The department was established in 1991. After the period of "National Pingtung College of Commerce", it was restructured into "National Pingtung College of Business and Technology". After merging with "National Pingtung University of Education" in 2014, it is now affiliated At the "School of Management, National Pingtung University".

The educational philosophy of this department is:

(1) Emphasize the characteristics of technical and vocational education,

(2) Adhere to the quality of education,

(3) Combination of theory and practice education,

(4) Giving back to social service places,

(5) Emphasize the importance of professional ethics.

And the Department of Educational Objectives:

(1) Cultivate accounting professionals for the accounting service industry, small and medium-sized enterprises and the public sector;

(2) Enhancing the combination of theory and practice, providing links to relevant professional knowledge in the real estate industry, planning off-campus internships and visits, and holding practical lectures and other activities;

(3) Improve students' ability to manage new knowledge, independent thinking and problem-solving;

(4) Cultivate students with professionalism, professional ethics, and internationalization.

The development features include:

(1) Pay equal attention to teaching theory and practice,

(2) A number of teachers with accountant certificates,

(3) Counseling the overall course of the accounting exam and off-campus internship,

(4) Enhance professional functions,

(5) Emphasize local characteristics,

(6) Application for professional licenses.

Future development of students studying in this department:

(1) Examination of professional certificates such as accountants;

(2) Engaging in accounting-related work;

(3) Continue to study.