本研究旨在探討人格特質、資訊蒐集來源與審計工作前社會化之關係,採問卷調查法,以已修習過審計學之四所大學(包括兩所高教體系、兩所技職體系學校)會計系學生為研究對象,共取得361份有效問卷。經彙整相關文獻,本研究將前社會化之資訊蒐集來源分為三大類:「自我學習經驗」、「參考團體」與「養成教育」;另將事務所之前社會化內容區分為「專業知識」、「工作流程」與「人際關係」三大構面。在平均數檢定上發現,未來有意願參加會計師考試或從事查帳工作的受測者,在「自我學習經驗」與「參考團體」之資訊明顯高於沒有意願者;高教體系的受測者在前述兩項來源則高於技職體系的受測對象;來自不同體系之學生,其對審計工作的「專業知識」之前社會化程度,有明顯差異;參加會計師考試或從事查帳工作的意願亦影響對「工作流程」認識的深淺。 此外,經典型相關分析發現,人格特質之「外向性」與「開放性」,透過典型變量正向影響「自我學習經驗」與「參考團體」兩類資訊來源,而「神經質」則是負向影響;另「自我學習經驗」與「養成教育」則是透過典型變量正向影響「工作流程」之前社會化構面;而來自「參考團體」的影響則不顯著,顯示出對於審計工作角色及內容的瞭解透過學校的養成課程與自我的學習是相當重要的。
This study has attempted to explore the relationships among personality traits, information seeking sources and the pre-socialization of audit work. Three major sources of information about audit work during pre-socialization have been identified, included learning experiences, reference group and school education. And there were three major dimensions of the pre-socialization of audit work named professional knowledge, job process and interpersonal relationship. Survey data (N=361) were collected from the students of Accounting Department who have already studied the course of Auditing in four universities. There were significant canonical relations between the personality traits and the three sources of information seeking. The personality traits named extraversion, and openness to experience were positively associated with learning experiences and reference group; but the personality traits named neuroticism was negatively associated with both sources. Also, there were significant canonical relations between the three sources of information seeking and the pre-socialization of audit work. The learning experiences and school education were positively associated with job process.