Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

本研究旨在探究英國校長專業資格檢定制度在我國國中小學校長培育制度的建構，以及探討校長專業培育課程與校長專業能力指標間的關係。本研究方法為文獻分析、問卷調查及後置訪談法，問卷調查樣本為台北縣、台北市、基隆市與宜蘭縣四縣市之學校行政人員，含校長、主任、組長等共800人，樣本回收524份，回收率達65.5%。訪談樣本為辦理國家級中小學校長職前培訓工作的教育行政人員，包含國民中學與國民小學部分共兩名。研究工具包含自編之「我國國中小學校長培育制度調查問卷」、採用之「校長專業培育課程問卷」、採用之「校長專業能力指標問卷」與自編之「我國國中小學校長培育制度訪談大綱」。本研究統計方法為描述性統計、單因子變異數分析、t考驗、皮爾森積差相關分析、結構方程模式（SEM）分析等方法分析。本章乃根據研究結果與分析，歸納獲致成主要結論如下： 壹、英國校長專業資格檢定制度之內涵與現況 一、 校長培育課程係根據校長國家標準； 二、 校長培育由國家籌設之專責機構辦理； 三、 校長培育制度為長時間的實務訓練以及彈性分散式的時間規劃； 四、 校長培育課程應重視個別差異，依照學員的需求評估提供合適培育路徑與學習課程模組； 五、 校長認證課程採成人式學習原理及資訊與通訊科技(ICT)應用； 六、 校長培育制度經費採行個人支付而國家補助的方式； 七、 校長培育制度應重視實務實習並落實於學校改善之中； 八、 校長培育制度重視師傅教導的教學方式； 九、 校長培育制度可進一步採行校長專業資格檢定認證模式； 貳、我國國中小學校長培育制度之建構 一、 校長培育制度規劃可採本研究建構之三向度模式規劃； 二、 校長培育機構之設立應由國家設立專責機構統籌辦理； 三、 校長培育時程規劃應為半年至一年，並採行分段辦理； 四、 進入校長培育課程前進行學員需求評估據以規劃課程； 五、 培育課程講座以兼具理論與實務經驗的大學教授為先； 六、 學員學習成效由原培育單位與專責評鑑中心共同評鑑； 七、 培育過程中的經費可由學員自行支付且國家予以補助； 八、 校長實務實習時程規劃可於中期開始並採分散式規劃； 九、 校長實務實習學校應在不同類型學校實習並落實實做； 十、 師傅學員的配對可為多對一的形式學習更豐富的經驗； 十一、師傅校長的甄選來源多元化並建立審查機制遴選良師； 十二、師傅校長與培訓課程應同時開始且每週皆有師傅校長； 參、校長專業課程與校長專業能力 一、學校行政人員對於校長專業培育課程之知覺為相當重要程度。 二、校長專業培育課程以教學領導課程得分最高。 三、學校行政人員對於校長專業能力指標之知覺為相當重要程度。 四、學校行政人員對於校長專業能力指標之知覺，以「行政管理」最為重要。 五、整體校長專業培育課程對於整體校長專業能力指標具有顯著的影響力。 最後，本研究依研究結果分別提出以下建議： 壹、英國校長專業資格定制度值得作為我國校長培育制度規劃之借鏡與參考。 貳、校長培育制度之規劃應先訂立校長國家標準。 參、我國校長培育可採本研究建構之校長培育三向度模式。 肆、校長培育制度中需要更多的校長積極地投入與參與。 伍、對未來進一步研究的建議。 關鍵字：英國校長專業資格檢定制度（NPQH）、校長培育制度、校長儲訓制度、校長專業培育制度、校長實務實習制度、師傅校長校長制度、校長專業培育課程、校長專業能力指標 / Abstract The main purpose of this study was to construct the elementary and secondary school principal preparation systems in Taiwan by (1) Analyzing the documents and literature of the NPQH in England; (2) Investigating the opinions of different members on the ideal elementary and secondary school principal preparation systems in Taiwan; (3) Analyzing the relationships between principal professional preparation curriculum and principal professional competency standards; (4) Explore the influential power of principal professional preparation curriculum on the part of principal professional competency standards. The method of this study was adopted literature review, questionnaires investigation and interviews. There were 800 questionnaire total issued and 524 effective samples were acquired. The sample included school principals and main administrators. There were 2 interview samples who were the core educational administrators conducting the work of he elementary and secondary school principal preparation. The instrument were ”Questionnaire for constructing the principal preparation systems of elementary and secondary school in Taiwan” and “Interview conspectus for constructing the principal preparation systems of elementary and secondary school in Taiwan.” The data gathered from questionnaires were analyzed by description statistics, t-test, One-way ANOVA, Pearson-moment correlation analysis, Scheff’e posteriori comparison, and SEM through the use of LISREL 8.71. The conclusion drawn from the study results were as follows: 1. The constructing systems for the elementary and secondary school principal preparation in Taiwan are “three dimension model.” 2. The institution of the elementary and secondary school principal preparation is the one of national level. 3. The time of the elementary and secondary school principal preparation is half to one year, and is a distributed formation. 4. The need assessment for students of the elementary and secondary school principal preparation was conducted before accepting the preparation curriculum. 5. The fist order teacher of principal preparation curriculum was the professor who was experienced in practice and theoretical in colleges. 6. The learning and performance assessment to students was conducted by original preparation center and other professional assessment center. 7. The pay of principal preparation was paid by students’ himself /herself and national government. 8. The practical internship was conducted form the middle of the principal preparation, and was conducted by a distributed formation. 9. The ideal internship school of the principal preparation was multiple-type. 10. The best pair of mentor and trainne was several to one 11. The resources of mentors were multiple and accepted selecting. 12. The mentor participated in the principal preparation, and directed the principals weekly. In the last part, the researcher, based on the findings, proposes some suggestions for the design unit of principal preparation system, hoping to benefit the development of construction of the elementary and secondary school principal preparation systems in future. Key words: National Professional Qualification for Headship, NPQH, principal preparation systems, principal professional preparation curriculum, principal professional competency standards