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研究生:宋光武
研究生(外文):Kuang-wu Sung
論文名稱:海軍財務自我檢查滿意度之探討—ACSI之應用
論文名稱(外文):On the Satisfaction toward the Financial Self-Inspection of ROC Navy: An Application based on American Customer Satisfaction Indicator Model
指導教授:李建興李建興引用關係
指導教授(外文):Jen-Sin Lee
學位類別:碩士
校院名稱:義守大學
系所名稱:管理研究所碩士班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:中文
論文頁數:119
中文關鍵詞:美國顧客滿意度指標模式內部控制軍事事務革新財務自我檢查
外文關鍵詞:Internal ControlAmerican Customer Satisfaction IndexMilitary Affair ImprovementFinancial Self-Inspection
相關次數:
  • 被引用被引用:1
  • 點閱點閱:329
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
海軍財務自我檢查作業執行之目的,在於建立自我監督稽核機制,以有效確保國軍資產安全,增進行政效率,健全財務秩序,並杜絕弊端肇生。國軍軍事事務的革新,期藉由良善的組織績效管理,內部控制作為,完成建軍備戰任務,進而提昇整體國防施政成效。
學術界對於顧客滿意度研究相關文獻甚多,然有關軍事機關政策執行人員滿意度相關文獻則尚付諸闕如,存在一學術探討缺漏。本研究引用美國顧客滿意指標模式(ACSI, American Customer Satisfaction Index)為研究架構,實證國軍「財務自我檢查」執行成效及顧客滿意度,並以海軍(含海軍陸戰隊)陸岸及艦艇單位為受測樣本,另採問卷調查法遂行抽樣,計回收有效問卷382份,回收率為64%。研究結果發現:
1.海軍財務自我檢查滿意度在顧客品質認知等六大構面,均符合ACSI滿意度模式。
2.艦艇單位人員因執行海上勤務任務特性所影響,在財務自我檢查品質認知及滿意度方面為顯著並略高於陸岸單位人員。
3.高階、資深及職務屬性審監人員,除財務自我檢查抱怨度構面外,餘顧客品質認知等五大構面皆顯著並高於低階、資淺及非專業人員,研究推論與國軍組織文化及個員經驗學能、歷練職務之不同所產生之認知攸關。
4.受測人員對於海軍財務自我檢查具一致性高度期望,整體滿意度作業方面核評分數僅幾近及格(59分)並呈高、低二極化分佈趨勢影響總平均分數;另對於整體忠誠度及抱怨度略高於整體感受價值及滿意度(中度平均值),研究推論獨特組織文化特性會影響顧客的抱怨度及忠誠度的認知,對於滿意度則無直接影響。
The purpose that Navy conduct financial self-examination (FSE) is to build a self-supervising mechanism to ensure security of military assets, administrative efficiency, robust financial regulation, and elimination of abuse of military assets. To improve military affairs, proper organizational performance management and effective internal control can help develop our naval forces and further strengthen the effectiveness of the entire defense operation.
There is much academic literature regarding satisfaction issues; however, there is very little literature concerning the satisfaction of our armed forces. Thus, this study applies American Customer Satisfaction Index (ACSI) as the theory framework to examine the effectiveness and customer satisfaction of FSE. This study employs a questionnaire survey to collect the data, which is a sample of naval land-based units (including the Marine Corps) and fleet units. Consequently, the empirical evidence from 382 observations (with 64% effective reception) give the following results:
1. The satisfaction of FSE is confirmed the ACSI model consisted of six critical indicators.
2. Due to marine operational characteristics, the observations from naval units are of higher quality of perception and satisfaction than those from the land-based units.
3. Those higher-ranking and senior respondents performed higher on five of the ACSI indicators; the exception was customer quality perception. This study concluded that the major factors for this tendency are the military organizational culture as well as the perceptions that are based on the diversified experience, career abilities, and positions of the respondents.
4. The respondents exhibit high-level expectations toward FSE. However, the overall average of the customer satisfaction is only about 59 points, which is influenced by the diversity of the respondents. On other hand, overall loyalty and complaint indicators are slightly higher than overall perceived value and satisfaction ones, which indicates average satisfaction. This study concluded that the military organizational culture will influence customer complaints and loyalty perception, but have no direct impact on customer satisfaction.
目次
第一章 緒論
第一節 研究背景與動機1
第二節 問題陳述與研究目的3
第三節 研究方法與流程4
第四節 研究重要性6
第二章 文獻評論
第一節 財務自我檢查政策7
第二節 內部行銷與顧客關係管理18
第三節 服務品質24
第四節 顧客滿意度32
第五節 研究假說46
第六節 研究架構47
第三章 研究方法
第一節 變數操作性定義及衡量48
第二節 抽樣設計51
第三節 資料蒐集52
第四節 資料分析54
第五節 研究限制56
第四章 結果與討論
第一節 樣本特性分析57
第二節 描述性統計59
第三節 信度及效標效度分析69
第四節 其它分析72
第五節 研究假說驗證81
第五章 結論與建議
第一節 研究結論82
第二節 理論與實務涵義84
第三節 後續研究建議88
參考文獻
中文部分89
英文部分91
電子媒體102
表次
表2-1 自我檢查與內部控制比較表13
表2-2 內部審核業務缺失統計表14
表2-3 內部行銷文獻綜合彙整表19
表2-4 國內外學者專家對CRM 之定義表20
表2-5 服務品質的定義表24
表2-6 SERVQUAL五構面與22個組成因素表28
表2-7 顧客滿意度相關定義表32
表2-8 顧客滿意度相關理論表35
表2-9 服務品質與顧客滿意評量模式比較表39
表2-10 ACSI文獻及指標定義彙整表42
表2-11 ACSI顧客滿意度相關研究彙整表45
表4-1 樣本結構及特性彙整表57
表4-2 自我檢查各構面描述性統計表59
表4-3 自我檢查顧客品質認知描述性統計表60
表4-4 自我檢查顧客期望描述性統計表62
表4-5 自我檢查顧客感受價值描述性統計表63
表4-6 自我檢查顧客忠誠度描述性統計表64
表4-7 自我檢查顧客抱怨度描述性統計表65
表4-8 自我檢查顧客整體滿意度描述性統計表66
表4-9 政策執行成效次數分配表67
表4-10 自我檢查顧客品質認知信度分析69
表4-11 自我檢查顧客期望信度分析69
表4-12 自我檢查顧客感受價值信度分析70
表4-13 自我檢查顧客忠誠度信度分析70
表4-14 自我檢查顧客抱怨度信度分析70
表4-15 自我檢查整體滿意度信度分析70
表4-16 政策執行成效效標效度71
表4-17 單位別t 檢定表72
表4-18 六大構面迴歸分析總表73
表4-19 顧客期望對顧客品質認知迴歸分析表74
表4-20 顧客期望、品質認知對顧客感受價值迴歸分析表74
表4-21 顧客期望、品質及感受價值對顧客滿意迴歸分析表75
表4-22 顧客滿意度對顧客抱怨度迴歸分析表75
表4-23 顧客滿意度對顧客忠誠度迴歸分析表76
表4-24 顧客抱怨度對顧客忠誠度迴歸分析表76
表4-25 階級對六大構面ANOVA及Duncan成對比較表77
表4-26 職務屬性對六大構面ANOVA及Duncan成對比較表78
表4-27 服務年資對六大構面ANOVA及Duncan成對比較表78
表4-28 研究假設驗證表81
圖次
圖1-1 研究方法圖4
圖1-2 研究流程圖5
圖2-1 風險管理計畫架構圖10
圖2-2 95-97年度內部審核業務缺失統計圖15
圖2-3 政策執行過程模式圖16
圖2-4 顧客關聯圖23
圖2-5 PZB服務品質觀念模式26
圖2-6 服務品質評量模式的演進30
圖2-7 顧客滿意度理論形成圖37
圖2-8 四種顧客滿意衡量模式圖38
圖2-9 ACSI模式圖41
圖2-10 海軍基層單位財務自我檢查滿意度架構圖47
圖5-1 財務自我檢查「服務品質」關聯模式86
附錄
附錄A 國軍各級單位「自我檢查」作業要點103
附錄B 海軍各級單位「自我檢查」作業精進作法106
附錄C 海軍基層單位「自我檢查」滿意度問卷109
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