國立中山大學 109學年度第2學期 課程教學大綱
National Sun Yat-sen University 109Academic year Course syllabus
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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
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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: |
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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: |
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1.課堂參與 Class Participation:30% 2.期中報告 Interim Report:30% 3.期末報告 Final Assignment:40%
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課程大綱 Course syllabus |
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課程目標 Objectives |
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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.
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授課方式 Teaching methods |
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講授 & 研討 Teach and Discussion
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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
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1.課堂參與 Class Participation:30% 2.期中報告 Interim Report:30% 3.期末報告 Final Assignment:40%
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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
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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.
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彈性暨自主學習規劃 Alternative learning periods
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每週課程內容及預計進度 Weekly scheduled progress |
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週次 | 日期 | 授課內容及主題 | Week | Date | Content and topic | 1 | 2021/02/21~2021/02/27 | Enron會計詐欺個案分析 Case Study (English) | 2 | 2021/02/28~2021/03/06 | 3/1二二八和平紀念日補假 | 3 | 2021/03/07~2021/03/13 | Xerox會計詐欺個案分析 Case Study (English) | 4 | 2021/03/14~2021/03/20 | Merck會計詐欺個案分析 Case Study (English) | 5 | 2021/03/21~2021/03/27 | PNC會計詐欺個案分析 Case Study (English) | 6 | 2021/03/28~2021/04/03 | Bristol會計詐欺個案分析 Case Study (English) | 7 | 2021/04/04~2021/04/10 | 4/5民族掃墓節(放假一天) | 8 | 2021/04/11~2021/04/17 | 期中報告 Interim Report | 9 | 2021/04/18~2021/04/24 | Quest Communications會計詐欺個案分析Case Study (English) | 10 | 2021/04/25~2021/05/01 | AOL會計詐欺個案分析 Case Study (English) | 11 | 2021/05/02~2021/05/08 | Global Crossing會計詐欺個案分析 Case Study (English) | 12 | 2021/05/09~2021/05/15 | 韓國大宇會計詐欺個案分析 Case Study (Chinese) | 13 | 2021/05/16~2021/05/22 | 臺灣會計詐欺個案分析 Case Study (Chinese) | 14 | 2021/05/23~2021/05/29 | 霸菱銀行會計詐欺個案分析Case Study (English) | 15 | 2021/05/30~2021/06/05 | 順大裕會計詐欺個案分析 Case Study (Chinese) | 16 | 2021/06/06~2021/06/12 | 臺灣會計詐欺個案分析 Case Study (Chinese) | 17 | 2021/06/13~2021/06/19 | 6/14端午節放假 | 18 | 2021/06/20~2021/06/26 | 期末報告 Final Presentation |
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課業討論時間 Office hours |
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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
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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 |
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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. 課外閱讀 Outside reading. 課外閱讀 Outside reading. | ※系所學生專業能力 Basic disciplines and core capabilities of the department | |
2.國際觀之能力 2. Global perspective. | V | | V | | | V | | | | | | 3.解決財務問題之能力 3. Problem solving ability in Finance. | V | | V | V | | V | | | | | | 4.溝通之能力 4. Communication skill. | V | | V | | | | | | | | | 5.財務管理專業知識之能力 5. Expertise in Financial management. | V | | | 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 skills | V | | V | | | V | | | | | | 2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities | | | | | | | | | | | | 3.終身學習能力。 3. Lifelong learning | V | | V | | | V | | | | | | 4.倫理與社會責任。 4. Ethnics and social responsibility | V | | V | V | | 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 | | | | | | | | | | | |
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本課程與SDGs相關項目:The course relates to SDGs items: |
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本課程校外實習資訊: This course is relevant to internship: |
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