| Summary: | 碩士 === 國立臺灣科技大學 === 企業管理系 === 98 === Due to changes in various aspects recently, the transition of accountant competency has become focus of researches. This study first reviewed literatures and requirements of accountants, and then concluded on the essential knowledge, skills, attitudes, and disciplines to be possessed by a knowledgeable accounting professional.
From the standpoint of accounting managers, this study surveyed the career experiences and on-site practices of 245 accounting managers of listing companies, and examined their required basic knowledge, professional skills, career attitudes, disciplines, the significance of their positions, and the professional levels of the accounting staffs of the company.
Results showed that, from the standpoint of accounting managers, the expected basic knowledge, professional skills, career attitudes, disciplines, and the significance of their positions of the accountants have great discrepancy from the actual situations of the accounting staffs.
The results can serve as references to accountants, industry, academia and government organizations for resource integration. Suggestions are also proposed on improving the differences between required and actual basic knowledge, professional skills, career attitudes and disciplines, for reviews and future studies.
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