臺灣會計單位期刊著作表現之再檢測

Abstract

延續吳安妮、王泰昌與彭火樹 (2004) 分析國內大學院校會計系所專任教師於1992 ~ 2001 年（比較期）在國內外期刊之著作表現，本研究探討2002 ~ 2010年（再檢測期），並分析此兩段期間國內會計系所期刊著作表現之差異。研究結果顯示，各系所教師平均每人每年之期刊著作表現，再檢測期平均優於比較期；並證實會計系所教師特性（發表論文的共同作者人數、教職經驗及性別）與國內、外學術期刊發表篇數具關聯性。此外，各系所著作發表集中於少數人的現象亦有所改善。本研究之結果可供教師個人生涯規劃、各系所訂定績效考核及未來發展方向之參考，並有助於教育主管當局分配其有限資源及決定獎勵補助決策之參考，社會大眾亦可較客觀的衡量各系所的學術聲望及決定其捐款對象。

Wu, Wang, and Peng (2004) have analyzed the publication productivity of accounting departments in Taiwanese colleges and universities from 1992 to 2001. Our study extends the analysis to 2010. We compare the data of the ＂re-testing period,＂ 2002 ~ 2010, to that of the ＂comparative period,＂ 1992 to 2001. The comparison shows that, on average, the publication productivity in the re-testing period was higher than that of the comparative period. Moreover, we find publication productivity to be associated with the faculties`demographic characteristics, such as co-authorship, teaching experience, and gender. Also of note is that the centralization of scholars involved in research activity (measured by Gini coefficient) improved over the re-testing period. The findings of this study can be used by faculties in career planning, by universities in departmental performance evaluations, by educational authorities in resource allocation decisions, and by the public in funding considerations.