Moderating Effects of Training on Productivity Paradox of Information Technology: Consideration of Market Segmentation
碩士 === 國立雲林科技大學 === 會計系 === 102 === This study examines the moderating effects of continuing professional education (CPE) on the relation between information technology (IT) and operating performance of audit firms in Taiwan. Empirical data are from the 2002-2011 Survey Report of Audit Firms in Taiw...
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ndltd-TW-102YUNT03850102019-05-15T21:14:18Z http://ndltd.ncl.edu.tw/handle/8ums4n Moderating Effects of Training on Productivity Paradox of Information Technology: Consideration of Market Segmentation 訓練對資訊科技生產力矛盾的調節效果: 考慮市場區隔現象 Hsu, Chia-Ning 許嘉寧 碩士 國立雲林科技大學 會計系 102 This study examines the moderating effects of continuing professional education (CPE) on the relation between information technology (IT) and operating performance of audit firms in Taiwan. Empirical data are from the 2002-2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. IT is defined as total IT expenditures which is further divided into software and hardware IT expenditures. Empirical results indicate that IT negatively relates to operating performance of large and small sized audit firms, an evidence of (IT) productivity paradox. Next, continuing professional education positively associates with operating performance significantly. Further, continuing professional education moderates the relation between IT and operating performance of large and small sized audit firms. This indicates that continuing professional education mitigates the negative effects from IT productivity paradox. Chen, Yahn-Shir Yang, Yi-Fang 陳燕錫 楊怡芳 2014 學位論文 ; thesis 74 zh-TW |
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碩士 === 國立雲林科技大學 === 會計系 === 102 === This study examines the moderating effects of continuing professional education (CPE) on the relation between information technology (IT) and operating performance of audit firms in Taiwan. Empirical data are from the 2002-2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. IT is defined as total IT expenditures which is further divided into software and hardware IT expenditures.
Empirical results indicate that IT negatively relates to operating performance of large and small sized audit firms, an evidence of (IT) productivity paradox. Next, continuing professional education positively associates with operating performance significantly. Further, continuing professional education moderates the relation between IT and operating performance of large and small sized audit firms. This indicates that continuing professional education mitigates the negative effects from IT productivity paradox.
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author2 |
Chen, Yahn-Shir |
author_facet |
Chen, Yahn-Shir Hsu, Chia-Ning 許嘉寧 |
author |
Hsu, Chia-Ning 許嘉寧 |
spellingShingle |
Hsu, Chia-Ning 許嘉寧 Moderating Effects of Training on Productivity Paradox of Information Technology: Consideration of Market Segmentation |
author_sort |
Hsu, Chia-Ning |
title |
Moderating Effects of Training on Productivity Paradox of Information Technology: Consideration of Market Segmentation |
title_short |
Moderating Effects of Training on Productivity Paradox of Information Technology: Consideration of Market Segmentation |
title_full |
Moderating Effects of Training on Productivity Paradox of Information Technology: Consideration of Market Segmentation |
title_fullStr |
Moderating Effects of Training on Productivity Paradox of Information Technology: Consideration of Market Segmentation |
title_full_unstemmed |
Moderating Effects of Training on Productivity Paradox of Information Technology: Consideration of Market Segmentation |
title_sort |
moderating effects of training on productivity paradox of information technology: consideration of market segmentation |
publishDate |
2014 |
url |
http://ndltd.ncl.edu.tw/handle/8ums4n |
work_keys_str_mv |
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