Since its establishment in 1998, the Department of Accounting has been committed to the teaching, research, and services of accounting-related professions, and has pursued the balanced development of accounting theories and practice. The Department not only anticipates students to perform well in public and private enterprises, government units at all levels, or non-profit organizations in the future, but also expects that the education of the Department can cultivate professional accountants, auditors, information analysts, and managers with ethical values. In addition to fulfilling the needs of accounting, auditing, tax services, and management consulting for industrial development in the eastern region, the graduates can also serve in various types of organizations both domestically and internationally with professional knowledge and attitudes.​

The goal of the Department is a combination of the National Dong Hwa University strategy, the goals of the College of Management, and the mission of the Department. Equal emphasis is on the balance of theories and practice, polyperspectivity, and professional and ethical values.

1. Professional accountants connecting theory with practice:

Accounting is a practical science, but the practical applications need theoretical guidance. In turn, the verification of theory requires realistic practice. Therefore, theory and practice complement each other and are both indispensables.

2. Accounting professionals with diverse perspectives:

We nowadays have a diverse society. In order to provide better services to the industries, having mere accounting skills is not enough for various industrial needs. Therefore, with the existing depth of knowledge, the breadth of knowledge is also emphasized to fulfill contemporary needs.

3. Accountants with professional ethics:

Cultivate accounting professionals with equal emphasis on professionalism and morality: Accounting is a highly professional discipline, and at the same time, it must have higher ethical and moral standards in order to provide a better and more reliable professional service to society.

The main purpose of the Master's program is to cultivate accounting professionals with cross-cultural perspectives to facilitate the internationalization of the industries in eastern Taiwan. For merely 20 years, the University has already established its strategic planning within different departments. Therefore, the Department is expecting to effectively integrate existing departmental resources and cultivate talents with cross-disciplinary skills, which can be applied in line with the current industrial trends. Therefore, the education goals of this Master's program are:

1. Cultivate accounting executives with polyperspectivity

2. Cultivate accounting professionals with a good understanding of both the theory and practice

3. Cultivate accounting professionals with good communication and analytical skills