Identification on the Role Position and Service Attitude of Accountants in Taiwanese National Universities

• Main Authors: Yu-mei Kuo, 郭玉梅
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/69804352398206775538

碩士 === 雲林科技大學 === 會計系研究所 === 97 === The accounting personnel used to be in charge of the accounting affairs only; however, in response to the advanced service quality promoted by the Executive Yuan and the changes of times, the accounting personnel is required to adopt an active attitude to the management by the Central Total Service Quality Innovation and Advancement Program promulgated in July 2007; thus, this paper aims at the inquiry on the accounting personnel’s recognition of the role definition and service attitude in national universities. The raw data collected in the questionnaires survey with the subject from the accounting personnel in national universities and 352 questionnaires delivered and 328 retrieved for the final data analysis are processed via descriptive statistics and independent t test and one-way ANOVA. The findings concluded are: 1. The impact of the personal attributes on the recognition of the role definition There is a difference in the 2 background variables: education and duties. As for the education, those graduated from senior high and vocational schools have better recognition of the precise work flow and active provision of sheets than those graduated from collegial schools. As for the duties, the superintendents have better recognition of the precise work flow, informal communication and active provision of sheets than the undertakers. 2. The impact of the personal attributes on the recognition of the service attitude There is a difference in the 3 background variables: marriage, education and duties. As for the marriage, those married have better recognition of the gentleness with patience, time efficiency, empathy and active items than those unmarried. As for the education, those graduated from senior high and vocational schools have better recognition of the professional knowledge employment, gentleness with patience, time efficiency and active items than those graduated from collegial schools. As for the duties, the superintendents have better recognition of the professional knowledge employment, gentleness with patience, empathy and active items than the undertakers. Overall, the conclusion proposed expects to advance the accounting personnel’s emphasis of the role definition and service attitude so as to promote the service quality as well as the references to the policy making of the competent authority.