正確且及時之會計資訊的提供，在政府與企業正積極進行內部再造及企業邁向全球化之際，扮演著舉足輕重的角色。然而會計資訊之良窳，有賴會計專業人員之品質的提昇。為了提昇會計專業的品質，暸解會計就業市場的需求，是會計界必須面對的課題之一。因此，本研究擬從教育界之選擇因素及實務界之考量因素做一深入的探討，以暸解會計就業之影響因素。 本研究主要係就教育界 (大學教師及畢業生)與實務界 (企業界及會計師)兩個層面來探討會計就業市場職業選擇之影響因素。問卷調查為主要的研究工具；敘述統計、因素分析、Kruskal-Wallis等級變異數分析、Mann-Whitney檢定及 Dunn事後多重比較分析等為本研究之主要的統計方法。 研究結果發現，全體樣本最重視「發展潛力」、「聲譽」及「知名度」等3個因素；而「出差費之多寡」、「加班機會」及「分公司數目」等是最不重視的3個項目。

To fulfill governments' and businesses' requirements of reengineering and globalization, the accuracy and timeliness of accounting information are essential. Since the excellence of accounting information is definitely positive correlated to the quality of accounting profession, the paper wil1 examine the factors affecting the career choice in the accounting profession job market from the views of the academics and the practices. The paper collects the questionnaire data by the interviews with the academics and the practices, and adapting statistical tools including descriptive statistics, factor analysis, Kruskal-Wallis one-way analysis of variance, Mann- Whitney U test, and Dunn's multiple comparison. It finds that the key factors are the potential of future development, reputation, and fame, whereas the allowance of business trips, the overtime premium, and the numbers of branches are insignificant.