臺灣會計領域研究之回顧與展望

Abstract

本文主要針對1984年至2014年之間，臺灣會計領域在國內主要學術期刊發表之文章進行回顧，藉此了解臺灣會計學術界各領域研究在不同時間之發展情況與研究成果，並進一步探討未來可能之研究議題及發展方向。本文將會計領域分為財務會計、審計、管理會計、租稅相關及會計資訊系統等五個子領域，總樣本文獻934篇，其中734篇收錄於科技部歸類為管理和經濟領域的23本TSSCI期刊，其餘則收錄於中華會計學刊、當代會計及會計審計論叢等重要會計學術期刊。本文針對不同的子領域從事深入的引據串連及比較分析，以期呈現國內期刊有關會計領域文獻的完整樣貌，統合出跨文獻之共通結論，最後提出未來可能之研究發展方向，俾供後續研究者之參考。

This study reviews the academic research of accounting area in Taiwan during the period 1984 to 2014. The purposes of this study are to provide a thorough understanding of the longitudinal accounting research, and to explore potential research topics of accounting in the future. We categorize accounting research into five sub-areas: financial accounting, auditing, management accounting, taxation, and accounting information system. We collect 934 studies, and 734 of them are included in 23 TSSCI journals in the fields of management and economics classified by the Ministry of Science and Technology. Others are included in influential accounting journals which are Taiwan Accounting Review, Journal of Contemporary Accounting, and Review of Accounting and Auditing Studies. Of the sub-areas, we highlight important research issues and provide logical linkages and comparative analyses. We take a holistic view in order to understand the research trend and discover issues that can be addressed in future accounting research.