政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/112547
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113318/144297 (79%)
造訪人次 : 51065428      線上人數 : 978
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/112547


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/112547


    題名: A Literature Review of Accounting Academic Research in Taiwan
    臺灣會計領域研究之回顧與展望
    作者: 吳安妮
    彭火樹
    郭翠菱
    詹凌菁
    Wu, Anne
    Peng, Huo-Shu
    Kuo, Tsui-Lin
    Chan, Ann Ling-Ching
    貢獻者: 會計系
    關鍵詞: 財務會計;審計;管理會計;租稅;會計資訊系統
    Financial Accounting;Auditing;Management Accounting;Taxation;Accounting Information System
    日期: 2016-03
    上傳時間: 2017-09-06 16:36:07 (UTC+8)
    摘要: 本文主要針對1984年至2014年之間，臺灣會計領域在國內主要學術期刊發表之文章進行回顧，藉此了解臺灣會計學術界各領域研究在不同時間之發展情況與研究成果，並進一步探討未來可能之研究議題及發展方向。本文將會計領域分為財務會計、審計、管理會計、租稅相關及會計資訊系統等五個子領域，總樣本文獻934篇，其中734篇收錄於科技部歸類為管理和經濟領域的23本TSSCI期刊，其餘則收錄於中華會計學刊、當代會計及會計審計論叢等重要會計學術期刊。本文針對不同的子領域從事深入的引據串連及比較分析，以期呈現國內期刊有關會計領域文獻的完整樣貌，統合出跨文獻之共通結論，最後提出未來可能之研究發展方向，俾供後續研究者之參考。
    This study reviews the academic research of accounting area in Taiwan during the period 1984 to 2014. The purposes of this study are to provide a thorough understanding of the longitudinal accounting research, and to explore potential research topics of accounting in the future. We categorize accounting research into five sub-areas: financial accounting, auditing, management accounting, taxation, and accounting information system. We collect 934 studies, and 734 of them are included in 23 TSSCI journals in the fields of management and economics classified by the Ministry of Science and Technology. Others are included in influential accounting journals which are Taiwan Accounting Review, Journal of Contemporary Accounting, and Review of Accounting and Auditing Studies. Of the sub-areas, we highlight important research issues and provide logical linkages and comparative analyses. We take a holistic view in order to understand the research trend and discover issues that can be addressed in future accounting research.
    關聯: Journal of Management, Vol.33, No.1, pp.139-187
    資料類型: article
    DOI 連結: http://dx.doi.org/10.6504%2fJOM.2016.33.01.06
    DOI: 10.6504/JOM.2016.33.01.06
    顯示於類別:[會計學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML2771檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋