臺灣會計學術研究回顧與展望

Review and Prospects of Taiwan Accounting Academic Research

本文旨在回顧並分類從1998年到2006年之台灣會計學術研究，藉以了解過去台灣會計領域相關議題之主要發展，進而指出未來研究的可能發展方向，以提供後續研究者參考。本文將台灣過去會計學術研究分成三大範疇：財務會計研究、管理會計研究及審計研究，針對每一範疇蒐集具有代表性的文獻（其中財務會計研究共計51篇，管理會計研究共計34篇，審計研究共計34篇），並根據相關主題分類出各個範疇的子類別，以能夠了解到目前的研究概況與趨勢。

This paper reviews and classifies the Taiwan accounting academic research during 1998 and 2006 years. By summarizing the research, we can not only understand the main development on Taiwan accounting-related research issues but also point out the future research issues. There are three main accounting research scopes examined: financial accounting research, management research, and auditing research. We choose the major articles in each scope (51 articles in financial accounting research, 34 articles in management accounting research, and 34 articles in auditing research) and identify subcategories in each scope in order to help understand the published research development and the research trend.