臺灣博碩士論文加值系統

本研究主要探討會計碩士在職專班之學生對於管理會計課程重要性之看法，透過問卷調查方式，瞭解在職生對於不同管理會計主題的需求程度；以及對於不同背景的學生，其對不同管理會計主題重視的程度。
本研究以我國一般會計碩士在職專班為研究對象，並以台北大學、成功大學、東吳大學及輔仁大學為主要樣本資料來源，調查在職生對於管理會計主題重要性的看法，並採用T檢定，進一步地討探不同背景的學生，其對管理會計主題的看法是否有差異。
研究結果顯示，整體在職生認為「策略性管理會計」、「策略性成本管理」及「績效評估」的重要性較高；對於不同行業別、不同工作部門、不同職級、不同學校，其在管理會計主題的重要性排序亦不相同。另外，依不同行業別、不同工作職能、不同職級、不同學校等進行T檢定，結果顯示不同背景的在職生，其對管理會計主題的需求程度亦不同。因此，在管理會計課程的規劃上，學校可先針對在職生的工作背景分析，瞭解學生的特性，並透過開課意願調查，探求在職生的學習需求，以規劃符合學生學習需求的課程內容。亦可在特定管理會計主題，開設選修課程，以提供在職生對特定管理會計技術，欲深入瞭解與學習之管道。另外學校教師對於現代企業組織，應對實務界之工作內容取得瞭解，以探討實務界對管理會計人員所要求的職能，並檢視現行管理會計課程大綱，是否符合實務界之所需，以縮短學術與實務的差距。

The purpose of this study is to survey the needs of the Executive MBA Program students in management accounting topics, and whether opinions of different backgrounds of executive graduate students differ on management accounting topics.
Using data collected from questionnaire sent to Executive MBA Program students in accounting, I use T test to examine if there is differences the degree of needs for 25 management accounting topics between among different backgrounds of executive graduate students.
The results indicate all respondents have higher needs in three topics such as strategic management accounting, strategic cost management, and performance evaluation. In addition, there are differences in opinions of management accounting topics among different backgrounds of executive graduate students. Consequently, today’s management accounting curriculum content should satisfy executive graduate students. To understands students’ needs on management accounting topic by analyzing student background or via questionnaire. School can also provide various elective curriculums on specific management accounting topic for the students learning more depth and wider. In addition, teachers should learn knowledge of practitioners and understand the management accountants’ skills. Then amend the management accounting syllabus to shorten the gap between academic and practices.

第一章 緒論 ------------------------------------------------------------------ 1
第一節 研究動機與目的 ------------------------------------------------ 1
第二節 研究架構 --------------------------------------------------------- 4
第二章 文獻探討與研究假說 --------------------------------------------- 6
第一節 管理會計人員的角色 ------------------------------------------ 6
第二節 管理會計人員的職能 ------------------------------------------ 9
第三節 管理會計及其相關主題之重要性 ------------------------- 11
第四節 管理會計教育改革 ------------------------------------------- 15
第五節 國內會計碩士在職專班之現況 ---------------------------- 18
第三章 研究方法 ---------------------------------------------------------- 20
第一節 資料來源及問卷內容 ---------------------------------------- 20
第二節 研究方法 ------------------------------------------------------- 22
第四章 結果分析 ---------------------------------------------------------- 24
第一節 樣本統計分析 ------------------------------------------------- 24
第二節 信度與效度分析 ---------------------------------------------- 26
第三節 管理會計主題重要性排序 ---------------------------------- 27
第四節 不同背景的在職生其重要性的看法 ---------------------- 39
第五章 結論與建議 ------------------------------------------------------- 45
第一節 結論 ------------------------------------------------------------- 45
第二節 管理意涵及建議 ---------------------------------------------- 47
第三節 研究限制及未來研究方向 ---------------------------------- 49
參考文獻 ---------------------------------------------------------------------- 50
附錄一 ------------------------------------------------------------------------- 53

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