A Study on Internal Service of Government Accountants from the Customer-Oriented Perspective

• Main Authors: Mei-Man Cheng, 鄭美滿
• Other Authors: Ja-Shen Chen
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/62445544427511281069

碩士 === 元智大學 === 管理研究所 === 98 === The mission of government accountants is to promote administration plans, assist government budget execution, and enhance country competitive power. Accountants follow the principles of accounting laws, engage in internal auditing and control the financial items. Sometimes the argument between accountants and the operating unit causes the misunderstanding unavoidably. About the viewpoint of service, the operating unit may be the customer of the accounting division. It’s very important for accountants to help the government organization and schools to achieve its goals. Therefore the article research internal services of government accountants with customer-oriented opinion. by in-depth interview. Results of the research are as follows： First, the organizational culture shapes the service undertaker''s cognition, and then affects the accountant’s professional work. Second, because the different standpoint creates the cognition diversity, the argument between administration personnel and the accountants comes from the bilateral opinion conflict. Third, the leadership style of the accountant officer often tests aloof standpoint of accountants and make pressure for them . Fourth, lack of the skill and art of communication and coordination, affects the interaction between the accountants and the operating unit . Fifth, the Accounting division and the Operating unit should establish partnerships to execute the related affairs.