摘 要 本研究旨在探討目前高職會計事務科經營可行性之研究與評估,以及未來高職會計事務科經營之方向,並參考產業界實際之需求,作為我國高職會計事務科未來經營方向之指引。本研究以「高職會計事務科經營策略探討」為題加以研究,針對臺灣目前高職會計事務科改革方向提出建議;冀圖因此篇研究凸顯存在於會計界的盲點,進而引起教育主管單位與會計界先進的重視。 本研究採用問卷調查法,以教育與企業界為研究之樣本,發出問卷400份,有效回收268份。以高職會計事務科經營策略為因變數,高職會計事務科學生家庭背景因素、學生之基本能力、專業能力及人格特質為自變數。本研究資料分析採百分比、平均數、標準差、卡方獨立性檢定 (Chi-Square Tests)、卡方自動互動檢視法(CHAID)及羅吉斯迴歸模型(polychotomous logistic regression model)等統計法加以處理。 根據實證結果,本研究之結論如下: 一、教育界和企業界皆認為高職會計事務科之學生基本 能力、專業能力及人格特質之看法接近,並無顯著 差異。 二、教育界和企業界皆主張「繼續升學」者佔大部份, 顯示文憑仍被大家重視。 三、教育界和企業界皆同意我國高職會計事務科的確有 存在必要,未來可朝「匯流成商業管理群」方向經 營。 最後,根據研究結論,高職會計事務科確實有改革 空間,而改革方向必須針對課程設計、師資規劃、輔導 學生通過檢定取得證照、加強外語能力等著手,提出相 關建議,以供未來會計教育改革時之參考。
Abstract The main purpose of the study is to research and evaluate the Accounting Management of the Commercial High School at present, and toward the feature. The study has collated the needs of the industry world as the feature guidance of the Commercial High School Accounting subject. The study is focusing on the topic of “ The research of the Commercial High School Accounting Management Strategy”. It provides the suggestion of the reform of the present Commercial High School Accounting Management; to unveil the existing blind point of the Accounting Industry, and to trigger the attention from the Education Department and the Accounting Industry. The study has adopted the survey, by using the Learned Organization and the Industrial World as research sample; the 400 questionnaire have been made, and the 268 questionnaire are available. The Commercial High School Accounting Management Strategy as dependent variable, the Commercial High School Accounting students’ background、the students’ ability、professional ability and the character as independent variable. The following statistic methods: percemtile、mean average、standard deviation、Chi-Square Tests、CHAID and polychotomous logistic regression model adopted in this study. Conclusion: 1. The Learned Organization and Industrial World both acknowledged the Commercial High School accounting students have no obvious difference on basic ability、professional ability and the characters. 2. The Learned Organization and Industrial world advocated “ Entering a Higher School”, it means the diploma has still been laid stress on most. 3. The Learned Organization and Industrial World both agreed the necessary for existence of the Commercial High School accounting subject, it could be managed towards “ Converged Business Management Groups”. Finally, according to the conclusion, the Commercial High School accounting subject has the space reform indeed, the curriculum design、qualified teacher plan、assisting students acquire the certificate, and improving the foreign language ability….etc, are the ways to reform and start. By also submits the related suggestions for feature Accounting education reform reference.
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