專業證照對會計人才甄選之影響－以台灣南部地區為例

Impacts of Occupational Certification on Accounting Manpower Acquisition-A Case Study in Southern Taiwan

林蔚珉(Wei-Min Lin)；王育婷(Yu-Ting Wang)

證照 ； 企業徵才 ； 會計人力 ； occupational certification ； recruitment ； accounting personnel

創思學刊

34期（2015 / 10 / 01）

105 - 121

繁體中文

在升學普及的情形下，多元性教育政策強調人才適性發展，在技職教育方面，強調學生實務及技術能力，政府單位及民間機構舉辦許多證照考試，學校亦鼓勵學生積極取得專業相關證照，其中會計專業相關證照首推會計師及記帳士，再者是會計乙級及丙級檢定。但是以企業徵才而吉，何種專業證照對會計人才甄選有所助益，值得進一步的探討。本研究採問卷調查方式，透過104人力銀行、yesI23等求職網選取南部地區（台南、高雄及嘉義）會計人才需求企業為樣本，共郵寄及回收之問卷分別為268份及80份，有效回收率約3成，並進行相關統計分析，探討何種會計專業證照在企業聘用會計人力時為主要考量。本研究結果顯示，企業徵才時，最重視應徵者「面談反應、工作經歷」，對會計專業證照雖持肯定態度，但僅為聘用與否之次要考量。其次，企業主管認為稅務會計相關證照具有指標性，但是對員工為了調薪及升遷持續取得相關證照並不表認同。因此就技專院校會計教育而言，在協助學生就業的考量下，不必要量化學生的專業證照，應規劃就業訓練有關課程及提供學生在就學期間職場實務之體驗。

Currently, higher education is accessible for most people in Taiwan, and pluralistic education policies encourage individuals to follow a career path based on their aptitude. A person's educational background is no longer necessarily related to his or her occupation. In technical and vocational education, the practical and technical abilities of students are considered essential, and schools encourage students to actively acquire occupational certification, as evidenced by the numerous certification tests held by both public and private institutions. Recognized certifications in the field of accounting mainly include Certified Public Accountant (CPA) and Certified Bookkeeper (CB), and Class B and Class C Certified Accounting Technician (CAT). However, regarding business human resource acquisition, further investigation is needed to determine which type of occupational certification facilitates human resource acquisition in the fie ld of accounting. Therefore, the present study investigates human resource practices by using a questionnaire survey. A research sample is recruited from such employment websites as 104 Human Resources Bank and yes 123 to survey businesses-seeking accounting personnel in the Southern Taiwan, including Tainan, Kaohsiung, and Chiayi. Among 268 distributed questionnaires, 80 are retrieved, yielding a valid retrieval rate of approximately 30%. A data analysis is undertaken to investigate which type of accounting certification is a factor in the decision to hire accounting personnel. The results of this study show that when businesses hire personnel, Interaction During the Interview and Work Experience are two factors they value the most. No positive relationship exists between accounting occupational certification and recruitment, but business executive officers generally approve of having certification. In addition, although business executive officers consider being a Certified Tax Accountant as a crucial type of certification, other certifications, such as Class B and Class C CAT and Basic Word Processing Technician, may also be viewed favorably. However, business executive officers do not approve of employees continuing to acquire further certification to increase their salary or receive a promotion. Therefore, regarding accounting education in technical and occupational institutes, this study suggests that the schools should not evaluate the occupational certification of students on a quantitative basis, but rather, the schools should design job-training courses and offer practical career practices to students to assist them in obtaining employment.