History and Mission
INTRODUCTION

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 accounting profession. In order to keep up with the quick pace of domestic and international economic development and to meet the need for high-level executives in the field of accounting, the accounting Department established the master program (MBA, with major in accounting) in 1990. Aspiring to raise the standards of research and education in accounting, the department also established a doctoral program in 1993.

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 also offers various elective courses that combine accounting and other business disciplines. Because accounting is by nature an applied social, the department puts a tremendous emphasis on the connection between theoretical study and practical application. Most core courses are designed to include case studies, and experts in the field are frequently invited to speak and interact with students at seminars and roundtable discussions organized by the department. Furthermore, many students volunteer for VITA (Voluntary Income Tax Assistance), helping individuals and small businesses file income tax returns, and gaining valuable experience in tax preparation process. Students wishing to obtain international exposure can participate in the exchange program between the University of Illinois at Urbana-Champaign (UIUC), and the Department of accounting at NTU. The program allows our students to simultaneously earn a Master of Science in accounting degree (MSA) from Illinois and an MBA degree with a concentration in accounting from NTU.

COURSES
Undergraduate Programs

The Department offers a four-year program leading to the degree of Bachelor of Business Administration. A student must compelete a minimum of 133 credit hours, of which 96 are required.

Undergraduate Core Courses

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)

Undergraduate Courses

Business law (3), Calculus (6), Financial Management (3), Outline of Civil Code B (3), Tax Regulation (3)

Master Programs (MBA and EMBA)

The Department of accounting offers a two-year program leading to the degree of Master of Business Administration in anccounting. A minimum of 45 coursework plus a master thesis is required for this MBA program.

Graduate Required Courses

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 methology category, and 12 credits in management categroy.

Ph.D., Programs

The Department of accounting 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 for the fulfillment of the requirement of a Ph.D., degree.

  • Prerequisites :

    The following courses are prerequisites and can be waived with the approval of the chairman: Intermediate Accounting, Cost Accounting / Management Accounting, Auditing

  • Required Courses :

    Empirical Research in accounting (I) (3), Empirical Research in Accounting (II) (3), Analytical and Behavioral Research in Accounting (3), Thesis Writing (I) (3), Thesis Writing (II) (3)

  • Imperative elective Courses :

    Accounting Research Workshop (I) (1), Accouning Research Workshop (II) (1), Accounting Research Workshop (III) (1), Accounting Research Workshop (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), Econometric Theory (III) (3), Multivariate Analysis (3), Experimental Design (3)

FACILITIES
Software Resources

The university library currently holds over 5,000 books related to management in both Chinese and foreign languages, as well as over 400 professional journals. It also provides access to approximately 60 online databases, including business management full-text databases such as ABI/INFORM (Global, Dateline, Trade & Industry, Archive) (ProQuest), accounting and tax databases such as Accounting & TAX (ProQuest), and economic data databases like AREMOS.
The College's computer center offers access to financial analysis databases such as COMPUSTAT Research Insight, stock price databases like the Center for Research in Security Prices (CRSP), international financial research data through Workspace, business and finance full-text databases like EBSCO BSE, analyst forecast databases such as IBES, stock exchange trading information from the NYSE TAQ, securities new issuance, global mergers, acquisitions, and venture capital databases like SDC, Taiwan's economic data through the TEJ database, and research data from the Wharton Research Data Services (WRDS).
The department continuously purchases over 100 books and journals each year, and the department's library preserves all past master’s and doctoral theses as well as other accounting-related books. Additionally, we provide access to accounting and auditing databases such as Audit Analytics, SeekEdgar Service, and IFRS Impact Numbers to support teaching and research needs. Beyond standard operating system software and word processing tools, the department also periodically acquires specialized economic and statistical analysis software, such as STATA, to assist with teaching and research activities.

Hardware Resources

NTU SCS ACCOUNTING RESEARCH CENTER: Since 2013, Professor Ross Watts from the Massachusetts Institute of Technology (MIT) has been invited to serve as the director of the Accounting Research Center in our department. This center functions as the hub for both academic research in accounting and practical applications of accounting. It also organizes various domestic and international accounting academic conferences to train accounting professionals and foster exchanges and collaborations with top global accounting scholars.

 

Master’s and Doctoral Research Rooms: Four research rooms for master’s and doctoral students have been set up in the Teaching Building. These rooms provide space for individual research, group discussions, and idea exchanges. Each room is equipped with personal lockers. The doctoral research rooms also have dedicated research seats and computer equipment for each student.

 

Undergraduate Self-Study Room: A self-study room for undergraduate students is available in the Teaching Building, providing a quiet space for studying. The room is equipped with a desktop computer and a printer for students to access information and print course-related materials.

 

Computer Lab: Managed by full-time computer assistants, the computer lab is primarily available for our department's master’s and doctoral students to run programs, collect data, and write theses.

 

Departmental Student Association Activity Space: This space is mainly available for undergraduate students to plan student activities, create event materials, rehearse, and store personal belongings and event-related equipment. Lockers and shelving units are provided for students to store their personal books, items, and various activity tools.

 

Auxiliary Teaching Equipment:

The following auxiliary teaching equipment is available in the department's offices and computer labs:

Desktop personal computers

Laptops

Digital single-lens projectors

Laser printers

Presentation mice

Digital cameras

Digital camcorders

Digital voice recorders

ACADEMIC ACTIVITIES
  • 1. Workshops :
    Workshops would be held irregularly a month, the faculty and Ph.D. students and international scholars are invited to present their papers.
  • 2. The Accounting Theory and Practice Conference :
    Since 1989, the Accounting Theory and Practice Conference has been the largest annual academic event in accounting in Taiwan, providing a vital platform for scholars, professionals, and students to exchange insights on the latest developments in accounting theory and practice. This conference not only fosters academic discussions but also enhances the research environment and international influence of our department.
    Over the years, we have collaborated with prestigious international academic institutions and organizations, including:
    • • 5th Annual Conference: Co-hosted with the American Accounting Association (AAA) Executive Committee and Academic Accounting Conference (1993)
    • 6th Annual Conference: Co-hosted with California State University, Fresno
    • • 7th Annual Conference: Co-hosted with the International Federation of Accountants (IFAC)
    • 8th Annual Conference: Co-hosted with the University of Illinois, Urbana-Champaign, in Taipei
    • 9th Annual Conference: Co-hosted with the Taiwan Accounting Association
    • 2012, 2019, and 2025 Annual Conferences: Jointly organized with the Taiwan Accounting Association in Taipei
  • Each year, the conference attracts scholars and professionals from around the world, fostering global academic exchanges and significantly contributing to the advancement of accounting research and practice in Taiwan.
  • 3. International Conferences :
    Our department is committed to promoting international academic collaboration. In recent years, we have successfully organized several large-scale international conferences in partnership with leading academic institutions worldwide, further strengthening the link between research and practice.
    Notable international conferences include:
    • • Kyoto University and National Taiwan University Business Analysis Workshop: Facilitating in-depth discussions among scholars in the Asia-Pacific region on accounting and finance
    • • The Eleventh International Conference of the Journal of International Accounting Research: Providing a platform for scholars to present their latest research findings in the field of international accounting
  • These international conferences not only expand the research perspectives of our faculty and students but also support the development of young scholars and foster closer collaboration between academia and industry.
CAREERS AND FURTHER STUDIES
Professional abilities

Accounting, Auditing, Taxation, Financial Management, General Management, Financial Planning and Analysis

Further studies
  • Graduate Institute of Accounting
  • Graduate Institute of Finance
  • Graduate Institute of Business Administration
  • Graduate Institute of Management
  • Graduate Institute of Law
Career options

Most students graduating from department of accounting or with an MBA in accounting seek jobs in accounting firms. There are also students choose to work in accounting or finance departments in companies, which others take the national exams to work in governmental accounting, auditing, tax, and SEC departments. After staying in CPA firms for three to five years, some transfer to other companies according to their interests and opportunities. Actually, it is not difficult for those in the accounting profession to transfer to other fields related to business. However, vice versa, those majoring in other fields might struggle to surpass accounting professionals. Our mission is to provide solid accounting training along with over-all management skills. With integrated accounting training, we are confident our students will become outstanding leaders in public or private institutions in future.

CONTACT INFORMATION

Established in: 1985

Chair: Pei-Cheng Liao

Tel: +886-2-33661110

Fax: +886-2-23638038

Website: http://www.acc.ntu.edu.tw

E-mail: macct@ntu.edu.tw