A Comparative Study on Competence Indicators of Accounting Major Collegiate Students
碩士 === 中原大學 === 會計研究所 === 92 === Abstract The main purpose of this thesis was to construct the competence indicators of accounting major collegiate students in the different higher education system by comparing the opinions among teachers in general and vocational higher education systems and accoun...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6fky69 |
| Summary: | 碩士 === 中原大學 === 會計研究所 === 92 === Abstract
The main purpose of this thesis was to construct the competence indicators of accounting major collegiate students in the different higher education system by comparing the opinions among teachers in general and vocational higher education systems and accountants in business companies. Results of this research will provide significant findings not only for course arrangement and teaching material design in the universities but also for pupils' developments of professional certification and the future career. The findings of the research are listed as follows:
1. The importance of the accounting major collegiate students’ professional attitude and knowledge were consistent among the teachers in general and vocational higher education systems and accountants in business companies.
2. Professional certifications were generally required in the vocational higher education system but only the professional certifications in accounting and English proficiency were required in the general higher education system. Professional knowledge for government accounting was needed by business companies.
3. Professional certification in accounting was a significantly competence indicator to discriminate the opinions among the teachers in general and vocational higher education systems and accountants in business companies.
Keywords: accounting education , accounting major collegiate students, competence indicators.
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