Employability preparation: reflection and reform on accounting curriculum in Taiwan

摘要

With the deregulation of higher education in Taiwan, almost every student can attend colleges or universities. However, during the era of economic recession, educational background is no longer the only criteria for employment. Instead, professional technical knowledge and skills are getting more important. According to data released by Directorate General of Budget Accounting and Statistics in 2008, the national unemployment rate in Taiwan was 3.91% in 2007; however, the unemployment rate for people with college or graduate degree was 26.27% in 2007. This social phenomenon of discrepancy should draw attentions of the public.rnAccording to Johnstone [16], the purpose of higher education is deemed to improve both national economic growth and individuals prosperous. Therefore, the goal and curriculum design in higher education should response to this issue accordingly. This study will explore accounting curriculum and design in colleges and universities. Practitioners' opinions will be collected and analyzed via Modified Delphi Method and Analytic Hierarchy Process. Consensus and weight of importance will be obtained through data analysis. Curriculum suggestions for accounting program will be provided as results of this study.