提昇政府機關主計人員服務品質之調查研究

Enhanxing the Service Quality of Governmental Accounting Personnel:A Survey Research

張秋紅(Chang Chiu-Hung)

指導教授 ： 李伯謙 博士

元智大學/管理學院/管理研究所/碩士(2003年)

摘要

提昇政府機關主計人員服務品質之調查研究
研究生：張秋紅 指導教授：李伯謙 博士
元智大學管理研究所
摘 要
政府機關主(會)計部門的主要職責在管理相關業務單位的預算和帳目。由於該部門與其他業務單位的關係密切，其專業能力的良窳與服務品質的優劣，將直接影響到相關業務單位的施政表現。因此，在重視顧客導向與行政效率的時代裡，提昇主(會)計人員的服務效能的努力就成為一件非常重要的課題。為實際瞭解政府機關、學校等業務單位對主計人員服務品質的看法，以作為未來主(會)計部門改善內部服務績效之依據，本研究以桃園縣設有專任主(會)計單位之政府機關學校為對象進行一項問卷調查。此外，為比較主(會)計人員與業務單位成員對主(會)計部門服務品質的評價有無落差，本研究也以後者為對象進行相同的問卷調查活動。具體而言，本次問卷調查的內容包含了「整體工作環境」、「服務態度」、「服務效率」、「專業能力」、「對同仁的瞭解與關懷」、「主計主管的溝通與領導能力」、「對主計業務的整體看法」等七項為評量的構面。主要發現之一是：政府機關、學校業務單位成員所感受的服務品質與主計人員的自我認知有顯著的差異。最後，本研究建議：為提昇主計人員的服務品質，主(會)計部門應該在下列幾個方面加以努力 ─ 推廣服務觀念、注重內部行銷、加速推動主(會)計業務和資訊電腦化、以及簡化主(會)計業務程序。

關鍵字

服務品質 ； 內部行銷 ； 顧客導向 ； 溝通與領導

並列摘要

Enhancing the Service Quality of Governmental
Accounting Personnel: A Survey Research
Student: Chang Chiu-Hung Advisor: Po-chien Li, Ph.D.
Graduate School of Management
Yuan-Ze University
ABSTRACT
The primary responsibilities of a governmental accounting department are to manage the budgets and accounting books for other related departments. Due to its close ties with other units, the department’s competencies and service quality have direct influences on the administrative performance of related governmental agencies. Therefore, in an era when both customer orientation and administrative efficiency are emphasized, the issue of how to improve the service effectiveness of governmental accounting personnel becomes very important. In order to better understand the perceived service quality of governmental accounting personnel, and use the obtained information as a basis to improve the future service of those personnel, the research conducts a questionnaire survey, in the Tao-yuan County, on all government agencies equipped with an accounting department. Moreover, to investigate whether there are perception gaps between the accounting service providers and receivers, this study also collects information from the later using identical survey questions. Specifically, the assessment includes “overall working environment”, “service attitudes”, “service efficiency”, “service competencies”, “sympathy and concern about customers”, “communication skills and leadership of the accounting directors” and “overall opinions on the accounting function” as the dimensions of measurement. One of the key findings of the research is that: there are significant differences between the accounting service providers and receivers in terms of their perceptions of the former service performance. Finally, the research suggests that, to improve the service quality of accounting personnel, additional effort is more than needed for the following areas: promoting service concepts, focusing on internal marketing, speeding up the computerization of accounting information and services, and simplifying the accounting procedures.

並列關鍵字

Service Quality ； Internal markting ； Customer orientation ； Communication Skills and leadership