台灣會計學術單位期刊著作表現之研究

本研究統計國內46所大學院校會計系所的715名專任教師，自1992年至2002年7月止，於國內外有嚴謹外審制度期刊之著作表現。本文將國內（外）期刊各分為五（三）類，惟文章正文部分對國內期刊僅分析至第四類，包含第五類的分析則僅摘錄重點以供參考。對於各系所期刊著作發表生產力之計算，經分別依各系所目前師資其歷年發表之期刊論文總數及歷年以各系所名義發表之期刊論文總數統計之。另外，為考量各系所員額大小及參與研究人員之情況，另計算各系所平均每人每年學術期刊著作發表統計量及吉尼集中指數（Gini Coefficient），作為評比各系所研究生產力之基礎。本研究結果可作為學術決策單位分配資源之依據、各校評估其發展政策之參考及社會大眾衡量各系所學術聲望之指標。

關鍵字

會計教育；研究生產力；期刊著作

並列摘要

This paper analyzes research productivity of 715 faculty members in 46 accounting departments in Taiwan from January 1992 to July 2002. The journals are classified into five (three) categories for domestic (international) ones. However, in the main text of this paper, we only analyze up to the fourth category for the domestic journals, whereas the fifth category is abstracted just for reference. The publication productivity of each department is calculated by accumulating articles of current faculty, including those affiliated with other departments, and by accumulating articles affiliated with the department during the period counted. Furthermore, in consideration of the people involved in research activity and the size of each department, we also calculate Gini Coefficient and average publication productivity per person per year of each department. The findings of this study could be used by educational authorities to allocate their resources, by universities to evaluate their development policies, and by the public to appreciate the reputation of each department.