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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/33577

    Title: 審計人員使用通用審計軟體之研究
    Other Titles: A study of the use of generalized audit software by the auditors
    Authors: 游琬渝;Yu, Wan-yu
    Contributors: 淡江大學會計學系碩士班
    陳叡智;Chen, Jui-chih
    Keywords: 科技接受模式;通用審計軟體;資訊系統成功模式;Technology Acceptance Model;Generalized Audit Software;Information Systems Success Model
    Date: 2009
    Issue Date: 2010-01-11 04:18:16 (UTC+8)
    Abstract: 本研究以科技接受模式為基礎,探討會計師事務所與政府機關審計人員使用通用審計軟體之情形以及影響因素,採用問卷調查法蒐集研究資料,並且採用結構方程式驗證研究模型,以瞭解影響審計人員使用通用審計軟體之因素與情形。
    This research utilizes the Technology Acceptance Model (TAM), subjective norm and computer self-efficacy as the exogenous variables to investigate the use of Generalized Audit Software (GAS) by the auditors. It adopts questionnaire survey to collect data from the auditors of the Big Four public accounting firms and the Ministry of Audit in Taiwan.
    Research findings suggest that subjective norm has significant positive impact on the perceived usefulness of GAS. The perceived usefulness and perceived ease of use of GAS both have significant positive influence on the attitude toward GAS. In addition, the attitude toward GAS has significant positive effect on the behavioral intention. The behavioral intention has significant positive impact on the usage of GAS. The usage of GAS further has significant positive impact on the user satisfaction.
    Appears in Collections:[會計學系暨研究所] 學位論文

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