會計人員職能之分析-以矯正機關為例

• Main Authors: CHEN HUI JU, 陳蕙茹
• Other Authors: Dr. Jiung-Ming Huang
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/w3utjb

碩士 === 國立勤益科技大學 === 資訊管理系 === 104 === In the era of knowledge-based economy, there is a major transformation in the competency of accountants. They are required to play more roles to assist management. The study is going to explore the competency of accountants by analyzing the general knowledge and professional skills of accountants in agency of corrections and the results can be used for employee selection for the hire institutions. The researchers use the survey research method and the accountants in the agency of corrections as the subjects, to explore the competencies which the skilled accountants possess in the categories of basic knowledge, professional skills, occupational attitude and disposition. Based on the competency analysis, we develop an assessment guideline (questionnaire) to review whether the persons are qualified for the accounting jobs. The results can be applied in the selection of the accountants for the accounting offices and in the self-assessment for the people interested in accounting occupation. Finally, we recommend suitable on-the-job or orientation training courses for the accountants. The statistical analysis showed that the accounting stalls should have the competence facet of the "knowledge" in which“to be familiar with GBA accounting information systems”is the priority. In the light of“skills”competence,“ to obtain legitimate certificate of payment ( including invoices and receipts), verify it and record it correctly”has high impact. As to“attitude”competence, “ responsibility”is the most importance. The result of this research can be a reference for pre-employment training courses for new accounting stalls.