| Summary: | 碩士 === 國立彰化師範大學 === 商業教育學系 === 88 === The main purpose of the study was to deliberate the practicability of accounting education reform in Taiwan; otherwise, according to all above, we can propose some suggestions about the direction of accounting education reform after referring to the experience and effects of accounting education reform in American.
To accomplish the purpose, the author used survey method. The academic and the enterprise were the population of the study. The useable return of the academic and the enterprise were 134 and 230. The response data were analyzed by using frequency distribution, one-way ANOVA, t-test, and chi-square test.
According to the findings, conclusion of this study were listed as follows:
1.The academic and the enterprise both had the same opinion about the necessary of accounting education reform in Taiwan, and before improving and planning accounting education reform, we must first establish Accounting Education Change Committee.
2.The academic and the enterprise both agreed that before attending the CPA exam, students must have accounting master degree; furthermore, we must plan 150-semester hours in university and graduate stage.
3.The academic and the enterprise both agreed that we enhance some skills of students, such as problem-solving, communication, judgement, cooperate-learning, intellectual, interpersonal relationship and decision-making.
Finally, recommendations based on findings and conclusion of the study were made for accounting education reform in Taiwan, including of course program, teaching instruction, a teacher qualified to teach, teaching method and evaluation instrument. We propose some suggestions and opinions to provide reference resources for the academic and the enterprise.
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