| Summary: | 碩士 === 國立臺灣師範大學 === 運動休閒與餐旅管理研究所 === 104 === This study investigated the relationship between work value and perceived accountability for of the college interns. This study aimed to understand, during the process of internship, how personal work value and perceived accountability affect the adjustment and internalization of future attitude towards work and better meet the demand for business. The participants of this study are derived from the college students majoring in tourism, leisure, recreation, and hospitality. Three hundred and forty two valid questionnaires were returned. Base on the descriptive statistical analysis, t-test, one-way ANOVA, correlation analysis, and multiple linear regression analysis, the results were as follows：
1. There was a significant difference of perceived accountability among students with different willingness to work.
2. There was a significant difference of work value among students with different ages, school systems, types and companies of internship, and willingness to work.
3. There was a significant positive correlation between work value and perceived accountability.
4. Self-worth of work value had a significant explanatory power in the perceived accountability for interns.
According to the results of this study, duties & responsibilities of internship, corporate training and personal expectation for future job will lead to differences in students' awareness of the work values. Therefore, it is important for the school and business to understand the idea of younger generation to make education better integrated into society.
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