Research on the Effect of Digitalization of Control Self-Assessment System Implementation Practices on Employees Based on the Organizational Change Theory

• Main Authors: Yi-Ting Chiang, 蔣伊婷
• Other Authors: Shi-Ming Huang
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/79137061155558515857

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 98 === In recent years, more and more financial fraud events happened in many company, some serious event have lead people to doubt the function of internal control and internal audit system in organizations. Control self-assessmnet is a new form of internal control to assure the effective of internal control and management’s responsibility. In the view that control self-assessment is still in development in Taiwan, and many people do not understand the purpose of control self-assessment, on the other hand, more and more computer softwares emerged in recent years, the purpose of this study is to understand the effect of implementation of digitalization of control self-assessment on employees in organizations. This study, in the perspective of organizational change theory,sees control self-assessment as a tool to accelerate organizational development and the implementation of digitalization as a planned change in a organization. The study question is to understand whether implementation of digitalization of control self-assessment would bring other format of change in a organization. The experimental results showed that the students’ cognitive and attitude toward technological change are both high, whereas the students’ cognitive and attitude toward control self-assessment significantly increase. The statistical analysis showed through the implementation of digitalization of control self-assessment significantly increases employee’s attitude and promote the goal control self-assessment more effectively. The study advise managers implement the digitalization of control self-assessment and use it as a manamement tool.