| Summary: | 碩士 === 世新大學 === 行政管理學研究所(含博、碩專班) === 93 === Accounting system in Taiwan is a unique one. Officials are appointed and relieved by the upper-level Accounting agencies; however, they are supervised by executives in the agencies they serve. The design of the system is to ensure Accounting personnel to run their business independently and to prevent financial ir-regularities from happening. However, it is difficult for Accounting personnel to strike a balance between carrying out directives from executives and following Accounting rules and regulations. The Accounting Office of township hall is the lowest-level Accounting institution in Taiwan, staffed by an Accounting Director or just an accountant. Factors like low rank/status, heavy workload and political problems involving township chiefs and councilors, directly bring impact on the working willingness and the attitude of basic-level Accounting personnel.
The methodology used in this study is mainly by questionnaire, which takes samples of Accounting Directors and Accountants of 319 township halls in Taiwan. Factors, which influence job satisfactions, like healthcare, promotion, current system module are raised and thoroughly analyzed in the hope to reflect the general ideas of local Accounting personnel. This author also wishes that the study could also benefit township-level accounting personnel in the changing environment.
The main finding of this study is that 17% of township-level accounting personnel change jobs in the past three years, and it indicates that accounting personnel would rather work in other Accounting agencies than in township halls. Apart from that, they are slightly being satisfied by chance of job transferring and citizens’ lobbying. Factors, like healthcare, promotion and current system module have strong influence on job satisfaction, with the first one being the most important. In order to upgrade Accounting personnel’s efficiency, it is suggested that a series of reforms need to be done, including re-structure of Accounting system, promotion/transferring channels, elevation of ranks/status and good welfare/benefit. The design of jobs is emphasis on the characteristics of jobs and the suggestions of political problems involving township chiefs and councilors so that they can further improve their efficiency.
【Keywords】Accounting Officials, Job Satisfaction, Job Characteristics
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