business education
- accreditation
- business administration
- taxation
- department of taxation