| Summary: | 碩士 === 中原大學 === 會計研究所 === 90 === Catering to the requirement of social development, the vocational education system is
facing significant change. Taking examples, the different school systems, such as
2-year colleges of technology and 4-year polytechnic institutes, are established, which
resulted in the establishment of sixty-seven universities of science and technology,
and polytechnic institutes by the end of 2001. Due to enormous scientific progress
and significant change of business climate in the country, as well as demand on
technological innovation and better manpower quality, the role and positioning of
human resources cultivation that the vocational education system plays and stands
shall be modified accordingly. The accounting education that is also included in
vocational education system encounters new challenge, too. The study focuses on
how the educational goal and career planning of students at different stages shall cater
for the business demand, to the extent of the educational goal in Accounting
Department of 4-year polytechnic institutes, and how to deliberately design the
courses.
4-year vocational education system is a newly established school system over recent
years in order to expand and facilitate students of senior vocational high schools
access to higher education. The 4-year accounting program is therefore designed for
social requirement in parallel with the accounting programs in institutions of higher
education. Until 2002, the recruitment of students in these two systems targets to
different groups; one recruits the graduates of senior high schools, while the other one
mainly admits the graduates of senior vocational high schools. The entrance
examinations of these two systems are conducted under separate joint entrance exam
centers.
According to article 8 and article 18 of Law for Vocational and Professional Colleges/
Schools, the goal for higher vocational education in universities of science and
technology (including polytechnic institutes) aims to “research and develop applied
science, and cultivate top-notched down-to-earth talents of science and technology.
In consequence, the educational goal for Accounting Department in 4-year
polytechnic institutes shall be corresponding to “research and develop applied science,
and cultivate top-notched down-to-earth talents of science and technology”.
According to the present study, the students’ capacity at different stages, and teaching
contents, course design, teaching methodology for senior vocational high schools
shall be differentiated and shall not be overlapped. Under the rapid growth of
vocational education and accession to WTO, the competition is increasingly fierce;
moreover, the quick change in the society with requirement on pluralistic accounting knowledge and professionalism, how to effectively distribute teaching resources and
deal with the career planning of students, and the positioning of orders for cultivating professionalism of students are required to deliberately consider when designing
course for Accounting Department of 4-year polytechnic institutes.
The study is conducted by referring to analytical information in bibliographical
documentations and based on the five goals for education reform, respectively in
“educational relaxation”, “taking good care of every student”, “facilitating access to
higher education”, “upgrading educational quality” and “establishment of society for
life learning” as proposed in “Report on Counseling for Educational Reform” of
Committee for Educational Reform Review, Executive Yuan, on 1st December 1996.
The “Delphi” questionnaire survey was conducted to consult with educationalists
familiar with accounting education in 4-year polytechnic institutes. The study
intends to analyze and discuss the educational goal and course design of Accounting Department of 4-year polytechnic institutes in four areas: (1) to determine how to
educate or cultivate the competence of students in accounting in 4-year polytechnic
institutes; (2) to train and foster the students able to acclimatize to the social change
and to accept continuing education after graduation; (3) to project the training
program for students to acquire second professional skills; (4) to study if the
accounting departments of 4-year polytechnic institutes and of universities shall be
integrated; (5) to analyze the bridging course for section of accounting and
bookkeeping in senior vocational high schools and 4-year polytechnic institutes.
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