透過您的圖書館登入
IP:3.85.241.10
  • 學位論文

企業需求專業能力分析科技校院會計系專業課程之研究

An Analysis based on the Enterprise Demand for Professional Capacities on the Curriculum of Accounting Program in the Universities of Science and Technology

指導教授 : 張嘉育 李文智

摘要


本研究旨在探討企業新進會計人員需求之專業能力,並據以提出科技校院會計系專業課程規劃方向之建議。具體研究目的為:建構企業會計人員應備專業能力之需求內涵、瞭解企業新進會計人員應備專業能力之需求等級、探討企業新進會計人員應備專業能力之已備情形、分析企業新進會計人員專業能力之應備與已備落差情形、根據調查結果分析科技校院會計系專業課程規劃方向。 本研究採德懷術及問卷調查研究法。敦聘15位企業會計主管成立專家小組凝聚共識後,編製企業會計人員問卷調查,研究樣本共發出312份,有效回收率為45.19%。統計方法採描述性統計、單一樣本t檢定、相依樣本t檢定、獨立樣本t檢定、單因子變異數分析等方法進行考驗。 本研究結論為:(1)全方位企業會計人員專業能力需求架構,包括會計專業知識與技能、商業及管理知識、資訊應用及人格特質等4層面,之下再分為25類別、68項目能力內涵(2)新進會計人員應具全方位能力,應具良好人格特質,資訊科技時代下會計專業需與資訊應用結合(3)中小企業對會計人員專業能力需求度於大企業,商業及服務業對財務會計需求度高於製造業,會計年資深者對專業能力需求度整體高於資淺者(4)企業新進會計人員對自我人格特質深具信心,但對已備的會計專業、資訊應用及商管知識,深感不足(5)大學會計系專業課程與企業需求能力結合越緊密,畢業生職場長期發展性越好(6)會計系畢業生已備專業能力程度與企業需求的專業能力明顯存在落差(7)企業規模愈大,對新進會計人員會計專業證照等級期待愈高。 本研究建議為:(1)會計系必修專業課程應配合企業需求專業能力規劃(2)會計系專業課程可參考IPA二維矩陣圖適時修訂(3)系科本位課程可參考學生就業取向規劃(4)教師對學生要求應嚴謹,理論與實務教學應平衡。

並列摘要


This study aims to explore the need of professional abilities for new accounting staffs in business and research on professional curriculum design of department of accounting in colleges of science and technology. The concrete purpose of this study are to establish a need frame of professional abilities that accountant staffs need, to explore new accounting staffs’ abilities, to understand the need of new accounting staffs for required professional abilities, to explore the professional abilities that new accounting staffs have, to analyze the difference between required professional abilities and the professional abilities that the new accounting staffs have already have, and to offer direction of designing curriculum in department of accounting in college of science and technology. This study employed Delphi technique and recruited fifteen accountants to form an expert team. After reaching a consensus, the team wrote a survey and the 312 samples were issued. The effective rate is 45.19%. The statistical method uses descriptive statistics, one sample t test, paired samples t test, independent sample t test, one-way ANOVA analysis test. This study concludes that the need frame of full-comprehensive accountant staffs includes four categories: professional knowledge and abilities of accounting, knowledge of business and management, application of information, and personality traits. The subcategories consist of 23 divisions and 68 items of content of abilities. Furthermore, new accounting staffs should have full-comprehensive abilities, great personality traits, and abilities of incorporating professional accounting abilities with information application. Third, the need for professional abilities of accounting staffs in small businesses is higher than that in large firms, the need for financial accounting in business industry and service industry is larger than that in manufacturing industry, and the need of senior accounting staffs for professional abilities is overall higher than that of new accounting staffs. Forth, new accounting staffs in business are confident in personal traits, but they feel insufficient in accounting professions, information application, and knowledge of business management. Fifth, the closer relationship between professional curriculums in department of accounting in college, the better career development graduates have in the long term. Sixth, there is a significant difference between the professional abilities that accounting-major graduates have already have and ones that business requires. Finally, the larger the business’s scale is, the high expectation it have for new accounting staffs to have professional certificates. This study suggests that required courses in department of accounting should be compatible with business-need professional capacity planning. In addition, professional courses in department of accounting may refer to the IPA two-dimensional matrix of amendments. Moreover, department-based curriculum may refer to career-oriented planning. Finally, teachers may be cautious and strike a balance between theory and practice.

參考文獻


陳介玉(2003)。大學校院會計系學生專業能力指標之比較研究。中原大學會計研究所碩士論文,未出版,桃園。
梁淑惠(2005)。企業會計人員之專業能力、角色知覺及人格特質與工作滿足關係之研究。淡江大學碩士論文,未出版。臺北。
高文宏(2009)。經濟風暴下,財會專業人才的職能報告。會計研究月刊,282,88-92。
田振榮(2001)。以職場為導向學生能力標準架構與能力分析模式。技術及職業教育雙月刊,63,16-20。
林智隆、王志敏(2010)。臺灣高等教育之失業率與景氣循環關聯性分析與建議。美和技術學院學報,29(1),41-62。

被引用紀錄


陳宜庭(2013)。會計人員特質對ERP系統資訊品質之影響- 以Oracle系統個案為例〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846%2fTKU.2013.00694
張勸媚(2013)。建構公立高中職學校行政職員在職訓練核心職能之研究〔碩士論文,國立臺北科技大學〕。華藝線上圖書館。https://doi.org/10.6841%2fNTUT.2013.00211
陳幼珍(2014)。科技校院美容相關學系四年制學生職場專業能力之研究〔博士論文,國立臺北科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0006-1806201410183800

延伸閱讀