課程名稱 |
分析及行為研究 Analytical and Behavioral Research in Accounting |
開課學期 |
109-1 |
授課對象 |
管理學院 會計學研究所 |
授課教師 |
杜榮瑞 |
課號 |
Acc8003 |
課程識別碼 |
722ED5040 |
班次 |
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學分 |
3.0 |
全/半年 |
半年 |
必/選修 |
必修 |
上課時間 |
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上課地點 |
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備註 |
本課程以英語授課。與王泰昌、李書行合授 限本系所學生(含輔系、雙修生) 總人數上限:10人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1091Acc8003_ |
課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
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課程概述 |
Various methods exist for conducting empirical accounting research. While many researchers use field-archival data for empirical investigations, other alternatives such as analytical methods, case studies, survey research, and laboratory experiments can be adopted. In this course, we will offer students with a different perspective on how to formulate an accounting research in an analytical setting and derive the meaningful accounting insights and theories, and how an empirical research can be conducted with data coming from survey or experiments. |
課程目標 |
Students are expected to broaden their perspective and open their mind in doing accounting research. They also are expected to be flexible in using various methods to examine interesting and important accounting issues. Confining one’s research skill to the filed-archival method can have two undesirable consequences. One is that an important issue cannot be investigated when field-archival data are not available. The other is limiting the review of literature to only a subset rather than a complete set due to inability to appreciate research using other methods. |
課程要求 |
Active participation in class discussions is required, in addition to reading the assigned materials. |
預期每週課後學習時數 |
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Office Hours |
另約時間 |
指定閱讀 |
待補 |
參考書目 |
Abdel-Khalik A.R., and B.B. Ajinkya. 1979. Empirical Research in Accounting: A Methodological Viewpoint. American Accounting Association.
Bonner, S.E. 2008. Judgment and Decision Making in Accounting and Auditing. Pearson-Prentice Hall. Chapter 1.
*Libby, R. 1981. Accounting and Human Information Processing. Prentice-Hall. Chapter 1. |
評量方式 (僅供參考) |
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