專業人員知識分享、核心能力及工作績效之關連性研究 : 以中小型會計師事務所為例

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/33676

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题名:	專業人員知識分享、核心能力及工作績效之關連性研究 : 以中小型會計師事務所為例
其它题名:	A study of the relationships among professionals' knowledge sharing, core competence and job performance : the case of the small and medium-sized accounting firms
作者:	呂理群;Lu, Li-chun
贡献者:	淡江大學會計學系碩士在職專班陳叡智;Chen, Jui-chih
关键词:	知識分享;核心能力;工作績效;中小型會計師事務所;knowledge sharing;Core Competence;job performance;small and medium-sized accounting firms
日期:	2009
上传时间:	2010-01-11 04:25:59 (UTC+8)
摘要:	會計師事務所為運用專業知識及人力資源提供財務、會計、稅務資訊之諮詢及認證等相關服務之知識密集產業。而中小型會計師事務所家數佔全台98%，然而回顧文獻我國會計師事務所知識管理之相關研究，大多以國際性的大型事務所為研究對象，因此本研究希望能描述出中小型會計師事務所之知識管理現況，並分析事務所之專業人員知識分享、核心能力及工作績效之關係，期研究結果可供中小型會計師事務參考。本研究藉由問卷調查法蒐集資料，並採用迴歸分析驗證假說。研究結果指出，分享個人知識的意願正向影響專業人員知識分享行為；知識分享的行為近依部正向影響專業人員之核心能力。專業人員之領導溝通能力及專業知識正向影響其工作績效。本研究進一步發現，分享個人知識分別對核心能力各構面受知識分享行為之部份中介作用影響。知識分享行為分別對工作績效各構面受核心能力各構面之部份中介作用影響。 Accounting firm, which is part of the knowledge intensive industries, mainly provides professional services including finance, accounting, tax advisory and assurance services. In Taiwan, 98 % of the accounting firms are small and medium-sized, but most of the knowledge management research is focused on the large international accounting firms. Therefore, the aim of this study is to reveals knowledge management status of the small and medium-sized accounting firm, also to investigate the relationship among the perfessionals’ know sharing, core competence and job performance. Hopefully, the findings can provide some implications for the small and medium-sized Accounting firms in Taiwan. The research adopt questionnaire survey to collect data, and examines three hypothesises by regression analysis. The finding suggests that the professionals’ knowledge sharing intention significantly impact on their knowledge sharing behavior. The professionals’ knowledge sharing behavior further significantly affects their core competence. In addition, the professionals’ leadership and communication ability and their professional knowledge significantly impact their job performance. Finally, the study shows that the knowledge sharing behavior partially mediates the professionals’ knowledge sharing intention and their core competence. The core competence partially mediates the professionals’ knowledge sharing behavior and their job performance.
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