- 學位論文
會計系學生應具備之能力與職業之關聯
Relationship between students from accounting major and profession ability
摘要
受到全球化及知識經濟的來臨，改變了不同的交易模式，如何培養會計系學生能力，以符合企業所需，是當前教育首重之目的。本研究透過問卷調查方式，了解不同財會職業人員應具備之專業能力與品格能力。研究結果顯示：(1)在不同財會職業工作中，品格能力所佔權重比專業能力更為重要，符合現今社會職場上不斷強調工作應有之熱誠、抗壓、溝通與專業道德等能力；(2)在專業能力方面，以「辨識、分析與解決企業財務問題的能力」權重最大；(3)在品格能力方面，則以「維護專業道德、倫理及社會責任」權重最大。綜合學術界、在校生與實務界三者，對於當前從事不同財會職業應具備之專業能力與品格能力，均有一致性之認知。(4)對應具備「處理與提供企業財務資訊能力」而言，會計資訊相關工作人員較內部稽核相關工作人員為顯著重要；對應具備「辨識、分析與解決企業財務問題的能力」而言，會計資訊相關工作人員較政府部門相關工作人員為顯著重要，這顯示從事不同的財會工作其應具備之專業職能有所差異之故。
並列摘要
With the advent of globalization and knowledge-based economy, diverse trading modes have changed. How to cultivate students at the accounting department to have ability to meet needs of the enterprise is the top target of current education. Through the survey of questionnaires, this study aims to understand the professional competence and integrity that various accounting professionals should have. The findings of this study have shown as follows: (1) Among various professional accounting work, character ability is more important than professional competence; to meet the competence required by the present careers in society, such abilities including enthusiasm, anti-stress, communication, and career ethics; (2) At the aspect of professional competence, "abilities of identification, analysis and the enterprise’s financial problem solving" are the maximum weight; (3) At the aspect of character integrity, “maintenance of professional morals, ethics and social responsibility," are the maximum weight. In combination of three sectors – i.e. academic field, students at school and practitioners in the field, we have reached a consistent cognition in view of the professional competence and character integrity required by the current financial and accounting jobs. (4) In view of correspondingly possessed the "competence of handling and providing the enterprise with financial information", relevant personnel with accounting information are outstandingly important than the personnel with internal auditing; in view of correspondingly possessed with the "identification, analysis and problem solving ability of enterprise finance", the relevant personnel with accounting Information is outstandingly important than the relevant personnel with the government departments, indicating that the work in various financial and accounting workers should be equipped with diverse professional skills.