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    Title: 學校會計人員角色壓力與內部審核關係之研究 : 以臺北市高中職以下學校為例
    Other Titles: A study of the relationship between accountant role stress and internal auditing at schools : the case of senior high schools in Taipei City
    Authors: 戴淑麗;Tai, Shu-Li
    Contributors: 淡江大學公共行政學系公共政策碩士在職專班
    邱志淳;Chiu, Chih-Chun
    Keywords: 角色壓力;會計人員;內部審核;Role Stress;accountant staff;Internal auditing
    Date: 2012
    Issue Date: 2013-04-13 11:33:21 (UTC+8)
    Abstract: 本研究目的在於瞭解臺北市高中職以下學校會計人員角色壓力與內部審核的現況,分析不同背景變項的會計人員在角色壓力及內部審核的差異情形,並探討角色壓力與內部審核的關係,進而分析角色壓力對內部審核的影響力。本研究採問卷調查法,問卷的架構在「角色壓力」構面包含角色衝突、角色模糊、角色過度負荷等三個變項,在「內部審核」構面包含專業知能、專業工作態度、溝通協調能力三個變項,並以臺北市高中職以下學校會計人員為研究對象,共發出305份問卷,回收258份,回收率達84.59%。
    本研究採取SPSS 12.0統計視窗軟體作為統計分析的工具,針對樣本資料做因素分析、信度分析、描述性統計、t檢定分析、單因子變異數分析與事後多重比較、皮爾森相關分析、多元迴歸分析等統計方法,考驗研究假設。
    本研究主要獲得之結論如下:
    一、臺北市高中職以下學校會計人員的個人背景變項(年齡、教育程度、婚姻狀況、公職年資、職位、服務學校)對角色壓力有顯著差異。
    二、臺北市高中職以下學校會計人員的個人背景變項(性别、年齡、公職年資)對內部審核有顯著差異。
    三、臺北市高中職以下學校會計人員角色壓力與內部審核有顯著負相關,屬中度負相關;顯示會計人員角色壓力感受越高,內部審核認知程度愈低。
    四、會計人員的角色壓力感受,對內部審核有預測作用,其中以「角色過度負荷」、「角色模糊」兩層面對整體內部審核最具有預測力,首先投入的變項為「角色過度負荷」,依序是「角色模糊」。
    本研究依據上述研究發現,分別對上級主計機構、臺北市高中職以下學校及其會計人員提出建議,以供參考。
    This research''s goal is to understand the situation of the role stress and internal audit of the accountings in high schools and vocational schools in Taipei. Analyses many different variables. And, investigate the relationship in between to analyses how the stress influences the internal audit.
    This research is taken by questionnaire, and the structure at the role stress aspect includes conflict, vagueness and overload. As for the infernal audit, contains professional knowledge, working attitudes, communication and coordination.
    The accountings in high schools, vocational high schools and beneath are the object. Gave out 305 surveys, 258 has returned, the returning rate is up to 84.59%. This research used SPSS 12.0 as a statistical tool.
    Focus on the sample data and did factor an analysis, reliability analysis, descriptive statistics, t-test analysis, single-factor analysis, multiple regression analyses of variance, comparison afterwards, Pearson correlation analysis.
    The research leads to the conclusion bellow:
    1. The backgrounds of the school accountings (age, education, marriage, seniority income, position, dedicated school) make a big influence to role stress.
    2. The age, sex, and seniority income make a difference in internal audit.
    3. The role stress and internal audit have a moderate negative correlation, which shows that the higher stress the accountings have, the lower self-checking ability they have.
    4. The feeling of the stress is very useful at predicting for the audit. Especially the role overload and vagueness. The first changing aspect will be overload, then the vagueness.
    According to Tue research shows above, gave suggestions to the superiors institutions and the accountings at the school in Taipei as a guideline.
    Appears in Collections:[公共行政學系暨研究所] 學位論文

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