ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

Specialized High School－College－University Articulated Curriculum in Accounting Field11) ：Focusing on the Case of A College and B Specialized High School in Ansan

  • Kim Sungjoong Ansan University
  • Hee Chun Roh Soongsil University
  • Yu Sun Lee Soongsil University

Asian Tax Journal Vol. 23 No. 5 (2022), pp. 109-137

Abstract

Since 2017, the government announced various educational policies such as the “Lifelong and Vocational Education Master Plan” and “College Innovation Plan” in line with the Fourth Industrial Revolution. However, such educational policies are limited to the promising fields of the Fourth Industrial Revolution, excluding vocational education in the accounting field. Although both specialized high schools and colleges are institutions aiming for vocational education, more than half of the graduates of specialized high schools, which is 64%, enter Colleges or universities. Suppose education to train professionals through articulated curriculum cooperation with a four－year university course is provided. The employment age will decrease, and the efficiency and effectiveness of vocational education will increase while satisfying the desire of the students to enter universities. In particular, recent government policies that have been established and implemented regarding colleges allow the graduates to earn bachelor’s and master’s degrees for specific technical fields. Through the cooperation of advanced educational institutions, building an advanced vocational education system in the accounting field will be a foundation for training professional accounting officers. This study will present an articulated vocational education model in the accounting field to specialized high schools, colleges, and 4－year course universities. Such an articulated model enables specialized high school graduates to simultaneously gain industrial work experience and improve workability through one learning process in which they work and study simultaneously. The purpose is to improve the expertise of the accounting industry in general by training human resources and enhance the expertise in the accounting industry itself. To this end, previous studies on articulated curriculum were analyzed as well as the current state of the curriculums of commercially specialized high schools and accounting－related certificates. The analysis is compared with the study made by Yoon Woo－young and Lee Tae－jung (2019) on a qualification－based curriculum to propose an articulated curriculum for specialized high schools, colleges, and universities to train highly skilled professionals. The research aims to be the cause to establish articulated curriculums for specialized high schools, colleges, and universities and hopes to spread not only to the accounting field but also to all fields of vocational education in general.

Keywords

  • Articulated Curriculum
  • Specialized High School
  • College
  • University education
  • Education program

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Asian Tax Journal

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