大學會計教育課程規劃與畢業生職場能力需求之研究

A Study on Curriculum Planning of Accounting Education in University and Need of Employment Competence of Graduates

王韻如(Yun-Ju Wang)

指導教授 ： 譚醒朝

長榮大學/管理學院/經營管理研究所(博)/碩士(2009年)

摘要

本研究旨在探討會計系畢業生對所需具備職場能力的重要程度，
課程規劃之滿意程度，及對課程規劃為行業模組之可行性評估。會計系畢業生是大學會計教育之親身體驗者，其意見係具有高度價值，故本研究以會計系畢業生為研究對象，採用問卷調查法共發出500份問卷，回收192份，其中有效問卷為176份，有效問卷回收率為35.2%，輔以敘述性統計分析、因素分析、信效度分析、T檢定及單因子變異數分析等統計方法進行分析。
根據實證結果，歸納出以下結論：
一、會計系畢業生對所需具備職場能力最重要的有「會計專業知識能力」、「溝通能力」、「人際關係能力」、「工作能力」。
二、不同「性別」、「教育程度」、「年齡」、「行業類別」之會計系畢業生對所需具備職場能力重要程度有顯著差異。
三、會計系畢業生對目前「溝通表達」及「專業證照」課程規劃上感到「不滿意」。
四、大多數會計系畢業生對課程規劃為行業模組表示贊成，並認為可發展出「會計模組」、「財稅模組」、「公職模組」三類，作為會計系課程規劃之特色。
最後，本研究根據所得結論提出相關建議，茲作為會計系及後續研究之參考，促使會計系改善會計教育品質，提升會計專業人才素質，期盼會計教育產出下之學生能因應業界之實際需求，擁有競爭優勢來面對變化快速之會計環境。

關鍵字

會計教育 ； 課程規劃 ； 職場能力

並列摘要

The main purpose of the study is to understand the required the degree of importance of employment competence of the graduates from the department of Accounting, satisfaction of curriculum planning, and evaluated the feasible of curriculum planning for industry mould. The graduates from the department of accounting had experiences personally of accounting education in the university, their suggestions were highly valuable, so the research regard the graduates from the department of accounting as the research object, the research adopt questionnaire survey and released 500 questionnaires totally , 192 questionnaires were returned, obtained 176 valid questionnaires, the valid response rate is 35.2%, the response data were analyzed by using descriptive statistics analysis, factor analysis, reliability and validity analysis, t-test and one-way ANOVA.
According to the result, sum up the following conclusion:
1. The graduates from the department of accounting required the most important of employment competence in accounting professional knowledge competence, communication competence, interpersonal relationship competence and job competence.
2. There is a significant difference in the degree of importance of employment competence, gender, education, age and industry of the graduates from the department of accounting.
3. The graduates from the department of accounting feel unsatisfied on communication and professional certification of current curriculum planning.
4. Most graduates from the department of accounting agree the curriculum planning for industry mould, and think that it can develop the mould of accounting, tax and public as the characteristic of curriculum planning of the department of accounting.
Finally, the research propose related suggestions according to the conclusion, as the reference of the department of accounting and further research, make the department of accounting improve accounting education and professional quality, hope that it can conform to actual demand in industry of students under accounting education, they have competition advantage face the quick change of accounting environment.

並列關鍵字

Accounting education ； Curriculum planning ； Employment competence

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