A study on factors affecting the implementation of the certification of accountants

• Main Author: 康瓊文
• Other Authors: 陳光谷
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/74956434861409412409

碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 93 === Acquiring a certificate, in the modern day, is the first step to exhibit one’s specified field of knowledge, skill and work attitude. After years of rapid economic developments, Taiwan’s service sector has surpassed the manufacturing and construction industries as the primary force driving the economy. In which, specified skills and satisfactory services are merely basic requirements for any professionals. Anyone who wishes to demonstrate his or her professional skills fully would need to acquire a certificate. Since the launch of the accounting skill tests in 1996, more than 330,000 certificates have been issued to qualified public accountants. The actual implementation of such a system, however, remains disputed. This paper aims to examine the current employment of CPAs in businesses in Taiwan, and to further discuss the difficulties and problems facing the promotion and implementation of the accounting certification system. In addition, plans and supporting measures for better implementation of the system are provided in this paper. The methods adopted in this study are reviews and analysis of literature, along with individual case studies. First, by analyzing theories of skill tests, related regulations and real-life practices, the paper compares and reviews the situations in Germany, Japan, Singapore, and China. Next, problems facing the regulative, implementational, and promotional aspects of the accounting skill tests are addressed, and further examined case by case with interviews and analysis. Plans and supporting measures to fully implement the accounting skill testing system are as followed: 1.The accounting skill tests should not be abolished. Lack of enforcement in the skill testing system is one of the main causes that the industry is not adopting such a system. 2.Inter-department teams with experts from the Ministry of Economic Affairs, Securities and Futures Bureau, National Tax Administration Offices, Ministry of Examination, and Ministry of Education should be established, and focus on the system’s implementation and promotion. Also, laws and administrative decrees should be drafted, specifying rewards and punishments so as to uplift the credibility of the accounting certificate and establish a requirement for businesses to employ accounting professionals. 3.The promotion of quality accounting through groups of industry and commerce, CPA Association, and the Chamber of Commerce is being strengthened. Correct misconceptions that accounting work is not taken seriously in businesses and lift social recognition of the accounting certificate, so businesses would approve the certificate and become more willing to employ certified accountants. 4.A database of written and field tests can be set up. Businesses can therefore appreciate the different levels of accounting certificates. 5.Content of tests should be monitored by the CPA Association, establishing standards by accounting skills, and coordinating with the industry in order to gain its trust and engagement.