誰會成為會計系學生——論選才標準之影響

Who will Become Accounting Majors? The Influence of Admission Requirements

大學會計教育對啟蒙及厚植會計人才而言舉足輕重，然而不同的選才標準究竟對選才結果有何影響，現有文獻仍付之闕如。本研究蒐集各校會計系在2017年到2020年間，個人申請第一階段採計科目與篩選倍率之資料，探討選才標準改變是否影響招收學生之組成。本研究有下列發現：第一，若原採計科目含自然，而之後排除該學科，則錄取學生志願含理組科系的比率顯著下降。第二，若採計科目或篩選倍率條件中含有自然，在控制其他因素下，報到率顯著較低、而錄取的學生志願含理組科系的比率則顯著較高。第三，篩選標準改為僅採計2科的學系，實證結果部分支持錄取學生志願含技專院校的比率增加，亦即此項變動可能有助於吸引高職學生。

Accounting education in the University plays an enlightening role in cultivating accounting professionals. However, barely any study has examined how admission requirements affects the outcomes. This study fills in this void by investigating whether the changes in admission requirements relates to the rate of registration and the composition of applicants. We document the following findings. First, the removal of natural science from admission requirement courses significantly reduces the percentage of applicants who also apply for bachelor’s degree admission in STEM (science, technology, engineering, and mathematics) fields. Second, the presence of natural science as a required course to evaluate applicants leads to a lower rate of registration and a higher percentage of applicants who also apply for bachelor’s degree admission in STEM fields after controlling for other variables. Third, the result weakly supports that reducing the number of required courses to two increases the percentage of applicants who graduate from vocational high schools, i.e., such changes may help expand the spectrum of applicants.