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    期刊


    項目資料
    卷期
    Vol. & No.
    第9卷第2期

    Vol 9 No. 2
    標題
    Title
    從企業策略觀點分析會計人員所需具備的知識與能力

    Analyzing the Necessary Knowledge and Capabilities of an Accountant from the Perspective of Business Strategy
    作者
    Authors
    王文英
    Wen-Ying Wang
    出版日期
    Publish Date
    2008-11-30
    摘要
    Abstract
    本研究利用問卷調查探討知識經濟時代下,企業會計人員所需具備之知識與能力、目前實際具備之情況、以及其與企業策略之關係。研究結果發現:企業會計人員應具備的知識與能力可歸納為七項因素構面,但有些構面為教育界所忽略;其中有六項構面的知識與能力,一般企業會計人員並未充分具備,尤其是「提供新產品成本資訊及分析提案之能力」與「提供策略制定所需資訊及參與規劃之能力」兩項構面更待加強。另外,企業所重視之會計人員知識與能力項目,會因其採用之企業策略而略有不同。產業界與會計從業人員應可藉由本研究之發現,瞭解宜加強蓄積之知識與能力項目,以配合企業策略來提昇競爭力;教育界亦可藉由本文之發現,調整會計教育方向,以培育具備適當知識與能力之會計人才。

    This study adopts the questionnaires to explore what required professional knowledge and capability the Taiwanese accountants should possess and how they may be related to companies’ strategies under a knowledge-based economy. The survey results reveal two important findings.
    關鍵字
    KeyWords
    會計人員、知識、能力、策略

    accountants, knowledge, capability, strategy
    DOI
    (全文下載
    Download)
    10.6675/JCA.2008.9.2.01
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