電子檔下載：2006年

2005年

   2004年

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PREFACE

This annual report presents the research activities and accomplishments of the faculty and students in the Department of Accounting and Information Technology (AIT) at the National Chung Cheng University. During the year 2004, the AIT Department’s graduate to undergraduate student ratio was 0.7 to 1. We serve 283 undergraduate and 188 Master students. During the year we successfully conferred 68 Bachelor degrees and 30 Master degrees.

The Department of Accounting and Information Technology has a faculty of fourteen full-time professors. Our three full-time administrative staff members and three full-time research assistants provide supporting services for the department’s research, education and outreach functions. Last year’s outreach efforts generated 36 contracts for research projects yielding over 38 million NT dollars in revenues for the department. The faculty and graduate students have jointly published 32 technical manuscripts in international journals, 9 papers in domestic journals and 37 conference papers. Our performance is directly linked to the dedication of all of our faculty members, staff and world-class graduate students.

Aligned with our academic excellence, we continue to promote international scholarship and the building of solid industrial networks. We have continued the international visiting program to JAPAN in 2004 summer and USA in 2005 spring. The visiting includes TOYOTA, FujiFilm, UC Berkeley, Standford University, UCLA, etc. We also have many international visitors form USA, Canada, Hong Kong, China, UK, etc. We also have a group visiting students from University of Miami, USA. Further, the Department has successfully built the e-Commerce and e-Manufacturing Resarch Center as an interdisciplinary resource center to engage in international cooperation with the Hong Kong Polytechnic University.

Over the past eleven years, the department has worked diligently to achieve academic leadership in Taiwan’s accounting and information technology community. We will continue our tradition of research and teaching excellence in the years to come. This Annual Report serves as a footprint of our lasting efforts and commitment. Every Spring semester, it always takes a tremendous amount of work to collect, organize and verify the research output of the department of this report. I would like to express my special appreciation to the departmental staff members, Ms. M.S. Wu, Ms. P.C. Chu, and Ms. A.L. Su for their contribution to the annual report.

 Dr. Shi-Ming (Jack) Huang
Head & Professor, Department of Accounting and Information Technology
Director, Center for e-Manufacturing and e-Comme

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會計學系九十五學年度年度報告

本系包括大學部、研究所、碩士在職專班及博士班，分別成立於民國八十六學年度、八十二學年度、八十九學年度與九十四學年度，原名稱為會計學系，由於資訊科技發達，本系鑑於資訊科技專業人才的會計知識不足，會計專業人才缺乏足夠資訊與系統之訓練，九十四學年度改名為會計與資訊科技學系。本系在課程的規劃上，以培養具備雙領域專長的會計人才為目標，除原本會計專長的培養外，更積極加強資訊科技等第二領域的訓練，使學生畢業後有更寬廣的前景。本系現有十三名專任教師，其中三位教授、三位副教授、六位助理教授及一位講師，至今已有十二屆碩士班畢業生及六屆學士班畢業生。九十四學年度計有27位碩士畢業生，58位學士畢業生。

在老師學術研究方面，本系今年度共接受國科會委託研究計畫十二件、教育部委託計劃一件、衛生署委託計劃一件、生產力中心委託計劃二件，總金額為新台幣約三千萬元。依循國科會針對台灣會計學術單位之研究表現吳安妮等(2004)所作之統計調查，在考慮系所教師員額及教師教學年資後為基礎，於「平均每人每年學術期刊著作發表統計（以各系現有教師過去十年學術期刊著作表現為準）」評比項目中，國外期刊部分中正大學會計系排名第3，僅落後政治大學及台灣大學。國內期刊部分中正大學會計系則排名第2，僅落後台灣大學。顯示本系在研究上有很好的發展性。本系於89年度與其他系所著手成立「電子商務學程」，學生在畢業時，能夠同時取得會計學士證書及「電子商務學程」之修業證書。另外本系亦與香港理工大學簽定合作協定，修畢電子商務學程同學，可至香港理工大學修讀電子商貿課程，一年取得碩士學位。此學程除了讓學生學習會計專業知識外，更訓練學生在電子商務競爭環境中能掌握法規及科技改變、資訊系統規劃及策略研擬等能力。

為使學生增廣見聞，本系於95年舉辦超過30場的演講，邀請多位國內外知名業界人士蒞臨演講，並舉辦有學生日本海外學習活動，美國西岸海外學習活動及香港理工大學海外研討會活動，以矽谷、史丹佛大學、柏克萊大學、香港理工大學與太平洋交易所為主進行企業及學術參訪，旨在加強課堂學習之不足並擴展學習領域，交流受益匪淺。另外，為提供學生接觸國際化的機會，本系已陸續規劃多門英語授課課程，並於本學年度與香港理工大學與美國邁阿密大學進行交流，以提昇學生國際化的視野。

在教學研究設備上，每年均更新台灣經濟新報社之上櫃公司財務與股價資料庫、上市上櫃公司財務報表光碟資料庫、及美國財務會計準則委員會（FASB）之財務會計研究系統（FARS），本學年度除續訂Compustat Research Insight (Global)資料庫外並增購I/B/E/S (Institutional Brokers’ Estimate System) 及CRSP (Center for Research in Security Prices)資料庫，對支援教學與研究，有相當大的助益。本系更為ACL(Audit Command Language)通用稽核軟體在台灣所成立的第一間與唯一的學術界教育訓練中心，相關所需軟體設備由安侯建業會計師事務所（KPMG）與ACL Services Ltd（加拿大）捐贈。

另外，本系正積極朝向科技整合系所發展，於本學年建置多間的特色實驗室與研究室，計有：

◆ 績效管理實驗室           ◆ 會計資訊專業電腦教室

◆ 電腦稽核實驗室           ◆ 企業資源規劃實驗室

◆ 策略成本管理實驗室       ◆ 智慧資本研究與應用實驗室

◆ 財務市場行為研究實驗室   ◆ 商業智慧實驗室

本系的研究與教學能量在過去的一年已有很大成就，每年10~11月份，各大會計師事務所均會親至本系徵才，學生通常於畢業前半年即可找到二至四個工作，學生畢業後工作無慮，是目前最熱門的系所，亦是本校極具特色的系所。回顧2006年，本系在教學研究與學生輔導上已建立起一很好的基石，展望2007年，我們將積極往追求更卓越的目標前進。

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The 2006 Annual Report for the Department of Accounting

Our department includes an undergraduate program, a graduate program, an executive MBA program and a PHD program.  These programs were founded in 1997, 1993, 2000 and 2005, respectively. The original name of our department was the Department of Accounting.  However, we discovered that students with information technology background lack knowledge in accounting, and those with background in Accounting are short of training in information and systems.  Therefore, we changed the name of our department to the Department of Accounting & Information Technology.  The curriculum in our department is focused on fostering accounting experts with double specialties.  That is, in addition to developing students’ expertise in accounting, we also enforce students’ training in a second area such as information technology.  Our goal is to broaden students’ future prospects.   

There are 13 faculty members in our department, including 3 professors, 3 associate professors, 6 assistant professors and 1 lecturer.  Our department has graduated 12 classes of master’s students and 6 classes of undergraduate students since our establishment. The statistics reveal that there were 27 graduates from our graduate program and 58 graduates from our undergraduate program in 2005.

 With respect to the research of our faculty members, this year our department accepted 9 plans commissioned by the National Science Council, 3 plans commissioned by the Ministry of Economic Affairs and 1 plan commissioned by the Ministry of Education. The grants total more than NT$10,000,000.  In addition, according to the survey of research performance in Taiwan made by Anne Wu in 2004 under the commission of the National Science Council, with regards to the average number of publications per person per year, our department ranked number 3 (after National Taiwan University and National Chengchi University) in international journal publication and number 2 (after National Taiwan University) in domestic journal publication.  These indicate that our department has great potential in academic research. 

We also established the” E-Commerce Learning” curriculum.  This enables students to receive diplomas for bachelor degrees in accounting and certificates for completing the” E-Commerce Learning” curriculum at the same time.  The” E-Commerce Learning” curriculum not only cultivates students’ expertise in accounting but also trains students to be well equipped with the ability to design information systems, to form strategies, and to be well versed in regulations and technological changes in the competitive environment.

In order to encourage students to expand their horizon, we held over 30 lectures in 2006 by inviting professionals in various fields of business.  We also led student visits to Japan and the United States.  With regards to our trip to the U.S., we visited companies in Silicon Valley and schools such as Stanford University and UC Berkeley.  These visits supplement our courses and expand students’ perspectives.  In addition, we co-hosted the 2007 International Conference on Accounting and Information Technology with Hong Kong Polytechic University.  Furthermore, in order to provide students with opportunities to be internationalized, we plan to gradually introduce various English lectured courses and to interact with The Hong Kong Polytechnic University and University of Miami, U.S.A.

The department also has excellent research and teaching facilities.  We update annually the Taiwan Economic Journal (TEJ) database, the Financial Accounting Research System (FARS) published by the U.S. Financial Accounting Standards Board, and Compustat Research Insight (Global).  This school year, we also subscribed to I/B/E/S (Institutional Brokers’ Estimate System) and CRSP (Center for Research in Security Prices) databases.  These provide tremendous support for out research and teaching.  In Taiwan, our department is the first and only academic education and training center for ACL(Audit Command Language) generalized audit software. The related software facility is donated by KPMG CPA firm and ACL Services Ltd. (Canada).

Oracle is the world’s largest enterprise software company. In an eager pursuit to become a landmark in the academia of management in Taiwan and the world’s best research center in business technology, Chung Cheng University and Oracle have signed a Letter of Intent for collaborative course offerings. The project was orchestrated by our department’s ERP (Enterprise Resource Planning) lab. Together, Oracle and Chung Cheng University will pioneer an industry-academia collaboration in teaching and R&D activities. Moreover, students trained in the courses without a doubt will become the hottest and most sought after commodity in the job market.

Our department is progressing aggressively by integrating technology in our research.  Hence, we have set up several Feature Laboratories. These include:

l          Performance Management Lab.

l          Computer Auditing Lab.

l          Strategic Cost Management Lab.

l          Accounting Information Technology Computer Classroom

l          Enterprise Resource Planning Lab.

l          Intellectual Capital Research and Application Lab.

l          Financial Markets Behavior Lab.

l          Business Intelligence Lab

Our department achieved great accomplishments in research and teaching in the past year.  In addition, every October and November, large CPA firms come to our department to recruit students.  Therefore, students usually have two to four job offers half a year before graduation. This is a popular and unique department in our school. Looking back at the 2006 school year, we have established a good cornerstone for teaching, research, and student counseling and guidance.  We will continue to aggressively pursue excellence in the future.

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FACULTY MEMBERS 

STAFF 

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PUBLICATIONS

Dr. Jack, Shi-Ming Huang received his PhD degree at the School of Computing and Information Systems, University of Sunderland, U.K. He is currently a Head of Accounting and Information Technology Department and a Director for the Center of e-Manufacturing and e-Commerce at National Chung Cheng University, Taiwan. He is also a professor in the Department of Information Management. He is 2006 President for International Chinese Information Systems Association (ICISA). Before joining the university faculty, he was the head and associate professor at the Department of Information Management, Tatung University, Taiwan. He has published five books, three business software and over 40 articles in refereed information system journals. He has received over 10 achievement awards in information system area, such as ACME best paper (USA), e-Asia Achievement Award (Taiwan), Chinese Engineer Association Industry Cooperation Award (Taiwan), Chinese Internal Auditor Association Best Thesis Award (Taiwan), Chinese Information System Association Conference Best Paper Award (Taiwan), Dragon Thesis Award (Acer, Taiwan), Literal Club Year Best Paper (UK), Software Design Final Competition (BCS, UK), etc. He has several as an associate editor in International Journal of Management and Enterprise Development. He also serves as editorial board in several international journals, such as Journal of Computer Information Systems, International Journal of Mobile Communications, International Journal of Information Systems and Change Management.

Referred Journal Papers

1.            Michael Boyd, Shi-Ming Huang, James J. Jiang, and Gary Klein,“Discrepancies between Desired and Perceived Measures of Performance of IS Professionals: Views of Success by the IS Professionals Themselves Versus the Users”, Information & Management (SSCI & SCI, to appear).

2.            Huei-Huang Chen, Shing-Han Li, Shi-Ming Huang, and Yu-Chung Hung, "The Development and Performance Evaluation of a Continuous Auditing Assistance System," International Journal of Electronic Finance (to appear).

3.            Shing-Han Li, Shi-Ming Huang, and Yuah-chiao Lin, "Developing a Continuous Auditing Assistance System Based on Information Process Models," Journal of Computer Information Systems (SCI, to appear).

4.            薛祥元、黃士銘、游寶達，”數位學習環境下學習者關係管理機制之建立”，服務業管理評論 (to appear)。

5.            Shi-Ming Huang, Pei-Gin Hsieh, Hsiu-Hui Tsao, and Pei-Yu Syu, “A Structural Study of Internal Control for ERP System Environments: A Perspective from the Sarbanes-Oxley Act”, International Journal of Management and Enterprise Development (to appear).

6.            Shi-Ming Huang , Chin-Shyh Ou, Chyi-Miaw Chern, and Binshan Lin , 2006, “An Empirical Study of Relationship between IT Investment and Firm Performance: A Resource-Based Perspective”, European Journal of Operational Research, Volume 173, Issue 3, pp 984-999. (SCI Journal)

7.            Shih, Dong-Her; Sun, Po-Ling; Yen, David C.; Huang, Shi-Ming , 2006, Taxonomy and survey of RFID anti-collision protocols , Computer Communications Volume: 29, Issue: 11, July 26, 2006, pp. 2150-2166 . (SCI Journal)

8.            黃士銘, 張碩毅, 蘇耿弘, 2006, “企業導入BS7799 資訊安全管理機制之關鍵因素-以石化產業為例”, 資訊管理學報, 第十三卷,第二期,pp 171-192.(TSSCI Journal)

9.            Shi-Ming Huang, Shin-Yuan Hung, David Yen, Shing-Han Li, and Chun-Ju Wu, 2006, “Enterprise Application System Reengineering: A Business Component Approach”, Journal of Database Management, Vol. 17, Issue 3, pp66-91. (SCI Journal)

10.         Shi-Ming Huang, Chia-Ling Lee, and Ai-Chin Kao, 2006, “Developing Key Performance Indicators for Information Security Management: A Balanced Scorecard Approach”, Industrial Management & Data Systems, Volume 106 Issue 2, pp 242-255. (SCI/EI Journal)

11.         Cheng-Yuan Ku, David C. Yen, I-Chiu Chang and Shi-Ming Huang, 2006,”Near Optimal Control Policy for Loss Networks”, OMEGA: The International Journal of Management Science, Volume 34, Issue 4, August 2006, pp 406-416. (SSCI Journal)

12.         Shi-Ming Huang, Shing-Han Li, and Chun-Ju Wang, 2006, "Estimating Web Services Reliability: A Semantic Approach”, International Journal of Information Systems and Change Management (IJISCM), Vol.16, No.2, pp82-98.

13.         黃士銘, 李超雄, 劉永彬, 2006, “影響會計資訊品質因素之研究—以國立大專院校會計資訊系統使用者為例”, 華人前瞻研究, 第一卷, 第二期, pp65-101.

14.         Shi-Ming Huang, Chun-Wang Wei, Pao-Ta Yu, and Ta-Yi Kuo, 2006, “An Empirical Investigation on Learners Acceptance of e-Learning for Public Unemployment Vocational Training”, International Journal of Innovation and Learning Vol. 3, No. 2, pp 174-185.

15.         Shi Ming Huang, Yu-Chung Hung, and David C. Yen, 2005, “A Study on Decision Factors in Adopting an Online Stock Trading System by Brokers in Taiwan”, Decision Support Systems, Volume 40, Issue 2, pp 315-328. (SCI Journal)

16.         Shi-Ming Huang, Binshan Lin, and Qun-Shi Deng, 2005, “Intelligent Cache Mechanism for Mobile Data Warehouse Systems”, Journal of Database Management, Vol.16, No.2, pp46-65. (SCI Journal)

17.         Andrew Dursch, David C. Yen, and Shi-Ming Huang, 2005, ”FourthGeneration Wireless Communications: An Analysis of Future Potential and Implementation”, Computer Standard and Interface. Volume 28, Issue 1, pp13-25. (SCI Journal)

18.         Yu-Chung Hung, Shi-Ming Huang, James Quo-Ping Lin, and Mei-Ling Tsai, 2005, “Critical Factors in Adopting a Knowledge Management System for the Pharmaceutical Industry”, Industrial Management & Data Systems, Volume 105 Number 2, pp. 164 – 183. (SCI & EI Journal)

19.         Shi-Ming Huang, I-Chiu Chang, Shing-Han Li, and Ming-Tong Lin, 2004, “Assessing Risk in ERP Projects: identify and prioritize the factors”, Industrial Management & Data Systems, Volume 104 Number 8, pp. 681 - 688. (SCI & EI Journal)

20.         黃士銘和周棟祥, 2004,“語意式資料倉儲系統之架構研究”, 電子商務學報,第六卷,第二期, pp 221-249. (TSSCI Journal)

21.         Jyun-Cheng Wang, Shin-Yuan Hung, Cheng-Yuan Ku, Shi-Ming Huang, and Pei-Ju Su, 2004, “Using Total Data Quality to Measure the Effectiveness of Personalization Techniques on Marketing Activities”, International Journal of Management Theory and Practices, Volume 5 Number 1, pp 13-22.

22.         黃士銘和俞福均, 2004, “IFBP: 一個以資訊流的角度探索企業流程的機制”,資訊管理學報,第十一卷,第三期, pp 55-77. (TSSCI Journal).

23.         Cheng-Yuan Ku, Shi-Ming Huang, and David C. Yen, 2004, “Near-Optimal Channel Reservation for Cellular Phone System”, International Journal of Electronic Business, Vol 2, No 3, pp.244-254, Inderscience Enterprises Limited (pub).

24.         Shi-Ming Huang, Yu-Chung Hung, Houn-Gee Chen, and Cheng-Yuan Ku, 2004, “Transplanting the Best Practice for Implementation of an ERP System:Case Study of an International Company”, Journal of Computer Information Systems, Volume XLIV, Number 4, Summer 2004, pp. 101-110 (SCI Journal).

25.         Shi-Ming Huang, Irene Kwan, and Ming Yi Chen, 2004, “Total Automation in Semantic Harmonization for Database Integration”, Communication of ICISA,Volume 6, Number 1, pp. 45-58.

26.         James J. Jiang, Gary Klein, Hsin-Ginn Hwang, Jack Shi-Ming Huang, and Shin-Yuan Hung, 2004, “An Exploration of the Relationship Between Software Development Process Maturity and Project Performance”, Information &Management, 41(2004), pp 279-288. (SSCI&SCI Journal)

27.         Sean Lancaster, David C. Yen and Shi-Ming Huang, 2003, “PUBLIC KEY INFRASTRUCTURE: A Micro and Macro Analysis”, Computer Standard and Interface, vol. 25, pp437-446. (SCI Journal)

28.         Shi-Ming Huang, Irene Kwan, and Shing-Han Li, 2003, “Build Web Data Mining Application for CRM- A Case Study of Computer Game Service Company”, International Journal of Electronic Business Management, Vol. 1, Number 1, pp36-45.

29.         Joseph Fong, Tomi Wong, and Shi-Ming Huang, 2003, “Continuous and incremental data mining association rules using frame metadata model”, Knowledge-Based Systems, Vol. 16 No. 3, pp 91-100. (SCI Journal)

30.         Shi-Ming Huang, Irene Kwan, Cheng-Yuan Ku, Shin-Yuan Hung, and Jyun-Cheng Wang, 2003, "Developing An Effective Mobile Rescue Support System", Journal of Internet Commerce, Vol. 2. No 1, pp129-146, Haworth Press Publisher.

31.         Emily Yun Zeng, David.C.Yen, Hsin-Ginn Hwang, and Shi-Ming Huang, 2003, "Mobile Commerce: The Convergence of E-Commerce and Wireless Technology", International Journal of Service Technology and Management, Vol. 4, No. 3, pp 302-322.

32.         Cheng-Yuan Ku, Shi-Ming Huang, and David C. Yen, 2003,”A field study to improve data warehouse technology of banking industry in Taiwan", International Journal of Service Technology and Management, Vol. 4, No. 3, pp 287-301.

33.         Joseph Fong, Qing Li and Shi-Ming Huang, 2003, “Universal Data Warehousing Based on a Meta-Data Modeling Approach”, International Journal of Cooperative Information Systems, 12 (3), pp 325-363. (SCI Journal).

34.         Shi-Ming Huang, Hsiang-Yuan Hsueh, and Binshan Lin, 2002, “Information Sourcing from Internet and its Verification”, Journal of Computer Information Systems, Vol.XXXXII, No.3, Spring 2002, pp.94-105. (SCI Journal)

35.         Shi-Ming Huang, Irene S.Y. Kwan, and Chih-He Li, 2002,”A Study on the Management of Semantic Transaction for Efficient Data Retrieval”, ACM SIGMOD RECORD, Vol. 31, No. 3, pp28-33, Sept. 2002. (SCI Journal)

36.         David C. Yen, Shi-Ming Huang, Cooper Ku, 2002, “The impact and implementation of XML on business-to-business commerce”, Computer Standard and Interface 24 (2002), pp347-362, Elsevier (Pub.). (SCI Journal)

37.         Shi-Ming Huang, Cheng-Yuan Ku, Yuan-Te Chu, and Hsiang-Yuan Hsueh, 2002, “A Study of Value Factors for Adopting Information Technology in Professional Service Industry: A Demonstrative Case of Accounting Firms in Taiwan,” Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific (pub.), Vol. 5, No. 4 (2002), pp 1-11. (FLI Journal).

38.         Cheng-Yuan Ku, Shi-Ming Huang, Shin-Yuan Hung, and Jyun-Cheng Wang, 2002, "Comparative Analysis of Local and Global Optimal Policies for Loss Queues in Tandem”, International Journal of Information and Management Sciences, VOL. 13, NO. 4, pp 33-43. (EI Journal)

39.         Shi-Ming Huang, Shin-Hans Li, and Hsiang-Yuan Hsueh, 2002, Enterprise Application Integration: A Semantic Data Model Approach, Communications of IIMA, Vol. 2, Issue 2, pp 61-71.

40.         Shi-Ming Huang and Chun-Hau Su, 2002, “The Development of An XML-Based data Warehouse System”, Intelligent Data Engineering and Automated Learning (IDEAL 2002), Springer Lecturer Note 2412, ISSN 0302-9743, pp 206-212. (SCI Journal)

41.         Shi-Ming Huang, Irene S.Y. Kwan, and Shin-Han Li, 2002, “Effective Mining for Retail Business Knowledge —A Case Study for Costume Business”, ITIS 產業論壇, 第四卷, 第一期.

42.         洪新原,游寶達,王俊程,黃士銘,古政元,張嘉明,2002,“應用差異理論來評估學員訓練績效之研究:以商業電子化人才培訓計劃為例”,資訊管理學報 第九卷專刊, pp.143-165. (TSSCI Journal)

43.         黃士銘,2002,“建置一網際網路資料倉儲系統”,資訊管理學報，第九卷，第一期，135-152 頁。