| Summary: | 碩士 === 國立高雄師範大學 === 人力與知識管理研究所 === 99 === The Budget Accounting and Statistics (BAS) system in Taiwan uses exceptional governance as its performance benchmark. Under BAS, the Centralized Personnel System is adopted to manage personnel and the Dual System is used to command and lead BAS personnel. This operational mode results in BAS accounting personnel having a dual role of reporting to governing BAS agencies while under the management of their immediate superiors, as stated in the Statutes for Establishment and Management of Budgetary, Accounting and Statistics Agencies and BAS Personnel. The implication is that in addition to carrying out core duties including budget planning, financial accounting, internal control, internal auditing, and procurement monitoring, as staff members of their respective agencies or institutions, they must also assist their superiors or directors with various other tasks.
This study focuses the following topics relating to the Centralized Personnel System, as follows: 1. The influence organizational identification and professional identity on administrative ethics of accounting personnel; 2. The correlation between the tenure of accounting personnel with their current school employers and their level of organizational identification; 3. The correlation between the tenure of accounting personnel in their accounting positions and their professional identity.
Following the formal Kaohsiung City-County Consolidation on 25 December 2010, there are now 347 municipal senior, vocational and municipal junior high schools and elementary schools in Kaohsiung. Of these municipal schools, 221 employ full-time accounting staff, and this study used these schools as the sample population. This study adopts convenient sampling and uses a survey questionnaire to collect information from 158 schools of the sample population, and conducted analysis using various analytical methods including hierarchical regression to verify the hypotheses.
The main findings and conclusions of the research suggest that: 1. Organizational identification and professional identity both have substantial and positive influences on administrative ethics, with professional identity having greater influence than organizational identification; 2. Organizational identification and the years of accounting experience do not display a significant correlation; 3. Professional identity and the years of accounting experience do not display a significant correlation.
Based on the research findings and conclusions, the study proposes a number of suggestions that governing BAS agencies, local government bodies and authorities, schools and accounting personnel can use as references for management purposes. In addition, the study also proposes some research areas for future academic research.
|
|---|
