會計準則之制定可分成兩種：（1）規則基礎（rules-based），（2）原則基礎（principles-based）。規則基礎有過多的界限測試、眾多的原則例外、釋例說明與施行指引，所造成的種種問題促使美國會計準則制定機構開始思考應朝向原則導向的準則制定模式，但原則基礎仍有其潛在缺失，因此，2003年美國SEC向國會提交的研究報告中，提出財務會計準則應採用「目標導向」（objectives-oriented）為主的準則制定模式，其認為「目標導向」的準則應一致地以「原則為基礎，並清楚說明會計目標與原則規範之間的關係」。
在國際資本市場會計準則單一化的浪潮下，近年來我國會計準則已逐步與 IFRS 接軌，準則規範架構也從過去以美國財務會計準則為主之規則基礎轉變為原則基礎的規範模式。因此本研究搜集我國產官學研各界人士，對目標導向會計準則之「特徵」、「內容」、「制定過程」、「採行效益」、「採行成本」、「改寫方式」、「配套措施」以及「我國未來會計教育改善方向」等八大構面之看法，瞭解其是否存有顯著的認知差異。
本研究以問卷調查方式進行，研究結果發現：我國產官學研在目標導向會計準則之「特徵精神面因素」、「採行成本」、「改寫方式」、「配套措施」及「我國未來會計教育改善方向」等五大構面的認知程度存有顯著差異，經由事後比較發現，教師與學生、教師與企業界、教師與會計師事務所、教師與政府機關以及學生與會計師事務所，此五組對於目標導向會計準則均存有顯著的認知差距，其中又以「學術界」教師vs.「實務界」企業會計主管、事務所查核人員、政府機關人員的認知差距最大。本研究進一步針對認知程度存有顯著差異的組別，進行個人背景變項分析，分析結果發現：最高學歷不同、會計教學工作年資不同，是造成各組對於目標導向會計準則的認知程度，存有顯著差異的重要因素。

The development directions of accounting standards can be divided into two types：(1) rules-based, (2) principles-based. Rules-based have excessive bright line tests, too many exceptions to the principle, interpretations and implementation of guidelines. These problems caused U.S. accounting standard-setting orgnization to think whether U.S. GAAP should change development direction to principles-based. However, there are still potential drawbacks of principles-based accounting standards. Accordingly, in 2003, SEC submitted the research report to the Congress on the development direction of U.S. GAAP. They suggested financial accounting standards should adopt the "objectives-oriented " standard-setting model which should“ agree with principles-based and clarify relationship between objectives of accounting and principles. "
In the trend of international capital market accounting standards simplification, the accounting standards of Taiwan have converged toward IFRS step by step in recent years, accounting standards model also change from the rules-based which followed U.S. GAAP in the past into principles-based. As a result, this study collected the viewpoints of personnel in Taiwan’s academics, industries, accounting firms, and government organizations on the " characteristics ", "contents ","development processes ", " benefits of adoption ", " costs of adoption ", "the way of rewrites ", "complementary measures "and "the directions to improve Taiwan’s accounting education in the future ", in order to find out whether there are significant cognitive differences in these eight dimensions among the accounting professions.
This study conducted a questionnaire survey and found that there are significant differences in the viewpoints of personnel among Taiwan’s academics, industries, accounting firms, and government organizations on "the spirit factor of characteristics ","costs of adoption", "the way of rewrites ", "complementary measures" and "directions to improve Taiwan’s accounting education in the future " in the objectives-oriented accounting standards. Further, the post-hoc analysis found the significant cognitive differences between subgroups (that is, teachers vs. students, teachers vs. entrepreneurs, teachers vs. accounting firms, teachers vs. government agencies and students vs. accounting firms), especially between "academic "teachers vs. "practitioners"corporate accounting executives/ auditors/ government officials.
This research further examines the differences in personal profiles between subgroups which have significant cognitive differences. The result demonstrates that the differences between highest levels of education, the differences between seniorities in accounting education, and the differences between monthly incomes are major factors which bring cognitive differences in objectives-oriented accounting standards between subgroups.

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