| Summary: | 碩士 === 高苑科技大學 === 經營管理研究所 === 97 === The major purpose of this study was to explore the willingness, motivation, needs and influential factors of accountants. This research will provide the government an important target which can fulfill the needs of accountant’s willingness join the job training.
This study base on the Theory of Learning Motivation and arrange the document of explore the impact factor job training, using TPB (Theory of Planned Behavior) and Amos statistics analysis to identify “Joining job training integrated behavior intention model”.
The Study result shows, the Accountant’s, attitude, subjective norms and consciousness behavior control to accountant really have the notable impact on action intention. Particularly with “attitude”, it is the most notable opinion. It is mainly impact under the “personal related benefit”. Secondly is “consciousness behavior control”, most influence by “self-ability”. And the impact of “subjective norms” is least among them. Especially the most and notable impact is “minor community”, besides the analytical result in the different variable such as “official rank” will be notable difference.
This research shows that the accounts to join an education training mainly for the personal related benefit. From the results of this study we recommend the government should strengthen the motivation and willingness of education training to satisfy the requirements for the accountants to improve self-ability and working skill, therefore its making of education training policy and the creation of a better learning environment.
However the accountants should focus on lifelong learning, trying out multiple learning accesses to improve work efficiency and meet individual learning needs.
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