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

Financial accounting is an important area in accounting and has a great impact on economies. Nowadays, economic conditions change rapidly and financial reporting standards continue to evolve. Under these circumstances, it is crucial to understand the underlying financial accounting theories. Therefore, this course aims to introduce major financial accounting theories and their developments. It will cover main topics in financial accounting, such as information asymmetry, value relevance, measurement, contracting, and earnings management. Furthermore, this course will give students opportunities to discuss real cases and study journal articles. This should help them to link theories to practices, and make them be able to think critically on accounting issues.
Financial accounting is an important area in accounting and has a great impact on economies. Nowadays, economic conditions change rapidly and financial reporting standards continue to evolve. Under these circumstances, it is crucial to understand the underlying financial accounting theories. Therefore, this course aims to introduce major financial accounting theories and their developments. It will cover main topics in financial accounting, such as information asymmetry, value relevance, measurement, contracting, and earnings management. Furthermore, this course will give students opportunities to discuss real cases and study journal articles. This should help them to link theories to practices, and make them be able to think critically on accounting issues.

課程學習目標 Course Objectives

  • to introduce the evolution of modern accounting theory
  • to provide students with fundamental research methodology
  • to encourage students to investigate current accounting issues
  • 課程進度 Progress Description

    進度說明 Progress Description
    1Course Introduction; How to make presentation.
    2Chapter 1. Introduction;
    3Chapter 2. Accounting Under Ideal Conditions
    4Chapter 3 The Decision Usefulness Approach to Financial Reporting
    5Chapter 4 Efficient Securities Markets
    6Chapter 5. The Information Approach to Decision Usefulness
    7Chapter 6. The Measurement Approach to Decision Usefulness
    8Mid Term Exam
    9Chapter 7. Measurement Applications
    10Chapter 8. Economic Consequences and Positive Accounting Theory
    11Chapter 9. An Analysis of Conflict
    12Chapter 10. Executive Compensation
    13Chapter 11. Earnings Management
    14Chapter 12. Standard Setting: Economic Issues
    15Chapter 12. Standard Setting: Economic Issues
    16Chapter 13. Standard Setting: Political Issues
    17Chapter 13. Standard Setting: Political Issues
    18Final Exam
     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?
    Is there any industry specialist invited in this course? How many times?
    2.本課程是否規劃含校外實習(並非參訪)?
    Are there any internships involved in the course? How many hours?
    3.本課程是否可歸認為學術倫理課程?
    Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics?
    4.本課程是否屬進入社區實踐課程?
    Is this course recognized as a Community engagement and Service learning course? Which community will be engaged?