The Study of the Professional Education Training Effectiveness of the Miaoli County Bookkeeper Association Assists to Implement the International Accounting Standards

• Main Authors: Cheng Chia-Chou, 鄭佳宙
• Other Authors: Hu Chih-Pei
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/386w8s

碩士 === 中華大學 === 行政管理學系碩士班 === 103 === Facing the enterprise globalizes age, the flourishing of international trade and the rising of international capital market. In order to build relationship with the globalize, our country should use a set of global consistence standards. Therefore, the execution of International Accounting Standard(s) (IAS) to the business and professional growth of bookkeeper association members plays an important role. So it needs to get through bookkeeper association of Miaoli county to hold International Accounting Standard(s) (IAS) professional education training courses on assist driving for upgrade professional knowledge and skill of bookkeeper association members and upgrade service quality at the same time. The study can upgrade the association members’ professional ability and helps association members to understand the International Accounting Standard(s) (IAS) policy and create a win-win situation for investor, enterprise and government. To make the association and association members can focus on enhancing common benefits and devote the goal of national finance construction. The study is to discuss the professional education training effectiveness of Miaoli county bookkeeper association on assists driving International Accounting Standard(s) (IAS), through literature-theory foundation and related topic research of previous experts and scholars, using Miaoli county bookkeeper association members as the research objects of the questionnaires survey to proceed the statistic methods of analysis of mean value, reliability and validity analysis, T-tests, one-way anova, etc. By Using fact-finding interview method to get initial information in administration sections members and the directors-supervisors of association, then collocate the literature information and practice experience of enterprise to analysis and understand the current effectiveness situation of Miaoli county bookkeeper association on assists driving International Accounting Standard(s) (IAS) education training and the possibly potential questions to be the reference of book keeper business association, related field association and follow-up studies. The study result indicates that when bookkeeper association members are all participate in education course training, their professional knowledge and skill have concrete upgrade and they can familiar the knowledge and skill and use them in work to make their work become more efficiency and through the education training can reduce manpower and resource cost expenses. The execution of education training to association members has obviously positive correlation and it can be reviewed and evaluated regularly after the work and it should be got positive affirmative and expect follow-up researchers can study the topic more deeply.