| Summary: | 碩士 === 朝陽科技大學 === 會計系 === 103 === This study recognizes the accounting competency and evaluates how much competency can achieve from internships based on the cognition of the managers of accounting firms. The objects of study include managers of accounting firms which ever participate in the internship of an university. This study adopts a method of survey. The content of questionnaire, totally 87 items, is separated into knowledge, skill, and attitude perspectives. The knowledge competency includes financial accounting standard, auditing standard, business law, tax law, and industry knowledge. The skill competency includes practical operation, information application, and communication. The attitude competency focuses on work attitude.
The results of survey about competency reveal that there are significant differences in knowledge competency items between CPA accounting firms and non-CPA accounting firms. The CPA accounting firms also have more skill competency items than non-CPA accounting firms. However, both CPA and non-CPA accounting firms have consistent attitude competency items.
The results of survey about internship reveal that whatever competency categories may be, the achievement of competency is higher while internship in non-CPA accounting firms, consistent with the fact that the CPA accounting firms have more and complex competency items which need more time to achieve. Totally, the most achievement of competency in internship is work attitude, the second is communication, and the third is information application. The less achievement of competency in internship is financial accounting standard, merely 37.82%.
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