從企業策略觀點分析會計人員所需具備的知識與能力

Analyzing the Necessary Knowledge and Capabilities of an Accountant from the Perspective of Business Strategy

王文英(Wen-Ying Wang)

《當代會計》 9卷2期 (2008/11) Pp. 131-166

https://doi.org/10.6675/JCA.2008.9.2.01

摘要

本研究利用問卷調查探討知識經濟時代下，企業會計人員所需具備之知識與能力、目前實際具備之情況、以及其與企業策略之關係。研究結果發現：企業會計人員應具備的知識與能力可歸納為七項因素構面，但有些構面為教育界所忽略；其中有六項構面的知識與能力，一般企業會計人員並未充分具備，尤其是「提供新產品成本資訊及分析提案之能力」與「提供策略制定所需資訊及參與規劃之能力」兩項構面更待加強。另外，企業所重視之會計人員知識與能力項目，會因其採用之企業策略而略有不同。產業界與會計從業人員應可藉由本研究之發現，瞭解宜加強蓄積之知識與能力項目，以配合企業策略來提昇競爭力；教育界亦可藉由本文之發現，調整會計教育方向，以培育具備適當知識與能力之會計人才。

關鍵字

會計人員 ； 知識 ； 能力 ； 策略

並列摘要

This study adopts the questionnaires to explore what required professional knowledge and capability the Taiwanese accountants should possess and how they may be related to companies' strategies under a knowledge-based economy. The survey results reveal two important findings. First, a competent accountant should be well-trained to have seven major dimensions of professional knowledge and capability. However, Six out of the seven dimensions (particularly the ability of providing and analyzing cost information for developing new products and the ability of providing information for and participating in strategy-setting) are found to be inadequate to the Taiwanese accountants. In addition, some of these dimensions are often overlooked by our current professional education. Second, companies with different strategies will demand accountants with different professional knowledge and capability. These two findings bear important implications to the accounting practice as well as the academics. From the practical perspective, the findings underscore the key professional knowledge and capability the Taiwanese accountants should have to enhance their competitive advantages in the future. From the educational perspective, the accounting academic may learn how to design effective teaching and curriculum to accommodate the above seven dimensions for future accounting education.

並列關鍵字

accountants ； knowledge ； capability ； strategy

參考文獻

Accounting Education Change Commission (AECC)(1990).Objective of education for accountants: Position statement No.1.Issues in Accounting Education.5(2),307.

Akers, M. D.,G. L. Porter.(1995).Strategic planning at five world-class companies.Management Accounting.77(1),24.

Al, B.,M. H. Keshtvarz.(1999).British management accountants: Strategically oriented.Journal of Cost Management.13(2),25.

Albrecht, W. S.,R. J. Sack.(2001).The perilous future of accountin education.The CPA Journal.71(3),16.

Allott, A.(2000).Management accounting change.Management Accounting.78(7),54.