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題 名 | 我國會計教育體制改革之分析與探討=A Survey Study on the Reform of Accounting Education System: The Case of Taiwan |
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作 者 | 童雅玲; 吳翠治; | 書刊名 | 東吳經濟商學學報 |
卷 期 | 37 2002.06[民91.06] |
頁 次 | 頁37-64 |
分類號 | 495 |
關鍵詞 | 會計教育; 認知; 美國會計學會; 中華會計教育學會; Accounting education; Cognition; AAA; Taiwan Accounting Association; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究從會計職場之未來主流趨勢及會計實務界所需求之專才等不同角度,藉由問卷調查探究我國會計學術界與實務界兩者間所存在之認知差異,期能提出會計教育改革之建議與方向,以消除學術與實務界兩者間之供需不對稱現象。 研究結果顯示不論是會計學術界或會計師事務所均認為策略諮詢等將成為職場最具附加價值之主流趨勢;學生顧意選擇會計作為主修之比率降低的原因在於會計系相對於其他學系如資管系、財金系而言,較保守缺乏前瞻性、挑戰性和報酬性;有關會計教育潛在改革可能性之認知上,本研究提供一項警訊,因為就樣本資料而言,現行之會計系所提供之會計教育並無法有效因應資訊科技革命與知識經濟之發產,而提供結合如財務金融和資訊管理等學程規劃之會計教育是可行之改革方案。 |
英文摘要 | This paper aims to analyze how the role of accounting should be reoriented in the era of new economy, as characterized by globalization of business operation, internationalization of capital market, and revolution of information technology. Research issues in this study include perception of changes in accounting environment and major trends of future accounting profession, evaluation of rewarding and challenging aspects of different accounting work, and incentives of attracting qualified students to an e restructuring of accounting program. The survey results have shown that consulting business in the areas of e-commerce, strategic planning, taxation, corporate valuation, and M&A are the major emphasis of accounting profession in the future. The major reason for the reduction of qualified students willing to enroll in the accounting program is that accounting is deemed to be less forward-looking, and less challenging and rewarding. Accounting courses are generally perceived not well integrated into other business programs. The research res have sent a strong signal of the perilous future of accounting education. Suggestions are thus made and a conclusion is drawn in the paper. |
本系統中英文摘要資訊取自各篇刊載內容。