[Purpose] This study started with a diagnosis of whether the accounting curriculum in universities is being operated to respond to a series of issues and changes based on the trend of the times and the issues of request, called ‘Convergence’ and ‘Complex’. Therefore, based on a series of diagnoses, the purpose of this study was to find a way for the university’s accounting curriculum to be operated as a market- and customeroriented curriculum. [Methodolody] Therefore, based on previous studies, the current status of curriculum openings for accounting majors and accounting departments in five private universities was reviewed, and a case analysis was conducted to see if the courses appropriate for the era of convergence were sufficiently operated. In addition, opinions on the educational process were diagnosed for field workers. [Findings] As a result of the analysis, first, in an environment where ‘ethical management’ is an issue recently, it was found that ‘ethics’ related subjects were insufficient. Therefore, it is necessary to improve the establishment of ethics courses to foster accountants equipped with ethical knowledge. Second, it was not easy to find a convergence curriculum in each university’s curriculum. Therefore, each university should seek a more active plan to open an accounting curriculum that can respond to changes in the business environment. Third, it is necessary to search for a design plan for a convergence curriculum based on accounting’s unique expertise along with continuous diagnosis for a series of plans. [Implications] The series of analysis results are expected to play a role as part of a plan to revitalize computerized accounting education that can provide curriculum management for sustainable university operation and ethical knowledge appropriate for the times.
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Lee et al. (2024) studied this question.
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