國立中山大學 108學年度第2學期 課程教學大綱

National Sun Yat-sen University 108Academic year Course syllabus

中文名稱
Course name(Chinese)

會計個案分析與研究

課號
Course Code

FM604

英文名稱
Course name(English)

CASE STUDIES IN ACCOUNTING

課程類別
Type of the course

講授類

必選修
Required/Selected

選修

系所
Dept./faculty

財務管理學系碩士班

授課教師
Instructor

陳妙玲    

學分
Credit

3

因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,授課方式調整如下:

         同步遠距【透過網路直播技術,同時進行線上教學,得採Microsoft Teams、Adobe connect等軟體進行】
同步遠距含錄影【透過網路直播技術,同時進行線上教學並同時錄影,課程內容可擇日再重播,得採Microsoft Teams、Adobe connect等軟體進行】
非同步遠距【課堂錄影或錄製數位教材放置網路供學生可非同時進行線上學習,得採EverCam、PPT簡報錄影、錄音方式進行】
實作類課程,經評估無法採遠距課程教學,後續復課後密集補課

★遠距教學軟體操作說明連結

因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,評分方式調整如下:

        
1.課堂參與 Class Participation30%
2.期中報告 Interim Report30%
3.期末報告 Final Assignment40%

課程大綱 Course syllabus

         本課程教學大綱已提供完整英文資訊(本選項僅供統計使用,未提供完整英文資訊者,得免勾記)【Provide information of course syllabus in English.(This is for statistical use only. For those who do not provide information of course syllabus in English, do not check this field.)】

1. 針對各國會計詐欺個案進行個案分析。
2. 藉由個案分析探討會計之相關重要議題。
3. 經由相關文獻探討,完成一篇與會計理論相關之論文。
inancial frauds have grown to be an issue of high attention in the public arena across the Globe since the outrageous exposure of the financial scams of Enron and a series of other companies such as WorldCom,Satyam,etc. A Cross-Country Comparative Analysis’ to meet the needs of the research students in accounting,auditing and finance as well as professionals. The objective of this course during the course is not restricted to case studies, however. Students can also benefit from the insights and analytic techniques during the class discussions.








課程目標 Objectives

         本課程包括針對不同需求之個案分析,其內容包括會計詐欺,IFRS,中高級會計之相關重要議題,會計研究之展望。
The objective of this course during the course is not restricted to case studies, however. Students can also benefit from the insights and analytic techniques during the class discussions.

授課方式 Teaching methods

         講授 & 研討 Teach and Discussion








評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference

        
1.課堂參與 Class Participation30%
2.期中報告 Interim Report30%
3.期末報告 Final Assignment40%

參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念,不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use

         Srivastava, R. K., Shervani, T. A. and Fahey, L. (1998) Market-based assets and shareholder value: A framework for analysis, Journal of Marketing, 62, 2–18.
McAlister L., Srinivasan, R., and Kim, M. (2007) Advertising, research and development, and systematic risk of the firm, Journal of Marketing, 71, 35-48.
Anderson,, Fornell,, & Mazvancheryl, K. S. (2004), “Customer Satisfaction and Shareholder Value.” Journal of Marketing, 68 (October), 172–85.
Fornell, C, Mithas, S., Morgeson III, F. V., & Krishnan, M. S. (2006) “Customer Satisfaction and Stock Prices: High Returns, Low Risk. ” Journal of Marketing, 71(January), 3-14
Gruca, T. & Rego, L. (2005), “Customer Satisfaction, Cash Flow, and Shareholder Value.” Journal of Marketing, 69 (July), 115–30.
Singh, Manohar, Sheri Faircloth, and Ali Nejadmalayeri (2005) Capital market impact of product marketing strategy: Evidence from the relationship between advertising expenses and cost of capital, Journal of the Academy of Marketing Science, 33, 432–44.
Madden, T. J., Fehle, F., and Fournier, S. (2006) Brands Matter: An empirical demonstration of the creation of shareholder value through branding, Journal of the Academy of Marketing Science, 34, 224–35.
Beaver, W., Kettler, P., & Scholes, M. (1970) The association between market-determined and accounting-determined risk measures, The Accounting Review, 45, 654–82.








彈性暨自主學習規劃 Alternative learning periods

本門課程是否有規劃實施學生彈性或自主學習內容(每1學分2小時)
Is any alternative learning periods planned for this course (with each credit corresponding to two hours of activity)?
否:教師需於「每週課程內容及預計進度」填寫18週課程進度(每1學分18小時之正課內容)。
No:The instructor will include an 18-week course plan in the weekly scheduled progress (each credit corresponds to 18 hours of instruction)
是:教師需於「每週課程內容及預計進度」填寫16週課程內容(每1學分16小時之正課內容),並於下列欄位填寫每1學分2小時學生彈性或自主學習內容。
    Yes:The instructor will include a 16-week course plan in the weekly scheduled progress (each credit corresponds to 16 hours of instruction);the details of the planned alternative learning periods are provided below (each credit corresponds to two hours of activity).

學生彈性或自主學習活動
Alternative learning periods
勾選或填寫規劃內容
Place a check in the appropriate box or provide details
時數
Number of hours
學生分組實作及討論
Group work and discussion
參與課程相關作業、作品、實驗
Participation in course-related assignments, work, or experiments
參與校內外活動(研習營、工作坊、參訪)或競賽
Participation in on- or off-campus activities (e.g., seminars, workshops, and visits) or competitions
課外閱讀
Extracurricular reading
線上數位教材學習
Learning with online digital learning materials
其他(請填寫規劃內容)
Other (please provide details)

每週課程內容及預計進度 Weekly scheduled progress

        
週次日期授課內容及主題
WeekDateContent and topic
12020/02/27~2020/02/29Enron會計詐欺個案分析 Case Study (English)
22020/03/01~2020/03/07WorldCom會計詐欺個案分析 Case Study (English)
32020/03/08~2020/03/14Xerox會計詐欺個案分析 Case Study (English)
42020/03/15~2020/03/21Merck會計詐欺個案分析 Case Study (English)
52020/03/22~2020/03/28PNC會計詐欺個案分析 Case Study (English)
62020/03/29~2020/04/04Bristol會計詐欺個案分析 Case Study (English)
72020/04/05~2020/04/11民族掃墓節(放假一天)
82020/04/12~2020/04/18期中報告 Interim Report
92020/04/19~2020/04/25Quest Communications會計詐欺個案分析Case Study (English)
102020/04/26~2020/05/02AOL會計詐欺個案分析 Case Study (English)
112020/05/03~2020/05/09Global Crossing會計詐欺個案分析 Case Study (English)
122020/05/10~2020/05/16韓國大宇會計詐欺個案分析 Case Study (Chinese)
132020/05/17~2020/05/23臺灣會計詐欺個案分析 Case Study (Chinese)
142020/05/24~2020/05/30霸菱銀行會計詐欺個案分析Case Study (English)
152020/05/31~2020/06/06順大裕會計詐欺個案分析 Case Study (Chinese)
162020/06/07~2020/06/13臺灣會計詐欺個案分析 Case Study (Chinese)
172020/06/14~2020/06/20臺灣會計詐欺個案分析 Case Study (Chinese)
182020/06/21~2020/06/24期末報告 Final Presentation

課業討論時間 Office hours

         時段1 Time period 1:
時間 Time:星期一MON 12:00-14:00
地點 Office/Laboratory:CM4058
時段2 Time period 2:
時間 Time:星期二TUE 12:00-14:00
地點 Office/Laboratory:CM4058

系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university

        
系所學生專業能力/全校學生基本素養與核心能力
basic disciplines and core capabilities of the department and the university
課堂活動與評量方式
Class activities and evaluation
本課程欲培養之能力與素養 This course enables students to achieve.紙筆考試或測驗 Test.課堂討論︵含個案討論︶ Group discussion (case analysis).個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment.群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment.個人口頭報告 Indivisual oral presentation.群組口頭報告 Group oral presentation.課程規劃之校外參訪及實習 Off-campus visit and intership.證照/檢定 License.參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions.課外閱讀 Outside reading.
※系所學生專業能力 Basic disciplines and core capabilities of the department
1.財務倫理之能力與社會責任實踐 1. Financial ethics ability.V VV       
2.國際觀之能力 2. Global perspective.V V V V    
3.解決財務問題之能力 3. Problem solving ability in Finance.V  V       
4.溝通之能力 4. Communication skill.           
5.財務管理專業知識之能力 5. Expertise in Financial management.V  V       
※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university
1.表達與溝通能力。 1. Articulation and communication skillsV VV       
2.探究與批判思考能力。 2. Inquisitive and critical thinking abilitiesV  V       
3.終身學習能力。 3. Lifelong learningV  V       
4.倫理與社會責任。 4. Ethnics and social responsibilityV  V       
5.美感品味。 5. Aesthetic appreciation           
6.創造力。 6. Creativity           
7.全球視野。 7. Global perspective           
8.合作與領導能力。 8. Team work and leadership           
9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature            

本課程與SDGs相關項目:The course relates to SDGs items:

         尚未建立SDGS資料

本課程校外實習資訊: This course is relevant to internship:

         本課程無註記包含校外實習

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