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題名 | 我國會計系大學部畢業生資訊知能的探討=An Empirical Study of Computer Competence of Taiwan's Accounting Students |
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作者 | 顧裔芳; 高儷華; 謝震翰; | 書刊名 | 中原學報 |
卷期 | 29:2 2001.06[民90.06] |
頁次 | 頁183-196 |
分類號 | 525.40015 |
關鍵詞 | 會計教育; 會計資訊技術; 電腦知能; 電腦技能; 電腦會計; 電腦態度; 電腦經驗; Accounting information technology; Accounting education; Computer competence; Computer literacy; |
語文 | 中文(Chinese) |
中文摘要 | 隨著資訊技術的快速變遷及蓬勃發展,資訊潮流也強烈衝擊著社會各階層,也快速的提昇了會計資訊技術的發展以及會計教育的革新。研究動機主要為:我國會計學系的資訊教育是否符合現代資訊化社會之所需,是否能達到「培育符合社會所需之人才」的教育目標。 本研究之目的有四:探討我國當前會計系的大學部四年級學生具有那些資訊知能,探討實務界認為會計系畢業生應具備哪些基本之資訊知能,探討當前會計教育是否提供會計系大學部學生足夠的資訊教育,並探討性別、電腦經驗、電腦環境及電腦態度是否影響電腦知能。以國內六所公、私立大學會計系大學部的應屆畢業生,上市、上櫃公司的會計經理及會計師事務所經理為研究對象,進行問卷調查,以T分配與典型相關分析作假說檢定。 研究結果顯示電腦知能在性別上無差異,而電腦經驗、電腦環境及電腦態度與電腦知能有正向關係。研究結果亦顯示會計系應屆畢業生的文書編輯和使用圖書館查詢資料的知能較強;與實務界之預期無明顯差異。其他五個研究構面:一般性電腦知能、程式設計能力、電腦軟體能力、會計電腦知能和電子資料保護知能,則不符實務界之預期。學生學習新軟體、使用網路查詢,存取資料、預防病毒及基本電腦作業程序等知能較弱,較無法符合實務界的需求。學生普遍缺乏能夠閱讀程式及設計程式的能力,也缺乏程式修改及程式除錯的知能,I稍加訓練即可學會新軟體」的能力也稍弱。大多數學生在學校沒有學過相關會計、審計及財務軟體的應用課程;學習過的也反應不太會用。會計系學生也不具備資料保護及災難復原的能力。研究結果也顯示學生比實務界人士更贊成在求學期間加強資訊教育。由研究結果,可推論出會計系學生的資訊知能應予加強;建議學者設計課程時可以注意此項需求。 |
英文摘要 | The advanced developments and the rapid growing of information technologies change the way the society usually deals with. The information tides also promote the development of accounting information technology, and the renovation of accounting education. The purpose of this study is to explore whether the information technology education in Taiwan's accounting school does meet erequirements of information society. This study has four purposes: try to find out any effects of computer competence from gender, computer environment, experience of computer, and computer attitudes; try to explore the computer competence of Taiwan's senior accounting students; try to find out the computer competence the business fìrms wish the students to have, and try to conc1ude whether the information technology in accounting education do meet the requirements of information era. This research uses questionnaire survey to collect data for hypotheses testing and data analyzing. The study objects are mainly from two groups: the senior accounting students form 6 universities in Taiwan; the accounting managers from pub1ic corporations and managers of accounting firms. The results revea1 that the gender has no effect on com puter competence, however, the experience, environment, and attitudes toward computer do have positive relationships with computer competence. The results a1soreveal thaf there is a big gap between the computer competence of students and from managers' perspective. The students do have good ability of using word processor software and using library computers to search for books and information. Thereare severa1 information techniques need tò be enforced: programming abi1ity, electronic data and --.information securities, abilities to familiar with accounting software applications, business software utilization, and the general concept about computer hardware and its operation systems. Both the students and the accounting mangers agree that there is a necessity to enhance the information technologies training for accounting students. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。