A study on the competency indicators of accounting students in vocational high school

• Main Authors: Yi-Hua Chen, 陳怡樺
• Other Authors: 顏信輝
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/66707148589862998613

碩士 === 淡江大學 === 會計學系碩士在職專班 === 99 === The purpose of this study is to investigate the importance of competence indicators for accounting students in vocational high school and the satisfaction with the quality of accounting education. The target respondents of questionnaire are the accounting teachers from the vocational high school and the University of Science and Technology. The results of this study are as follows: 1. The vocational high school teachers think "the use of accounting procedures" is the most important competence indicator to further studies after graduation, and the "Business etiquette " is the most important employability. 2. The university teachers think that the competence level of vocational graduates is low, especially in "self-learning competence ". 3. The university teachers think that although most graduates choose further studies, but vocational schools must train students the professional competence for career, especially in professional ethics and basic skill of tax. 4. The university teachers are dissatisfied with the 5 teaching effectiveness of core competencies .Their satisfaction are lower than the vocational teachers, and dissatisfied on the whole quality of accounting education. Finally, this study suggests that vocational schools should provide students with different needs, especially related to accounting practical courses, and enhance self-learning and professional ethics. Educational officer should revise the competence indicators for the accounting students in senior vocational school and Enhance the value of the occupational certificate.