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研究生:吳佩璇
研究生(外文):Pei - Hsuan
論文名稱:電腦審計教育對系統知識、電腦自我效能及審計自動化系統接受認知度之影響
論文名稱(外文):The Impacts of Computer Auditing Education on System Knowledge , Computer Self-Efficacy and the Perceived Acceptance of Audit Automation System
指導教授:陳雪如陳雪如引用關係
指導教授(外文):Hsueh - Ju Chen
學位類別:碩士
校院名稱:靜宜大學
系所名稱:會計學系研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
論文頁數:65
中文關鍵詞:結構方程模式電腦審計教育審計自動化
外文關鍵詞:Computer auditing educationAudit automationStructural equation modeling
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隨著產業環境急速變遷,國內許多企業已逐漸走向電腦化管理,加上資訊及時性之需求,為因應如此趨勢,會計師事務所已逐漸採用電腦輔助審計技術協助查核。因而也連帶影響學校審計教育的一大轉變,許多大學院校紛紛開設電腦審計課程以因應這股趨勢。
本研究之目的在於探討電腦審計教育對會計系學生之系統知識、電腦自我效能及其對審計自動化系統接受認知度之影響,並且透過問卷調查以了解目前國內電腦審計教育發展現況並比較參與修習以及未參與修習電腦審計之兩群會計系學生間的差異,以供大學院校教育單位在課程規劃上之參考。
本研究主要採用問卷方式蒐集資料,針對全國八所大學院校發放問卷,回收之有效樣本數共為407份。並以結構方程模式(Structural Equation Modeling, SEM)進行分析,並配合SPSS及AMOS分析工具,進行資料分析與模式驗證。
由結構方程模式實證結果發現,電腦審計教育無法顯著影響會計系學生之整體系統知識程度及電腦自我效能程度,但實證結果發現若會計系學生之系統知識程度越高,其對於審計自動化系統接受認知度就越高;會計系學生之電腦自我效能程度越高,其對於審計自動化系統接受認知度就也會越高。此外,從迴歸模式實證結果顯示電腦審計教育會顯著正向地影響會計系學生之審計自動化系統接受認知度。
Along with industrial environment rapidly vicissitude, many domestic enterprises have already headed for the computerization management, in addition demand of the information timeliness, in order to respond such the trend, the accounting firm has already adopted the computer- assistance audit technical assistance to audit. Thus also the association affects the school audit education a big transformation, many universities and colleges set up the computer auditing curriculum in succession to respond this trend.
The purpose of this research lies in the study the impacts of computer auditing education on accounting student''s system knowledge, computer self-efficacy and the perceived acceptance of audit automatuon system, and use the questionnaire survey to understand present domestic computer auditing education development situation and to compare the difference of two group of accounting students who study the computer auditing curriculum or not, to provide the universities and colleges education unit to program this curriculum.
This research is main to adopt the questionnaire method the collection the data, issuing the questionnaire to eight universities and colleges of whole country, the recycling the effective sample number is 407. And by Structural Equation Modeling (SEM) carries on the analysis, and coordinates SPSS and the AMOS analysis tool, carrying on the data analysis and mode identification.
Findings form structure equation model result that the computer auditing education can not affect accounting students’ system knowledge degree and computer self- efficacy degree, but the result discovered the higher of accounting students’ system knowledge, the higher of accounting students’ perceived acceptance of audit automation system; the higher of accounting students’ computer self-efficacy, the higher of accounting students’ perceived acceptance of audit automation system, In addition, from the regression model result demonstrated the computer auditing education can affect accounting students’ perceived acceptance of audit automation system.
目錄
摘要 i
目錄 iii
表目錄 iv
圖目錄 v
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題 2
第三節 研究目的 3
第四節 研究貢獻 3
第五節 研究流程及論文架構 4
第二章 理論基礎與文獻探討 6
第一節 電腦審計與審計自動化之關聯性 6
第二節 電腦審計教育相關文獻 9
第三節 教育訓練對自我效能及系統認知之影響 12
第三章 研究設計 18
第一節 觀念性架構 18
第二節 研究假說推論 20
第三節 研究對象與資料蒐集 22
第四節 問卷設計 24
第五節 資料分析方法 27
第四章 研究結果及分析 29
第一節 樣本屬性分析 29
第二節 衡量信度與效度 32
第三節 兩群獨立樣本比較 35
第四節 結構方程模式(SEM) 40
第五節 研究假說之檢定結果 51
第五章 結論與建議 52
第一節 研究結論 52
第二節 研究意涵 55
第三節 研究限制 55
第四節 未來研究建議 56
參考文獻 57
附錄一 63
參考文獻

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