課程大綱及進度表
開課系所
會碩一、二
開課學年
98 學年
開課學期
上
課程名稱(中文)
高級管理會計
課程名稱（英文）
Advanced Managerial Accounting
課程碼
R1102
R170210
分班碼
先修科目或先備能力
Financial Accounting
學分數
3
開課教師
王萬成
e-mail
wangw@mail.ncku.edu.tw
電話
X53430
Office Hours
By appointment
課程概述 COURSE DESCRIPTION
In this course, I will primarily focus on two parts. In the first part, I will focus on a
broad review of the foundation for the research in financial accounting. In other
words, the major points will include the following subjects.
1.
Accounting in an ideal setting. Here, present-value-based accounting is
natural.
2.
An introduction to the concept of information asymmetry and resulting
problems of adverse selection and moral hazard.
3.
The environment in which financial accounting and reporting operates.
To achieve the above objectives, the subjects will include the following:
教學目標
PURPOSE
The purpose of this course is to equip student with the basic knowledge of current
accounting research. This includes the foundation of the accounting information as a
decision variable in equity valuation, the demand and supply of accounting
information, accounting in political settings. To achieve this objective, the students
are expected to have basic knowledge in economics, information economics,
economics, and finance.
授課課程大綱明細
1. Accounting Under Ideal Conditions
2. The Decision Usefulness Approach to Financial Reporting
3. Efficient Securities Markets
4. The Information Approach to Decision Usefulness
5. The Measurement Approach to Decision Usefulness
6. Measurement Applications
7. Economic Consequences and Positive Accounting Theory
8. An Analysis of Conflict
9. Executive Compensation
10. Earnings Management Standard Setting: Economic Issues
11. Standard Setting: Political Issues
參考書目
Scott, W. Financial Accounting Theory 5th edition. Scarborough, Ontario: Prentice
Hall Cananda Inc. (滄海)
課程要求
評量方式
1. Midterm: 35%
2. Final: 35%
3. Class participation: 30%.
課程網址 http://iteach.ncku.edu.tw/
助教資訊
備註