会计学系硕士班.PDFVIP

會 計 學 系碩 士 班 高等會計理論 Advanced Accounting Theory 碩一 必 ( 3 ─ 0 ) The development of Accounting Theory has been a lot in recent years. Basically, the progress is from normative accounting to positive accounting. This class mainly emphasizes on theses new topics; besides, some new accounting standards are toward mark-to-market accounting including valuation of financial instruments. We will integrate more knowledge to add the value of accounting. Basic topics introduced in this class will be the essence of enterprise, asymmetric information, information content, earnings management, valuation and risk management. 高等管理會計 Advanced Management Accounting 碩一 必 ( 3 ─ 0 ) Management accounting systems provide information to assist managers in their planning, control, and decision-making activities. Management accounting activities include collecting, classifying, processing, analyzing, and reporting information to managers. This course focuses not only on the application of management accounting expertise in business administration but also on the process of forming management accounting theory. Specifically, by studying the related literature, it will be contributive to broadening the learners’ horizon in management accounting. 會計研究方法（一） Research Methodology in Accounting (1) 碩一 必 (3 ─ 0 ) This course institute the fundamental knowledge of accounting research. The familiar mathematical method in accouting research such as Calculus, Optimalization, Probability and Decision Science will all be instroduced. Student taking this course will not be required to become an expert in the abovementioned topic but will be encouraged to have futher experience in the application of mathematical method in accounting. 會計研究方法（二） Research Methodology in Accounting (2) 碩一 必 (3 ─ 0 ) The purpose of this course is to equipped the students with the ability to read and understand empirical researches in accounting, to develop the required c