本研究透過大學校院教授會計相關科目的教師,以及企業界實際會計人員使用單位的意見調查,比較一般大學、技職校院與企業界實際需求三者的會計系學生專業能力指標,以瞭解其間的個別差異,建立分屬不同教育系統的會計系學生能力指標,提供不同體系的學校單位,在課程規劃、教材內容設計,以及專業證照考試輔導的參考,並作為未來企業界在會計人員甄選時參考之用。 本研究也期望瞭解一般大學與技職校院會計系學生專業能力指標的差異性,提供教育行政機構與立法部門,在評估技職校院與一般大學,宜整併合流抑或分流以發展特色時參考。 目前有關會計教育的相關研究,多著重於會計教育現況分析、課程設計規劃之類的研究。至於一般大學與技職校院會計系學生專業能力指標的建立及二者的比較研究,則尚屬少見。本研究結果將有助於彌補其不足,並可為未來進一步的相關研究,奠定若干基礎。 本研究發現:會計系學生專業能力指標多集中於專業特質、專業知識及專業證照,其中尤以專業特質的重要性為最高;如:業務執行能力、溝通能力、協調能力、人際關係、情緒管理能力、挫折容忍力、問題解決能力、獨立處理事務能力,以及職業道德與操守等。相形之下,操作技術與商管知識則重要性較低。 在比較分析中,本研究發現:一般大學、技職校院與企業界實際需求三者的會計系學生專業能力指標,除皆強調「專業特質」與「專業知識」之外,一般大學較為重視「會計專業證照」與「英文能力檢定證照」,而技職校院則普遍強調「各項專業證照」,至於企業界,則強調「政府會計專業知識」的重要性。 在鑑別分析中,本研究則發現:「會計專業證照」是最能顯著區分大學校院、技職校院及企業界不同需求的專業能力指標。
Abstract The main purpose of this thesis was to construct the competence indicators of accounting major collegiate students in the different higher education system by comparing the opinions among teachers in general and vocational higher education systems and accountants in business companies. Results of this research will provide significant findings not only for course arrangement and teaching material design in the universities but also for pupils' developments of professional certification and the future career. The findings of the research are listed as follows: 1. The importance of the accounting major collegiate students’ professional attitude and knowledge were consistent among the teachers in general and vocational higher education systems and accountants in business companies. 2. Professional certifications were generally required in the vocational higher education system but only the professional certifications in accounting and English proficiency were required in the general higher education system. Professional knowledge for government accounting was needed by business companies. 3. Professional certification in accounting was a significantly competence indicator to discriminate the opinions among the teachers in general and vocational higher education systems and accountants in business companies. Keywords: accounting education , accounting major collegiate students, competence indicators.