Studies on Profession Ethics Developed Through General Education of Students of Accounting Department in Colleges and Universities

• Main Authors: Wang Ling Yi, 王齡苡
• Other Authors: Chen Guang Guu
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/55775734139576874966

碩士 === 國立彰化師範大學 === 商業教育學系在職進修專班 === 91 === Abstract Currently, the event of Enron and World Com’s manipulation of accounting has made people frighten and lost confidence to the profession of accounting in America. Even more, this event has harmed the world’s finance and economics, and made us cannot help to face up to the profession ethics. The purpose of the study is to know how to train the students of university’s department of accounting to bring up the profession ethics through general education courses. The research methodology was using the interview with specialists and survey. We interviewed with more than ten scholars and accounting specialists and asked them to set up the courses and outlines for those courses. It sent 900 questionaires, and got 485 returned effectively, then analyzed using descriptive statistics, T-test and One-way ANOVA, results show as following: 1. The professional accountants regarding the department of accounting must set up the following courses for general education to bring up the profession ethics: (1) Human relation and Communication (2) Emotion control (3) Profession ethics—for accountants 2. The professional accountants regarding the department of accounting must set up the following outlines for general education courses to bring up the profession ethics: (1) Fine way to manage with pressure (2) Communicate effectively: attitude of communication (3) Communicate effectively: speech and non-speech (4) Settle up the conflicts with people (5) Controlling the emotion at work (6) The way to control working emotion (7) Emotion control and conflicts management (8) Honesty, objective, fairness independence and the confidential (9) Professional ability and rules of technicality (10) Professional virtue criterion of the accountant 3. Accountant’s sex, major field was not influence the required qualification for the profession ethics to achieve through general education. 4. Accountant’s age, educational background, instructional years, jobs, districts and trades were the important factors to effect the required qualification by the general education to ask for bringing up the profession ethics.