臺灣博碩士論文加值系統

企業資源規劃（Enterprise Resources Planning, ERP）系統以整合性應用系統的設計概念，滿足企業快速整合內外部資訊的需求，將企業資源做最佳的配置與利用。而位居ERP作業核心骨幹的會計及成本作業弁遄A因為ERP系統的使用，使得傳統的記帳弁鄑‘i以經由ERP系統設定自動快速完成，於是企業對財會人員的背景要求也不再侷限會計領域的人員，需要的是一個能夠利用資訊科技，提供即時正確的財務資訊，協助高階主管決策的全方位人才。所以財會人員必須積極的轉型，重新思考自己在組織內的工作角色定位及其所能發揮的弁遄A善用他們對數字高度的敏感力及其專業的判斷能力，提供管理者有價值的經營管理資訊。

因此，本研究透過社會認知生涯理論（Social Cognitive Career Theory, SCCT）的理論概念，來瞭解在企業體系中，原佔有重要地位的財會人員，在這波企業資源整合的浪潮聲中，如何思考自己在組織內未來的工作角色定位，及影響財會人員決定轉變工作型態的因素為何。經由問卷調查，本研究共回收147份問卷，有效樣本回收率為32.61%，經資料分析結果顯示財會人員對ERP系統使用自我效能評斷的高低會影響他們對在工作發展上的自我期望， ERP系統的自我效能和工作結果預期對財會人員的工作興趣有決定性的影響因素，工作興趣會影響財會人員工作轉型的方向，但是相對而言情境因素對工作轉型的影響力卻較為薄弱。

After Enterprise Resources Planning (ERP) implemented, plenty of the functions offered by accountants are frequently replaced and modified. Yet, the impacts of ERP implementation on career choice of accountants are neglected. In this study, a research model was conducted based on the social cognitive career theory. Additionally, questionnaires were mailed to the accountants in 115 firms selected from the top 1,000 manufacturing firms in Taiwan. Finally, 147 usable responses were collected and the response rate reached 32.61%.
The results indicated that: (1) self- efficiency significantly affects the outcome expectation; both self-efficiency and outcome expectation significantly affects the working interest; (2) working interest significantly affects the career choice. Situational factors also have moderate effects on the career choice. Managerial implications are also provided.

第壹章 緒論1
第一節 研究背景與動機1
第二節 研究目的與問題3
第三節 研究範圍及對象4
第四節 研究貢獻5
第五節 研究流程6
第貳章 文獻探討7
第一節 企業資源規劃系統7
第二節 企業導入ERP系統後對財會人員工作的影響14
第三節 社會認知理論22
第四節 社會認知生涯理論28
第參章 研究方法33
第一節 研究模式33
第二節 研究假說37
第三節 變數的定義與衡量41
第四節 問卷設計45
第五節 問卷發放46
第肆章 資料分析結果與討論47
第一節 問卷回收47
第二節 樣本基本資料分析47
第三節 信度與效度分析50
第四節 資料常態性檢定55
第五節 結構模式檢測57
第五章 結論與建議72
第一節 研究發現72
第二節 研究建議73
第三節 對學術與實務界啟示74
第四節 研究限制76
第五節 未來研究方向77
參考文獻 78
附錄一84

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