基本素養 Basic Literacy

理論與實務並重
具備處理、分析與溝通企業會計資訊之實務能力
Practical Application
to ensure that the students develop a capability of processing, analyzing and conveying accounting information
企業倫理與社會責任
維護專業道德、倫理及社會責任
Social Responsibility and Business Ethics
to encourage and help the students to develop social awareness and ethics in the accounting profession
人文與法治涵養
培養人文素養與法治觀念
Humanities and Rule of Law
to help the students develop Humanities and understand the rule of Law
創意學習
發展並運用新奇的、原則的或發明的學習方法
Creative Learning
Developing and using the novel, original or inventive learning methods
國際觀
培養學生成為具有國際觀之會計專業人才
Global Awareness
to turn the students into accounting professionals with an international vision
國際交流
鼓勵學生參與國際交換學生計畫
International Exposure
to encourage student to participate in international student-exchange programs.

核心能力 Competence

專業知識能力
擁有理論和實務兼備的會計相關專業知識與態度
Professional Knowledge
to educate the students to possess professional knowledge and attitude in both accounting-related theories and practices
領導溝通與合作
有效溝通及團隊合作的能力
Leadership, Communication and Cooperation
to help the students cultivate a capability of effectively communicating and cooperating with peers
創新思考能力
提出創新性的會計及財務解決方案的能力
Development and Innovation ability
to help the students to be able to tackle accounting and finance challenges in an innovative manner
創造性地解決問題
辨識、分析及創造性地解決會計及財務問題的能力
Ability to solve problems innovatively
to train the students to grow ability to identify, analyze and solve accounting and finance problems in an innovative manner
批判能力
培養學生成為具有批判性思維之會計專業人才
Critical Thinking
to train the students to be accounting professionals who are able to think critically

課程概述 Course Description

This course investigates selected accounting and financial topics. Through presentations and discussions, this course aims to enhance students’ understanding of accounting and finance research, and to strengthen their ability of critical thinking. Before reviewing academic literature, this course will introduce basic research methods and skills. It will elaborate general steps of conducting research and will discuss writing skills. Hence, this course should be very helpful for students in establishing their own research projects.
This course investigates selected accounting and financial topics. Through presentations and discussions, this course aims to enhance students’ understanding of accounting and finance research, and to strengthen their ability of critical thinking. Before reviewing academic literature, this course will introduce basic research methods and skills. It will elaborate general steps of conducting research and will discuss writing skills. Hence, this course should be very helpful for students in establishing their own research projects.

課程學習目標 Course Objectives

  • Overview of basic methodology
  • Understanding advanced research design
  • Selected research topics and measures
  • 課程進度 Progress Description

    進度說明 Progress Description
    1Introduction
    2Framework of Research & Philosophy of Science
    3Problem formulation & Theory Building
    4Research Methodology Intro
    5Research Methodology: Survey
    6Research Methodology: Field Studies
    7Research Methodology: Experiment
    8Research Methodology: Analytical Method
    9Research Methodology: Case Study
    10"Endogeneity Issue Difference in Differences; Change Analysis"
    11"Endogeneity Issue Heckman Two-Stage"
    12"Endogeneity Issue Propensity score matching"
    13Value relevance
    14Earnings Quality: Accruals management
    15Earnings Quality: Real activity management
    16Earnings Quality: Benchmark Beating
    17Audit fees, audit quality, internal controls
    18Presentation of the term paper
     以上每週進度教師可依上課情況做適度調整。The schedule may be subject to change.

    有關課程其他調查 Other Surveys of Courses

    1.本課程是否規劃業界教師參與教學或演講? 否
    Is there any industry specialist invited in this course? How many times? No
    2.本課程是否規劃含校外實習(並非參訪)? 否
    Are there any internships involved in the course? How many hours? No
    3.本課程是否可歸認為學術倫理課程? 否
    Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics? No
    4.本課程是否屬進入社區實踐課程? 否
    Is this course recognized as a Community engagement and Service learning course? Which community will be engaged? No