教育訓練方式與績效評估指標 對人力資本蓄積之影響 ─以個案會計師事務所為對象

The impacts of training methods and performance appraisal indicators on human capital – a case study of accounting firm

邱詩涵(Chiu Shih-Han)

指導教授 ： 王文英

國立政治大學/商學院/會計學系/碩士(2018年)

https://doi.org/10.6814/THE.NCCU.ACCT.018.2018.F07

摘要

人力資本為組織之關鍵資源，而教育訓練與績效評估則是蓄積人力資本之重要措施。本研究針對一家會計師事務所，以個案研究法瞭解其教育訓練與績效評估制度之設計及運行，並輔以內部問卷探討教育訓練方式與績效評估指標對人力資本蓄積之影響。研究結論彙整如下：
一、教育訓練方式會正向影響人力資本之蓄積
「在職訓練」可正向蓄積「專業服務」及「團隊合作與向心力」，而「專業課程與線上學習」可正向蓄積「團隊合作與向心力」及「工作態度與創造力」，至於「自我啟發」則可正向蓄積「工作態度與創造力」。
二、教育訓練方式搭配不同類型績效評估指標會影響人力資本之蓄積
「在職訓練」、「管理及領導決策能力訓練」、「國際交流與業務能力訓練」、「專業課程與線上學習」及「自我啟發」等五種教育訓練方式，各自搭配「人格特質指標」、「發展潛力指標」及「工作結果指標」後，可正向蓄積「專業服務」、「團隊合作與向心力」及「工作態度與創造力」之人力資本。惟當上述五種教育訓練方式搭配「工作過程指標」時，將會負面影響「專業服務」、「團隊合作與向心力」及「工作態度與創造力」之人力資本蓄積。
本研究結果將有助於企業依其所欲蓄積之人力資本面向，選擇最適宜之搭配方式，藉以更有效的蓄積各面向之人力資本。

關鍵字

教育訓練 ； 績效評估 ； 人力資本

並列摘要

Human capital is one of the most critical resources of an organization. Training and performance appraisal play an important role on accumulation of human capital. This study focus on an accounting firm, using case study research to learn how its training and performance appraisal system work. Moreover, this study is also supported by the questionnaire to explore the impacts of training methods and performance appraisal indicators on human capital. The results are as follows:
1.Training has positive impacts on accumulation of human capital.
“On-the-job training” has positive impacts on “Professional service” and “Teamwork and cohesiveness” of human capital. “Professional courses and E-learning” positively affects “Teamwork and cohesiveness” and “Work attitude and creativity”. “Self-development” has positive effects on “Work attitude and creativity”.
2.Training methods together with different kinds of performance appraisal indicators can affect the accumulation of human capital.
With Personal traits indicators, potential indicators and result indicators, five different types of training methods including “On-the-job training”, “Management and leadership skills training”, “International activity and marketing skills training”, “Professional courses and E-learning” and “Self-development” positively affect “Professional service”, “Teamwork and cohesiveness” and “Work attitude and creativity” of human capital. However, the result also suggests that training methods negatively affect the accumulation of human capital when using together with process indicators.
Based on the results, human capital can be accumulated in a more effective way by selecting appropriate training methods and performance appraisal indicators.

並列關鍵字

Training ； Performance appraisal ； Human capital

參考文獻

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