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  • 學位論文

課程與能力培養關聯性之研究-以中原大學會計系為例

The research of the correlation betweencourse and ability development. The case of Accounting Depatyment in Chung Yuan Chrisrian University.

指導教授 : 林江亮
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摘要


大學會計系課程可培養專業能力,而實務界與教師又比學生更為認同在專業知識能力及實務運用能力上之培養。這是否表示莘莘學子在未實際投入會計工作之前,難以體會為什麼要如此辛苦的學習會計系課程。進一步將實務界及教師認知可培養專業能力之科目區分,發現教師多認同基礎學科及實務類學科,如初級會計學、租稅申報實務及會計實務講座;而實務界則較認同應用類學科,如證券分析及投資管理、會計應用軟體等。較有趣的是以財務報表分析學科而言,則實務界及教師對於專業能力的認知都高於學生,或許跟個人投資理財有關聯性,而66個學科中僅有企業管理可培養專業知識能力的認知是實務界高於教師亦高於學生。 為研究課程與能力培養關聯性,本文首先論述研究背景、動機、目的及流程,梗概說明撰寫本論文之初始想法、目的,繼則探討相關文獻及中原大學會計系課程安排現況,以理論為經,實例為諱,交織聯繫探討,再則論及本文之研究架構、設計、對象及資料分析方法,詳述本文之研究內容,另再藉由實證分析與其結果,檢驗本文之觀點,末則,簡述本文結論,並提出對於未來研究者之建議,祈能利用本文之一小步,供後來有興趣者再深入研究探討。 大學會計系課程與培養品格能力的關聯性方面,明顯的不獲得受試者之認同,這表示以現行會計系課程安排規劃對品格能力的培養是較為欠缺的。然而無論是國內及國外的文獻均有說明會計師界及業界在招募新人時,專業能力固然是考量的因素,事實上品格能力更為業界所重視。在凡事均以指標掛帥的現今,無論是大學或是技職教育莫不以就業率及升學率為指標,品格能力的培養卻因為欠缺可量化的衡量方式,而顯得微不足道。於是大學與技職教育的分野是乎越來越模糊,這是令人值得玩味的問題。

並列摘要


The accounting course in college can develop professional skill, which is more emphasized on by both professors and practical Industry than by student. Does this mean students can’t understand why they have to study those accounting courses so hard before they actually devote themselves to accounting business? If we further divide those cultivable professional subject, we can find out that professors most lyidentify basic subjects and practical subjects, like accounting principles; General Principles of Tax Law and Seminar Topics of Accounting Practices ;and practical industry much more identifies practical subject,likeSecurity Analysis and Investment; Investment and Accounting Application Software etc. What interesting is when it comes to financial report analysis, both professors and practical Industry have more cognition of professional ability than students, it probably has connection with investment and financial management. And in practical industry’s point of view, only business management is most important to develop professional skill among 66 subjects. In order to research the correlation between course and ability development , this thesis will first state the research background , motivation and procedure , to show the initial idea ad purpose , then we will further discuss related papers and the currently course situation of Accounting Depatyment in Chung Yuan Chrisrian University, based on theory and real example to have the crossed study , then discuss the study structure , design , target and data analytical method to state the content in detail , in comparison with the empirical study and result to exam our points . At least, we will summarize the conclusion and offer some suggestion to future researcher, hoping can use this research for further discussion. Obviously, most testers don’t identify the correlation between the course of accounting department and character ability development. This shows that existing course arrangement of accounting department doesn’t pay enough attention to character ability development. However papers all show that although professional ability is one of the measured factors, character ability is more emphasized on when a company hires employee. No matter colleges or technological and vocational education all focus on employment rate and enrollment to colleges and universities, the development of character skill is ignored because of precise measurement. Therefore the boundary between colleges and technological and vocational education becomes more and more cloudy . This is issue needs future study.

參考文獻


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