국내 회계 교양서의 핵심주제 분석과 대학 회계 교양교육을 위한 역방향 학습모델의 제안

초록

[Purpose] This study identifies the core themes of accounting learning in Korean trade books for non－major readers and proposes a model for university－level accounting liberal education. [Methodology] Twenty－two Korean accounting trade books (25 volumes including reprints and split editions) were analyzed through interpretive textual analysis following Braun and Clarke’s (2006) six－phase thematic procedure, integrated with Wiggins and McTighe’s (2005) Backward Design framework. [Findings] Five core themes emerged: (ⅰ) essential understanding of accounting concepts; (ⅱ) financial－statement－centered thinking; (ⅲ) comprehension of the accounting cycle; (ⅳ) analytical use of financial information for decision making; and (ⅴ) accounting ethics and information credibility. The trade books converge on a backward learning structure that proceeds from conceptual understanding to financial－statement interpretation, and only then retraces the underlying recording principles, in clear contrast to the journal－entry－centered forward sequence of conventional textbooks designed for accounting majors. [Implications] This study extends the unit of analysis from textbooks and curricula to trade books, and translates the findings into a five－stage Backward Learning Model that connects theory and practice.

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