History and Mission
DEPARTMENT OF ACCOUNTING
While the National Taiwan University traces its root back to 1919 when the Japanese colonial government founded the Taiwan Senior Commerce School, the Department of Accounting was established under the College of Management in 1987. The Accounting Department provides talented students with the knowledge necessary to successfully compete in tomorrow's business environment. The Department upholds its tradition of excellence by recruiting highly respected and knowledgeable faculty, preparing students for professional licenses in accounting, and supporting theoretical and applied research projects relevant to the accounting profession. In order to keep up with the fast-paced domestic and international economic developments and to meet the needs of high-level executives in the fields of accounting, the Accounting Department established the master's program (MBA, with a major in accounting) in 1990. Aspiring to raise the standards of research and education in accounting, the Department also established a doctoral program in 1994.
The core curriculum of the Accounting Department can be divided into four different concentrations: general accounting, auditing, taxation, and accounting information systems. In order to give students a broad knowledge of business fundamentals, the Department offers various elective courses that combine accounting and other business disciplines. Because accounting is by nature an applied social science, the Department places a tremendous emphasis on the connection between theoretical studies and practical application. Most core courses are designed to include case studiesExperts in the field are frequently invited to speak and interact with students at seminars and roundtable discussions organized by the department. Our vision is to establish an excellent learning and research environment, and to be acknowledged as one of the leading accounting departments in the world.
The NTU Accounting Department currently has 22 full-time faculty members. All of them hold Ph.D. degrees including: 18 from the U.S., 2 from the U.K., 1 from Japan, and 1 from Taiwan. About one third of our faculty have published in the world’s top 3 accounting journals. Recently, our faculty members won the 2008 American Accounting Association Financial Accounting and Reporting Section's Best paper award and the 2009 Best Paper Award for Issues in Accounting Education. We have a record high number of (15) papers accepted for presentation at the 2010 American Accounting Association Annual Meeting.
In addition to publishing in leading international journals, our faculty are also frequently sought after by private and government organizations including: Bank of Taiwan, Taiwan Stock Exchange, Taiwan Tobacco & Liquor, China Airlines, and various listed companies to contribute their expertise as directors or supervisors. Members of the faculty have served as CFO of Chunghwa Telecom, presidents of both the Taiwan Accounting Association and the Corporate Governance Association in Taiwan, as well as commissioners of the Financial Supervisory Commission, etc.
The Department offers a four-year program leading to the degree of Bachelor of Business Administration. A student must complete a minimum of 133 credit hours, of which 96 are required. Courses included: Principles of Accounting(6), Intermediate Accounting(6), Advanced Accounting(6), Cost & Management Accounting(6), Auditing(6), Economics(6), Statistics(6), Accounting Information Systems(3), Business Management(3), Business law(3), Calculus(6), Financial Management(3), Outline of Civil Code B(3), Tax Regulation(3).
Master Programs (MBA and EMBA)
The Department offers a two-year program leading to the degree of Master of Business Administration in accounting. A minimum of 45 coursework plus a master thesis is required for this MBA program. Courses included: Accounting Information Systems Seminar(3), Advanced Auditing(3), Advanced Financial Accounting theory(3), Advanced Management Accounting(3). Among elective courses, our MBA program requires at least 9 credits in the accounting category, 3 credits in the methodology category, and 12 credits in management category.
The Department offers the degree of Doctor of Philosophy. A minimum of 43 credits of coursework, which includes 15 credits in required courses, 19 credits in imperative elective courses and 9 credits in general elective courses are required. In addition, a doctoral dissertation is also necessary to fulfill the requirement of a Ph.D. degree. Courses included: Empirical Research in accounting(I)(3), (II)(3), Analytical and Behavioral Research in Accounting(3), Thesis Writing(I)(3), (II)(3), Accounting Research Workshop(I)(1), (II)(1), (III)(1), (IV)(1), Research methodology courses have to be elected: Econometric theory(I)(3), Microeconomics(I)(3). At least two of the following research methodology courses have to be elected: Econometric Theory(II)(3), (III)(3), Multivariate Analysis(3), Experimental Design(3).
International Partner Schools
Dual Degree Programs with the University of Illinois at Urbana-Champaign(Dual Master Degrees), and Waseda University, Japan(Dual Bachelor Degrees), and City University of Hong Kong, China(1+2+1, Dual Bachelor Degrees).
Joint Degree Programs with the University of Illinois at Urbana-Champaign(4+1, Bachelor+Master), and the University of Texas at Dallas(4+1, Bachelor+Master).
The Department held several important international conferences these years, such as the 2012 Accounting Theory and Practice Conference, the 2012 SUFE-NTU-CITYU Accounting Research Camp, the 2010 Illinois International Accounting Symposium, the 2010 Asia-Pacific Management Accounting Association Forum, the 2007 APAJE Symposium on Accounting, and workshops with Kyoto University and Peking University every years which has attracted participants from all over the world.