| Summary: | 碩士 === 國立彰化師範大學 === 商業教育學系 === 97 === Among government organizations, accountants and statistics should be detached and independent. This research explores the role of accountants as managers and supervisors for the customer first oriented services; while providing services, how to give up the conservative attitude, keep objective instead, take care the needs of business departments, providing good services and, moreover, improve performance evaluation.
Through literature reviews and expert interviews, the author collected the factors that influence performance of the accountants. By three Delphi Technique specialist interviews and the application of expert’s questionnaire, the author also analyzed the statistics data collected through out the research process and conclude that the successful factors to performance of the accountants as follows: Environment and facilities, Personal affairs, Staff training, Professional ability, Stimulation, The spirit of service, Leadership of the director, Organization operation, and Administration.
There are 8 dimensions and 43 factors and this research is meant to be a reference of improvement of performance evaluation of the government accountants.
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