의료기관의 경영관리를 위한 대학의 회계교육에 관한 연구

Abstract

With the rapid development of the medical industry, competition in the medical market is gradually intensifying. However, due to the negative perception of business performance management of medical institutions and the lack of professional manpower, business performance management of medical institutions is insufficient. Research on business performance management of medical institutions is insufficient, and research on business performance management personnel of medical institutions is even more insufficient in the future. Accordingly, this study was conducted to understand the relationship between the characteristics of accounting education, learning flow, and learning outcome of college students majoring in hospital management, who will become key talents in business performance management of medical institutions in the future.
 As a result of the study, it was found that there was a significant influence relationship between the characteristics of the educational environment, learning flow, and learning outcome of university accounting education. All three detailed factors for the characteristics of the educational environment (school educational environment, professor's teaching technique, and computer accounting software) were found to have a significant positive effect on learning outcome through learning flow. Through the results of this study, it will seek ways to improve students' studies and be used as basic data for establishing effective educational techniques for accounting education.