學習動機與教育訓練滿意度之關聯性研究－以工作績效為調節變項

現今企業經營環境面臨快速的變遷，員工已成為企業最重要的資產與競爭的關鍵要素，唯有不斷提升員工的生產力和增進員工的專業技能，才能維持員工對組織的貢獻。本研究以台灣地區T會計師事務所台北總公司之審計部門員工為研究母群體，其研究目的在探究「學習動機」、「教育訓練滿意度」及「工作績效」三者之間的關係，並以員工工作績效做為干擾變項，檢視員工工作績效是否對工作投入與教育訓練滿意度間之關係具影響力。本研究以問卷調查方法進行資料收集，總計回收有效樣本356 份，回收問卷以t-test, one-way ANOVA, Pearson correlation, Hierarchy regression 統計方法進行數據分析。研究獲得的結論有以下幾點：一、就個人背景變項所造成的差異程度而言，不同工作年資對T會計師事務所員工之學習動機有顯著的差異性。二、就個人背景變項所造成的差異程度而言，不同性別、年齡對T會計師事務所員工之教育訓練滿意度有顯著的差異性。三、就個人背景變項所造成的差異程度而言，不同性別、教育程度對T會計師事務所員工之工作績效有顯著的差異性。四、學習動機、教育訓練滿意度整體間呈正相關，其學習動機程度越高，教育訓練滿意度越高。五、T會計師事務所的員工不會因為工作績效的不同，而導致學習動機和教育訓練滿意度產生改變。

關鍵字

學習動機；教育訓練滿意度；工作績效

並列摘要

Owing to the fast pacing economic surroundings, one of the most exclusive assets and the key components of competitiveness of an erterprise nowadays is their employees. Only when the professional skills and productivity of employees are improving, the contribution to the firm is maintained. This study is conducted to the Department of Audit of the head-quarter in a T accounting firm. The employees are set as the study population. The purpose of this study was aimed at investigating the relationships between; Learning Motivation; Training Satisfaction; and Job Performance. In order to examine whether Job Performance influenced the devotion as well as Training Satisfaction of the employees, it was set as the moderator for further duscussing the relationship between the three variables. A survey was conducted with total 356 valid samples recollected (N=356), then independent t test, one-way ANOVA, Pearson correlation, Hierarchy regression were performed for statistic analyzing. The finidings of this study were as followed: 1.Due to the different level of personal factor, a significant difference was found on Learning Motivation between different working years of experience of the employees in the T accounting firm. 2.Due to the different level of personal factor, a significant difference was found on Training Satisfaction in different gender and age of the employees in the T accounting firm. 3.Due to the different level of personal factor, a significant difference was found on Job Performance in different gender and Educational background of the employees in the T accounting firm. 4.Positive correlation was found in between Learning Motivation and Training Satisfaction of the employees, the higher the motivation was held, the higher satisfaction was reported. 5.There wasn’t a significant difference found between Learning Motivation and Training Satisfaction due to different Job Performance of the employees.