國民小學會計人員核心職能指標之研究

• Main Author: 張碧霞
• Other Authors: 廖錦文
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/33053867030332939980

碩士 === 國立彰化師範大學 === 工業教育與技術學系 === 99 === The purpose of this study was to construct the core competency indicators of the accountant in the elementary schools, and to explore degrees of the importance of the core competency indicators of the accountant in the elementary schools. In order to achieve the purpose of the research, the research used the Delphi technique surveys. First, the researcher collected the related literatures from around the world, carried on the analysis and the induction, established foundation of the Delphi technique questionnaire. Then the researcher invited six experts to carry on the content examination, and collected the entire examination’s opinion to develop the official Delphi technique questionnaire. After that, there were three rounds of opinions consulting for the Delphi technique questionnaire through the seventeen Delphi experts, including six higher-ranking directors of accountant institutions, six chief accountants of elementary schools and five university scholars. Finally, the collected data was analyzed by using Mean, Standard Deviation, Mode, Kolmogorov-Smirnov one-sample test, and Kruskal-Wallis one-way analysis of variance ranks, carried on the concordant test to understand the importance of the indicators expressed by Delphi technique expert and whether the opinions were concordant, and to test the concordance levels of the opinions from three kind of the Delphi experts. According to the above research, this research found that the elementary school accountant’s core competencies ought to consist of four primary dimensions: knowledge, skills, attitudes, and traits. Under these four primary dimensions, there are seventeen core competency categories attached: the budgeting knowledge, the accounting knowledge, the statistics knowledge, the budgeting professional skills , the accounting professional skills, the statistics professional skills, the information technology application and integrated skills, the thinking and problem-solving skills, the communicating skills, the teamwork skills, the change management skills, the service attitudes, the self-confident and proactive attitudes, the learning of attitudes, the emotional management, the conflict management, the professional ethics. They were further divided into seventy-eight core competency sub-categories, and there were seventy-seven core competency sub-categories in accordance with importance indicators. Finally, it is suggested to bring out advice based on the previously mentioned conclusion, as a reference to the the higher-ranking accountant institutions, the elementary school accountants, and further researches.