Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/114765


Title: 美國會計博士班畢業生從事教職之研究分析
ACADEMIC EMPLOYMENT OF ACCOUNTING DOCTORAL GRADUATES
Authors: 李志文
林美花
Lee, C. Jevons
Lin, Mei-Hwa
Date: 1991-02
Issue Date: 2017-11-15 14:55:42 (UTC+8)
Abstract: 研究彙總統計於1976年、1980年,及1985年三個時點及時段,畢業於美國前四十所設有會計博士班學校的畢業生從事教職之狀況。其內容包括下列幾項:(1)彙總畢業於該四十所大學博士班之學生至同一級學校教書之分配狀況,並依比率與人數加以排名; (2)根據畢業及從事教職之學校是否為公、私立,分析二者是否有關;(3)將過去學者對各博士班依不同標準所做之排名與本研究根據從事教職之排名做相關性分析,以探討會計博士之勞力市場與畢業學校品質之相關程度。
This paper studies the pattern of academic employment of accounting doctoral programs. The paper shows how many doctoral graduates of top 40 accounting departments are employed by the same class of institutions at three point in time, 1976, 1980, and 1985. Moreover, the paper examines the .employment pattern in terms of major private and public institutions. Using the Spearman correlation coefficient, we show some characteristics of perceived quality that may be associated with the academic employment of doctoral graduates. We also find evidence of segmentation of academic accountants' labor market that is consistent with Nikolai and BazIey's coalition formation hypothesis.
Relation: 會計評論, 25, 99-117
Data Type: article
DOI 連結: http://dx.doi.org/10.6552%2fJOAR.1991.25.6
Appears in Collections:[會計評論] 期刊論文

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