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題 名 | 臺灣六大會計師事務所教育訓練績效之分析=The Training Performance of the Big-Six CPA Firms in Taiwan |
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作 者 | 黃振豊; 曾俊傑; | 書刊名 | 淡江人文社會學刊 |
卷 期 | 9 2001.12[民90.12] |
頁 次 | 頁47-80 |
分類號 | 495.3 |
關鍵詞 | 教育訓練; 教育訓練制度; 教育訓練績效; 組織結構特性; 訓練知覺; 訓練環境; 個人屬性; Educational training; Training system; Training performance; Characteristics of organizational structure; Training perception; Training environment; Personal characteristics; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究之目的,乃在調查臺灣六大事務所目前教育訓練實施概況,並進一步研究影響事務所查核人員教育訓練績效之因素。具體而言,本研究主要之發現為:(1)臺灣六大事務所之教育訓練制度均頗為完整,惟對於事後追蹤績效之工作較為不足。(2)事務所組織結構特性與其教育訓練績效間具顯著性差異,「開放系統模型」之組織特性對於教育訓練績效之提昇較「不明顯型」為佳。(3)除了業務拓展及開發新業務績效外,教育訓練實對六大事務所在各項績效及生涯規劃方面均有顯著性差異,亦即有明顯提昇及幫助。(4)在教育訓練制度內容方面,負責教育訓練之組織型態、上課時間及課程教材三項因素對於績效具顯著性差異。(5)外在環境因素之政府法令及內在環境因素中之員工參與程度及訓練成效對事務所之教育訓練制度有顯著之影響。(6)在審計人員教育訓練知覺與績效間之相關程度並不高。(7)個人屬性與績效方面,在年齡、工作經驗、職位及會計師資格方面,在某些績效方面具顯著性差異。 |
英文摘要 | The main purposes of this study are to understand the training systems of Taiwan’s big-six CPA firms and to probe the relevant factors impacting the performance of the training systems further. The main findings in this study include: (1) Except for the function of feedback, the firms ran their training systems well. (2) The characteristics of the firms’ organizational structures affected the performance of the training system significantly. Firms with an open system model had a training performance better than those with a mixed model. (3) Except for the items of business development and developing new business, CPA firms’ training could promote their auditors’ performances in the other items of performance. (4) On the content of the training system, the factors of the form of the training organization, choice of training time, and teaching material had different performances at a 0.05 significant level. (5) The factor of government regulation in external environment and the factors of employees’ participation and training performance in internal environment impacted training systems significantly. (6) The relationship between auditors’ perception and training performance was low. (7) The personal characteristics, including age, working experience, position, and CPA qualification, showed a difference in training performance at a 0.05 significant level. |
本系統中英文摘要資訊取自各篇刊載內容。