本研究最主要目的是探討食品、日用品製造公司會計人員知識的分類、知識分享對工作績效影響，以瞭解會計人員如何有效進行知識的分享，進而成功的提高工作績效。本研究問題包括以下各項： 一、食品、日用品製造公司會計人員知識分類是否會影響知識分享意願？ 二、食品、日用品製造公司會計人員知識分享意願是否會影響工作績效？ 三、食品、日用品製造公司會計人員知識分類是否會影響工作績效？ 本研究採用問卷調查法，以食品、日用品製造公司會計人員為研究對象，編製食品、日用品製造公司會計人員「知識分類、知識分享意願、工作績效」等三大構面之調查問卷進行調查，計發送問卷148份，回收98份，有效問卷91份，有效回收率為62%。蒐集的資料，以因素分析與信度分析、敘述性統計、Pearson積差相關、多元迴歸分析等統計方法進行資料的分析與處理，其研究結論如下： 一、食品、日用品製造公司會計人員知識的分類與知識分享意願有顯著正向影響。 二、食品、日用品製造公司會計人員知識分享意願與工作績效有顯著正向影響。 三、食品、日用品製造公司會計人員知識的分類與工作績效有顯著正向影響。 This study aims to investigate the impact on work performance of food and commodity manufacturing company accountant''s knowledge type and sharing, and to understand how to effectively knowledge sharing of accountants, Thus, successfully enhance work performance. The reseach questions include the following： 1. Will knowledge type impact knowledge sharing willingness of food and commodity manufacturing company accountants? 2. Will knowledge sharing willingness impact work performance of food and commodity manufacturing company accountants? 3. Will knowledge type impact work performance of food and commodity manufacturing company accountants? This study uses question survey method. The research sample is the accountants of food and commodity manufacturing company. 148 questionnaires are sent to the respondents and 98 questionnaires are returned. The number of valid questionnaires are 91（62%）. This study analyzes the survey data by using various statistical methods.These methods include factor analysis and reliability analysis, descriptive statistics analysis, Pearson correlation, and multiple regression analysis. The conclusions are summarized in the flollowing:
1.Knowledge type has positive and significant impact on knowledge sharing willingness of food and commodity manufacturing company accountants. 2. Knowledge sharing willingness has positive and significant impact on work performance of food and commodity manufacturing company accountants. 3.Knowledge type has positive and significant impact on work performance of food and commodity manufacturing company accountants.
