| Summary: | 碩士 === 國立臺灣海洋大學 === 航運管理學系 === 107 === Nowadays internal control has become an essential part in organization management. Since 2010, the government enforces the internal control system into operation protocols and management system. In 2017, there are already 650 government agencies implemented such management system, and the government devotes to continue expanding the internal control system into the remaining government agencies. However, the project raises questions about the efficiency of the internal control system. This research indicates the correlation between the organizational norm,cost of the non-compliance with the operation protocol, communication satisfication and the institutional trust. Further, the research discuss the willing of government employees to comply the internal control system and the influence on their work based on the cost of the non-compliance with the operation protocol and institutional trust.
This research investigates the relationship between compliance and corresponding factors based on 254 valid surveys, and analyze using various methodologies including descriptive statistics, reliability and validity analysis, correlation analysis, and multi-regression analysis. Results are showed as below:
1.Oranizational norm will dramatically increase the intrinsic cost of the non-compliance with the operation protocol.
2.Communication satisfication appears to be positive correlated with institutionl trust.
3.The cost of the non-compliance with the operation protocol is positive correlated with the compliance.
4.Compliance appears to be positive correlated with institutional trust.
5.The cost of the non-compliance with the operation protocol appears to be the mediator of the correlation between the organizational norm and compliance.
6.Institutional trust appears to be the mediator of the correlation between the communication satisfication and compliance.
The results of this study may serve as a reference for the Taiwanese government, scholars, and related studies.
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