會計畢業生為會計教育的「產出」，亦為企業的人力「投入」，因此學生於學校課程所學為何，足以影響其未來於企業中所扮演的角色。目前台灣正面臨會計準則轉換的時期，由原先的一般公認會計原則(GAAP)轉換成國際財務報導準則(IFRS)，國際財務報導準則與以往一般公認會計原則的最大差異之一，為國際財務報導準則以原則性規範(principle-based)為主，較以規則性規範(rule-based) 為主的一般公認會計原則須具備更多的專業判斷。因此，本研究主要為探討現行會計教育的學生於修讀會計課程後，是否已具備商業決策能力，可為企業作出有效的決策，同時亦探討查核人員是否可藉由工作經驗提升決策的判斷能力。本研究採用實驗研究法，探討主題歸納為下列兩點：一為會計知識對以成本為基礎的決策能力之影響；二為工作經驗對以成本為基礎的決策能力之影響。本研究結果顯示，大學生、碩士生與查核人員對於成本為基礎的決策能力皆為良好，但碩士生決策能力與大學生相較之下並不具程度上的差異，多元迴歸分析結果顯示，會計知識的程度並未影響以成本為基礎的決策能力，而具有工作經驗者與以成本為基礎的決策能力呈正向相關，亦即受測者具工作經驗有助於提升其成本相關決策的判斷能力。另外，本研究發現受測者具有的會計知識必須累積達到一定的程度，如此工作經驗對於成本決策能力才有正面影響。 Accounting graduates are not only accounting education’s “outputs”, but are also company human resource’s “inputs”. What the students learn from the school curriculum could affect their roles in the enterprises. Taiwan is facing a period of accounting standards conversion, which is converted from General Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). One of the biggest differences between GAAP and IFRS is that GAAP is mainly rule-based but IFRS is mainly principle-based. Therefore, accountants must have more professional judgment to face the new challenges. This study examines whether accounting education students have effective decision-making ability for the enterprise. It also examines whether work experiences enhance decision-making ability. The experiment results indicate that the degree of accounting knowledge doesn’t affect the cost-based decision-making ability. However, subjects with work experience help to enhance the cost-related decision-making ability. In addition, this study finds that work experiences have a positive impact on decision-making ability only when accounting knowledge is accumulated to a certain degree.
