Types of Aesthetic Cognition of Accounting Work

• Main Authors: FENG, YU-JEN, 馮于珍
• Other Authors: LIU, CHUNG-CHU
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/f8vz57

碩士 === 國立臺北大學 === 企業管理學系碩士在職專班 === 106 === Every organization needs accountants, whether it is a profit-seeking enterprise, a legal association or a government institution. Regardless of whether the organization entrusts the accounting tasks to external CPA firms or to an internal accounting unit, accountants are responsible for booking, reporting, and ensuring the accuracy of financial statements. Accounting is a career path built on professionalism and experience, and talents sustained are critical in the accounting field. Accountants must be diligent and hardworking. Besides ensuring financial statements to be correct and accurate, accountants also extend to introduce creativity into their work. This study suggests that the combination of accounting work with visual aesthetics and design is a topic worthy of exploration. In accounting, there is no lack of discussion regarding its theory and convention, but there is lack of discussion of aesthetics. Therefore, the combination of accounting work and aesthetic presentation is necessary in this discussion. Based on this notion, there are two objectives of this study: first, to apply creativity to accounting work, and second, to explore the different perceptions of aesthetic preexisting in accounting. In the research method, the research sample population is a group of 90 people derived from a pool of diverse individuals. The data collected is analyzed using the Q method. The study found that the accounting work aesthetics can be categorized into five types: go with the flow aesthetic type, refine on knowledge aesthetic type, rapid and agile aesthetic type, diligent and responsible aesthetic type, solution and direction maesthetic type. This study based on the above results brings forth accounting work-related theoretical and practical recommendations, offering a suggestion to provide more diversification and creativity to accountants in the future.