會計領域學位論文研究議題視覺化分析──大數據下之實證

Visual Analytics of Accounting Theses and Dissertations-Empirical Results under Big Data

"學位論文是重要的學術文獻資源，亦可顯示相關領域的研究發展與趨勢。本文以國家圖書館建置之「臺灣博碩士論文知識加值系統」資料庫為樣本來源，蒐集近33年（73~105學年）會計相關系（所）共計12,842篇博碩士學位論文之關鍵字作為研究分析樣本，藉由共詞分析方法（Co-word Analysis），探索國內會計相關系（所）學位論文研究議題並以視覺化方式呈現實證結果。研究結果除顯示各階段重要研究議題外，更發現一、跨領域人才需求引領會計相關系（所），走向多元學科之結合與應用；二、論文數量逐年增加，至103學年達到最高峰，爾後則呈現減少現象；三、財務會計議題為最大宗，審計議題次之，管理會計議題再次之；四、會計研究議題呈現多元及跨領域結合與應用的趨勢。"

"The purpose of this study is to use big data to show the trends and development of accountingresearch. We applied co-word analysis and visual analytics to provide the empirical results. Sincedissertation represents the development and trends of academic research, we collect the keywordsfrom the 12,842 accounting area theses and dissertations in the past thirty-three years (from 73to 105 academic year) from the National Digital Library of Theses and Dissertations in Taiwan.The empirical results are shown as the following: (1) The demand of interdisciplinary experts willlead accounting departments into combination and application of multi-courses. (2) Theses anddissertations in accounting area were in the highest peak in the academic year of 103. (3) The issuesrelated to financial accounting are most extensively examined followed by auditing, and managementaccounting. 4. Accounting issues present a trend of combination and application of interdisciplinaryand multi-courses."