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題名 財會學門會計領域博士畢業生人力供需研究
A Study on the Supply and Demand of the Accounting Doctoral Graduates in Taiwan
作者 周玲臺
貢獻者 會計系
關鍵詞 會計師資供需; 會計師資招募; 會計人才資料庫
Accounting Faculty Supply and Demand; Recruitment; Faculty Database
日期 2017-01
上傳時間 13-May-2026 16:24:35 (UTC+8)
摘要 大學教育是培育企業及產業未來優秀人才的搖籃，因此是國家未來整體競爭力的關鍵。 知識經濟的潮流更是推動近年來各國政府爭相培育、延攬與留任優秀傑出人才的關鍵。而會 計是商業活動的語言，更是企業發展與財務規劃的重要分析途徑。再者，近年來各國紛紛推 行與國際會計準則接軌或趨同，產業界更是仰賴大學教育以培育國際化之會計專業人才。然 而，各大學會計師資招募的困難日益嚴重，引起產業與官方重視。 就國內大學的會計師資供給面而言，大學會計教授的供給來源主要是留學歸來的博士與 本土培養的博士。然而，台灣對於留洋會計學者之延攬，條件不如鄰近亞洲及歐美主要國家 或地區的大學。更可堪憂者，1990 年代大批海外留學返臺的會計教授將於近十年之內屆齡退 休，國內大學會計教育的師資銜接存在嚴重隱憂。就國內大學的會計師資需求面而言，即使 社會對會計師證照仍有固定需求，但因少子化影響，未來可能受大學整體招生人數減少的衝 擊，使會計博士生供給下降，造成大學會計師資供給人數下降；然而，隨著大學會計系所減 少，師資需求亦可能降低，因此大學會計師資供給與需求間之關係變化仍不明確，亦為本研 究目的之一。 有鑑於教育部高教司及科技部所擁有的師資資料多缺漏不齊，本計畫擬參考美國會計學 會以及AACSB 兩個機構，針對會計學者與經認證商管系所師資分別建立之人才資料庫，與 中華會計教育學會合作，對所有國內大學專任會計師資，及正攻讀博士班的潛在未來師資進 行問卷調查，以建立一套台灣地區各大學會計現任專任及兼任師資的人才資料庫。亦透過長 期追蹤該資料庫，有助未來現職專任教師或潛在師資於學術就業市場內，及時尋覓合適的工 作機會，以期減少或解決會計領域高級人力供需失衡的問題。 另外，預期將嘗試從過去10 年之各項數據中，分析會計各子領域（如管會、財會、審 計等）之師資供需狀況，以及跨子領域研究及教學之現象；也擬探討國內大學會計師資目前 與未來短、中、長期期程是否可能出現特殊領域專長師資短缺之問題，提供現任會計教師與 博士生選擇專長領域之參考，降低專長領域與教研項目錯置的遺憾或浪費。
Higher education fosters future entrepreneurs and leaders in the industries; it is also a crucial key for a nation to stay competitive. The trend of knowledge-based economy has made the governments from different countries struggling in attracting talented persons. Accounting is the common language in the business world and an important element in producing an organization’s financial forecasting. As different countries from the world are aligning their accounting standards with International Financial Reporting Standards, industries are relying heavily on accounting professions with higher education qualifications. Nonetheless, the universities have been facing a serious accounting faculty shortage problem. It has also caught attentions from industries and the authorities, and there is also a large amount of studies on this issue. As the supply of accounting faculty in Taiwan, it’s mainly from doctors of Taiwan or those returning from studying abroad. However, the condition of attracting overseas accounting researchers in Taiwan is worse than other countries in Asia, Europe and America. Moreover, many accounting professors returning from studying abroad in 1990’s will face a retirement age for the upcoming 10 years, accounting faculty of higher education in Taiwan exists serious concern. As the demand of accounting faculty in Taiwan, though we still needs certified public accountant in the society, because of decreasing birth rate, we may faces impact on declining enrollment of universities in the future. Due to the supply of accounting Ph.D. students will decline, the supply of accounting faculty will also decline. However, as the decreasing of accounting department, the demand of faculty may decrease. Therefore, the relationship between the supply and demand of accounting faculty is still unclear. It’s one of the purposes of this research. Current information available in Taiwan is from the Ministry of Education and the National Science Council. Due to data collected from these two sources all have a problem of missing values, in our plan, the focus will be on establishing a database for accounting faulty, with reference to the database that the AAA and AACSB has established. In cooperation with the Taiwan Accounting Association, we conduct questionnaire surveys to establish our own accounting faculty database in Taiwan. The database will also include information of accounting Ph.D. students (potential accounting faculty). The database is expected to provide information for academic researchers as well as a platform for future accounting academics in hunting a desired job that best suits their specialties. With reference to the database of past 10 years, we try to analyze the supply and demand of accounting faculty on subfields (e.g. financial accounting, management accounting, auditing, taxation…etc.), and also the status of cross-subfield research and teaching. The study will examine the accounting faculty on short, medium, and long-term basis to further investigate the possibility of accounting faculty shortage in specific specialties.
關聯 科技部, MOST104-2420-H004-020, 104.08-105.07
資料類型 report
dc.contributor 會計系
dc.creator (作者) 周玲臺
dc.date (日期) 2017-01
dc.date.accessioned 13-May-2026 16:24:35 (UTC+8)-
dc.date.available 13-May-2026 16:24:35 (UTC+8)-
dc.date.issued (上傳時間) 13-May-2026 16:24:35 (UTC+8)-
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=182543-
dc.description.abstract (摘要) 大學教育是培育企業及產業未來優秀人才的搖籃，因此是國家未來整體競爭力的關鍵。 知識經濟的潮流更是推動近年來各國政府爭相培育、延攬與留任優秀傑出人才的關鍵。而會 計是商業活動的語言，更是企業發展與財務規劃的重要分析途徑。再者，近年來各國紛紛推 行與國際會計準則接軌或趨同，產業界更是仰賴大學教育以培育國際化之會計專業人才。然 而，各大學會計師資招募的困難日益嚴重，引起產業與官方重視。 就國內大學的會計師資供給面而言，大學會計教授的供給來源主要是留學歸來的博士與 本土培養的博士。然而，台灣對於留洋會計學者之延攬，條件不如鄰近亞洲及歐美主要國家 或地區的大學。更可堪憂者，1990 年代大批海外留學返臺的會計教授將於近十年之內屆齡退 休，國內大學會計教育的師資銜接存在嚴重隱憂。就國內大學的會計師資需求面而言，即使 社會對會計師證照仍有固定需求，但因少子化影響，未來可能受大學整體招生人數減少的衝 擊，使會計博士生供給下降，造成大學會計師資供給人數下降；然而，隨著大學會計系所減 少，師資需求亦可能降低，因此大學會計師資供給與需求間之關係變化仍不明確，亦為本研 究目的之一。 有鑑於教育部高教司及科技部所擁有的師資資料多缺漏不齊，本計畫擬參考美國會計學 會以及AACSB 兩個機構，針對會計學者與經認證商管系所師資分別建立之人才資料庫，與 中華會計教育學會合作，對所有國內大學專任會計師資，及正攻讀博士班的潛在未來師資進 行問卷調查，以建立一套台灣地區各大學會計現任專任及兼任師資的人才資料庫。亦透過長 期追蹤該資料庫，有助未來現職專任教師或潛在師資於學術就業市場內，及時尋覓合適的工 作機會，以期減少或解決會計領域高級人力供需失衡的問題。 另外，預期將嘗試從過去10 年之各項數據中，分析會計各子領域（如管會、財會、審 計等）之師資供需狀況，以及跨子領域研究及教學之現象；也擬探討國內大學會計師資目前 與未來短、中、長期期程是否可能出現特殊領域專長師資短缺之問題，提供現任會計教師與 博士生選擇專長領域之參考，降低專長領域與教研項目錯置的遺憾或浪費。
dc.description.abstract (摘要) Higher education fosters future entrepreneurs and leaders in the industries; it is also a crucial key for a nation to stay competitive. The trend of knowledge-based economy has made the governments from different countries struggling in attracting talented persons. Accounting is the common language in the business world and an important element in producing an organization’s financial forecasting. As different countries from the world are aligning their accounting standards with International Financial Reporting Standards, industries are relying heavily on accounting professions with higher education qualifications. Nonetheless, the universities have been facing a serious accounting faculty shortage problem. It has also caught attentions from industries and the authorities, and there is also a large amount of studies on this issue. As the supply of accounting faculty in Taiwan, it’s mainly from doctors of Taiwan or those returning from studying abroad. However, the condition of attracting overseas accounting researchers in Taiwan is worse than other countries in Asia, Europe and America. Moreover, many accounting professors returning from studying abroad in 1990’s will face a retirement age for the upcoming 10 years, accounting faculty of higher education in Taiwan exists serious concern. As the demand of accounting faculty in Taiwan, though we still needs certified public accountant in the society, because of decreasing birth rate, we may faces impact on declining enrollment of universities in the future. Due to the supply of accounting Ph.D. students will decline, the supply of accounting faculty will also decline. However, as the decreasing of accounting department, the demand of faculty may decrease. Therefore, the relationship between the supply and demand of accounting faculty is still unclear. It’s one of the purposes of this research. Current information available in Taiwan is from the Ministry of Education and the National Science Council. Due to data collected from these two sources all have a problem of missing values, in our plan, the focus will be on establishing a database for accounting faulty, with reference to the database that the AAA and AACSB has established. In cooperation with the Taiwan Accounting Association, we conduct questionnaire surveys to establish our own accounting faculty database in Taiwan. The database will also include information of accounting Ph.D. students (potential accounting faculty). The database is expected to provide information for academic researchers as well as a platform for future accounting academics in hunting a desired job that best suits their specialties. With reference to the database of past 10 years, we try to analyze the supply and demand of accounting faculty on subfields (e.g. financial accounting, management accounting, auditing, taxation…etc.), and also the status of cross-subfield research and teaching. The study will examine the accounting faculty on short, medium, and long-term basis to further investigate the possibility of accounting faculty shortage in specific specialties.
dc.format.extent 116 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) 科技部, MOST104-2420-H004-020, 104.08-105.07
dc.subject (關鍵詞) 會計師資供需; 會計師資招募; 會計人才資料庫
dc.subject (關鍵詞) Accounting Faculty Supply and Demand; Recruitment; Faculty Database
dc.title (題名) 財會學門會計領域博士畢業生人力供需研究
dc.title (題名) A Study on the Supply and Demand of the Accounting Doctoral Graduates in Taiwan
dc.type (資料類型) report