在現今強調價值發揮的企業營運下,企業會計主管為提昇自己在企業的價值,必須思考如何強化工作職能以協助企業營運管理及擬定決策。因此,本研究的目的主要探討以下兩個問題: 一、分析各項會計主管工作職能對企業營運管理及策略擬定的重要性程度,讓會計主管知道應該加強哪些工作職能的廣度及深度。 二、分析在不同的企業特質下,會計主管工作職能在企業營運管理及策略擬定的重要性程度是否有所不同,讓會計主管知悉是否應該因地制宜加強不同的工作職能。 本研究利用敘述性統計分析瞭解非財會之高階主管對會計主管工作職能之看法,並進一步使用Wilcoxon-Nann-Whitney檢定在不同的企業特質下,各項會計主管工作職能在企業營運管理及策略擬定的重要性程度是否有所差異。 研究結果顯示:一、雖然會計主管工作職能有助於企業的營運管理及決策擬定,但其重要性程度是有所差別的。特別是在分析財務報表、分析獲利原因、分析營運異常原因、分析經營績效、分析財會法令對公司影響、執行會計制度、執行預算制度、分析量價變動、分析損益兩平等9項對企業均屬相對重要之工作職能。二、參與自製、租賃或外包策略,因尚有其他非量化因素要考量,會計主管工作職能的貢獻,相對就有限。三、在不同企業組織型態、規模、及跨國企業與否等不同企業特質下,會計主管工作職能對企業營運管理及策略擬定的重要性程度有顯著差異;但在行業類別及獲利狀況等不同企業特質下,會計主管工作職能的重要性程度就差異不大。因此,會計主管應該因地制宜加強不同的工作職能以符合企業的需求。
Nowadays, the enterprises put emphasis on firm value. Thus, to increase individual core value, accounting managers should think how to improve their job competence to help the enterprises operation management and decision making. Therefore, the main purpose of this research is to investigate the following two questions: 1) To analyze the important degree of the accounting manager’s job competence for enterprise operation management and decision making. And let accounting managers know what kind of job competence they need to strengthen. 2) To investigate if the important degree of the accounting manager’s job competence for enterprise operation management and decision making is affected by characteristic firms.The results can let accounting managers know how to strengthen their job competence in different characteristic firms. In this research, the Descriptive Statistics is used to understand non-financial managers’ opinions about the accounting manager’s job competence. I further use Wilcoxon-Nann-Whitney to examine if the important degree of the accounting manager’s job competence for enterprise operation management and decision making is affected by different characteristic firms. The result of the research shows: 1) Although the job competence of accounting managers is helpful for the enterprise operation management and decision making, the important degree of different job competence is different;especially on analyzing financial statement, profits, abnormal operation, operation performance, the effect of financial and accounting regulation on enterprises, executing accounting and budget system, and cost-volume-profit analysis. 2) the contribution of job competence of accounting managers is limited in making, buy, or rent decisions and. 3) the important degree of job competence for enterprise operation management and decision making is affected by business types, size, and multinational enterprises. But there are no differences in different industry and operation performance. The results indicate that accounting managers should strengthen their job competence in different characteristic firms.