以往對會計教育期望差距之研究，主要圍繞在產學問對教育理念產生差異的問題上。但是隨著商業環境的變遷，會計審計人員的工作內容及角色扮演已不同於傳統；另一方面，在目前專業化、證照化的社會中，會計師考試日漸受到高等教育學子的重視。本研究只在探討在目前教育體制下造就出的大學會計系畢業生，是否符合實務界人士對其知識能力的期望？如果不符合，本研究試圖探討我國會計師考試制度是否成為會計教育的一個重要影響因素，以及會計師考試制度上存在哪些缺失造成此一期望差距產生。

研究結果發現：
一、目前大學會計系畢業生支實際工作表現不如執業會計師的期望，期望差距的確存在。
二、過去十年來之會計師考試命題內容存在以下爭議：
(一)會計師考試命題方向並不能配合實務工作之知識需求。
(二)會計師考試命題偏重理論而忽視實務。
(三)會計師考試測驗之學習層次偏低。
(四)考試科目侷限於傳統會計領域，忽略非會計專業領域知識。
(五)命題內容並未顧及資訊科技，金融創新，及其他新經濟之事對財會及管會之衝擊，僅有少數題目和當時之財經環境有關。
三、會計師考試制度之缺失，顯著影響大學會計系畢業生之實際工作能力表現。

The past accounting educational study of the expectation gap always concerned about the problem of the different education ideals exist between the practitioners and the educationalists. As the commercial environment change, the working content of accountants and auditors and the role they played are by far different from the traditions. On the other way, in the specialized and license focused society, the CPA Examination have been more and more noticed by the students which received the high-level accounting education. This study is in order to know “if the knowledge and capability of graduates trained from the accounting department in college match the expectation of the CPAs？” If not, the study tries to discuss that if the CPA Exam is one of the important factors effects the accounting education and what shortcomings of the examination system cause the expectation gap happened.
The main findings are as follows.
1. The graduates ‘performances do not match the CPAs’ expectations.
2. The testing contents of the CPA Exam in the past decade exist the following arguments:
(1) The testing direction cannot match the knowledge demand of the practice.
(2) The CPA Exam always emphasizes in the theory and ignores the practice operating.
(3) The learning level of the examination is, in general, not high.
(4) The testing subjects limit in the traditional accounting field, and ignore the non-accounting profession field.
(5) The testing content never covers the shocks of the information technology, the financial creating and other new economic knowledge to financial accounting and management accounting.
3. The result of the empirical study indicates that the shortcomings of the CPA Exam significantly influence the performance of graduates.

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