The Research of that Whether the Educational Background of Professional Accountant and Bookkeeper Would Effect the Performance Audit.

碩士 === 大葉大學 === 會計資訊學系碩士班 === 95 === This research focus on the differences of educational level of the United Certified Public Accountant and the United Accredited Bookkeeper, and the education of the pro-fessional people weather affects the management performance. Another point is the view of the...

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Bibliographic Details
Main Authors: Yung-Wen Huang, 黃永文
Other Authors: Ying-Tiao Chin
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/08274805131853234832
Description
Summary:碩士 === 大葉大學 === 會計資訊學系碩士班 === 95 === This research focus on the differences of educational level of the United Certified Public Accountant and the United Accredited Bookkeeper, and the education of the pro-fessional people weather affects the management performance. Another point is the view of the profession people through United Accredited Bookkeeper. This paper proceeded by mailing the questionnaires, which helped by the manag-ers of the business offices. There are 110 questionnaires, we received 84 questionnaires and 2 of them are useless. Therefore, there are 82 effective questionnaires and the per-centage of eviction is 75%. Through SPSS's result we found that management performance has a positive re-lationship among the education of employees and on-the-job training of the employees, the scale of the business offices , the age of the business offices and the wage. But there is no relationship between the location of business office and management. We get the result of the adoption of United Accredited Bookkeeper will increases the quality and the clients will have more assure. However, we have no idea that weather the United Accredited Bookkeeper will affects the management performance, because the time of adopting the United Accredited Bookkeeper is so short that we can't get the an-swer.