實習増進會計知識丶技能與態度職能之成效

Study on the effect of practical training enhancing accounting knowledge,skills and attitude competency

彭冠豪(GUAN-HAO PENG)

指導教授 ： 林鳳麗

朝陽科技大學/管理學院/會計系/碩士(2016年)

摘要

自從教育部建教合作之方案啟動後，各技職教育機構開始針對實習訂立相關實習之課程，以期望達到學術及實務操作之快速的媒合。本研究依勞動部勞動力發展署所提出之職能的定義，將學生實習的成效分為會計知識、實務技能以及個人態度三大職能內涵予以評量，以中部某科技大學會計系參與實習課程之大四學生為樣本，其結果顯示：（1）學生透過實習課程後，會計知識、實務技能類職能內涵與實習前有差異。（2）在性別的影響下，實習後會計知識、實務技能類職能內涵與實習前有差異。（3）在不同類型實習單位進行實習之學生，實習後會計知識、實務技能類職能內涵與實習前有差異。

關鍵字

實習教育 ； 會計職能 ； 職能內涵

並列摘要

Since the Ministry of Education of the cooperative education program started, all technical and vocational education institutions began to enter into the course-related internships for practice, in order to achieve the desired rapid academic and practical operation of matchmaking. In this study, the definition proposed by the Ministry of Labor Workforce Development Agency functions will be divided into the effectiveness of student internships accounting knowledge, practical skills and attitudes to be three main functions of the connotation of personal assessment, the accounting department of a university of Science and Technology in central Participating in the internship program student at the sample, the results show:
(1) Students with internship, There are differences in the professional knowledge and practical skills in internship after.
(2) The impact of gender, There are differences in the professional knowledge and practical skills in internship after.
(3) Different types of units, There are differences in the professional knowledge and practical skills in internship after.

並列關鍵字

Practical Education ； Accounting Competencies ； Investigation of Competency

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