會計職能與實習增能之關聯性研究-事務所主管認知探討

A Study on the Relationships between Accounting Competency and Internship: Based on the Managers’ Cognition of the Accounting Firms

彭興盛(Shing-Sheng Peng)

指導教授 ： 呂明哲

朝陽科技大學/管理學院/會計系/碩士(2015年)

摘要

本研究從主管認知面向辨識會計事務所基層員工之工作職能，及實習符應會計職能需求之可達成度。研究對象為參與某大學學生實習制度之會計師事務所、記帳士事務所、記帳及報稅代理業務人事務所主管。本研究採直接調查法，調查之問卷內容計有87個題項，區分為知識、技能及態度三個職能構面。知識構面包括財會準則、審計準則、商事法規、稅務法規及產業知識等五個職能類別；技能構面包括實務操作、資訊運用及人際溝通三個職能類別；態度構面則聚焦於工作態度單一職能類別。
職能項目之調查結果顯示，會計事務所（包括記帳士事務所、記帳及報稅代理業務人事務所）與會計師事務所；非主要簽證事務所及主要簽證事務所在知識構面以及技能構面之職能項目有相當大的差異。在態度構面上，會計事務所、會計師事務所、非主要簽證業務及主要簽證業務的職能項目則相當一致。
實習增能之研究成果顯示，無論何種職能類別，在會計事務所實習能符合其職能需求的達成度普遍高於會計師事務所；非主要簽證業務事務所實習能符合其職能需求的達成度普遍高於主要簽證業務事務所。此項結果符合會計師事務所以及以簽證為主要業務的事務所具有較多且複雜的職能項目，職能養成需要較長的時間。整體而言，實習最能增進的職能是工作態度，其次是人際溝通，再其次是資訊應用；而財務會計準則的職能達成度最低，僅達37.82%。

關鍵字

職能 ； 會計師事務所 ； 會計教育 ； 實習

並列摘要

This study recognizes the accounting competency and evaluates how much competency can achieve from internships based on the cognition of the managers of accounting firms. The objects of study include managers of accounting firms which ever participate in the internship of an university. This study adopts a method of survey. The content of questionnaire, totally 87 items, is separated into knowledge, skill, and attitude perspectives. The knowledge competency includes financial accounting standard, auditing standard, business law, tax law, and industry knowledge. The skill competency includes practical operation, information application, and communication. The attitude competency focuses on work attitude.
The results of survey about competency reveal that there are significant differences in knowledge competency items between CPA accounting firms and non-CPA accounting firms. The CPA accounting firms also have more skill competency items than non-CPA accounting firms. However, both CPA and non-CPA accounting firms have consistent attitude competency items.
The results of survey about internship reveal that whatever competency categories may be, the achievement of competency is higher while internship in non-CPA accounting firms, consistent with the fact that the CPA accounting firms have more and complex competency items which need more time to achieve. Totally, the most achievement of competency in internship is work attitude, the second is communication, and the third is information application. The less achievement of competency in internship is financial accounting standard, merely 37.82%.

並列關鍵字

Competency ； Accounting Firms ； Accounting Education ； Internship

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