大學會計系課程規劃與職涯進路關聯性之研究－以中原大學會計系課程為例

An Association Study of Curriculum Design and Career Route. The case of Accounting Department in Chung Yuan Christian University.

蔡秋玲(Chiu-Ling Tsai)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000340

摘要

本研究以考選部考試資訊公告中與會計商學相關且領有證照之專門職業選出適合大學會計系學生可以從事之六大職業類別，將這六大職業規劃成為職業學程，分別為會計師學程、記帳士學程、內部稽核師學程、分析師學程、公務人員高／普考學程、會計資訊類－ERP規劃師學程，以該職業之考試科目，做為會計系課程之規劃，探討大學會計系課程以與職涯進路之關聯性。

　　透過與實務界專家問卷訪談結果，在六大職業學程中，以會計師學程、記帳士學程、內部稽核師學程、公務人員高／普考學程、會計資訊類－ERP規劃師學程五個學程最被專家認同，專家們認為大學會計系設置職業學程可以幫助學生提前準備就業規劃，再加入實務講座課程，使學生及早接觸實務，更能了瞭未來就業狀況。

關鍵字

職涯進路 ； 教育學程 ； 會計系課程

並列摘要

This research lists, out of the professional occupations that are on the examination notice from the Ministry of Examination and are related to accounting and commercial science as well as require certificates, the six occupations that best suit people majoring in accounting. Based on the above-mentioned six occupations, six corresponding programs, including the Certified Public Accountants Program, Certified Public Bookkeepers Program, Certified Internal Auditor Program, Analyst Program, Senior and Junior Examinations of the Civil Service Examinations Program, and ERP Planner Program, are accordingly designed. This research not only offers a plan for the curricula in accounting department in accordance with the subjects for examination but is also a study over the association between college curriculum design in accounting department and career plan.

Through the interviews with and the questionnaires done by the specialists with practical experience, it is concluded that, out of the six programs, Certified Public Accountants Program, Certified Public Bookkeepers Program, Certified Internal Auditor Program, and ERP Planner Program are the most approved. Nonetheless, Senior and Junior Examinations of the Civil Service Examinations Program, requiring low costs, is still recommended even though it is not favoured after the discussion. According to the experts, not only can these career programs help college students with their career plans, with lectures offering practical experiences, students can also get the access to practical field and have a better understanding of their future careers. In the end of the research, related suggestions are offered for the reference of the curriculum design in accounting department in college.

並列關鍵字

Accounting curriculum ； Career Route ； education program

參考文獻

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