A Study on Department of Accounting in the Domestic University Curriculum Design and Industry Need

• Main Authors: Cheng-Xin Liu, 劉承鑫
• Other Authors: Ying-Tia Chiu
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/42155798328275367939

碩士 === 大葉大學 === 會計資訊學系碩士班 === 96 === American accounting scholar from the accounting the Hong ditch (The Schism in Accounting) points out that at the beginning of 20th century, the accounting's educa-tional circles and the actual situation fields of the United States have existed a certain misunderstanding, and with the economic development continue up to now. However the accounting of Taiwan educate with accounting practice of the Hong ditch compared with the United States to once have it more and all. Generally speaking the school is an educational center for accounting students, and teachers and students are the major members. For accounting students, they will go into the work place of industry in the future such as the accounting firm, the big enter-prise, the corporate body and the government. These situations (Hubbard, 1993) are most applied by the accounting's graduate students. If students can learn from the cogni-tion about the accounting professional ability, they will know the need and expect which are related to the accounting education curriculum in the industry. Recently the main point of accounting's education reform is to understand the cognitive differences be-tween the accounting's educational circles and in fact work the boundary account educa-tion to my congress curricular. The design and the arrangement of accounting curriculum mutually can match with the need of accounting's curriculum in the industry. That not only can improve the imperfection, but also can promote the quality of accounting's education. Besides, it also can let the accounting's education decrease the distance between the accounting educa-tion and the fact work. Therefore this study wants to provide some references for the educational circles and the industry.