- 學位論文
政府主計人員知識分享動機與行為之研究
A Case Study on Motivation and Behavior of Knowledge Sharing at the Comptrollers Serving in Government
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摘要
近年來，知識管理形成風潮，我國政府也感受「知識經濟」的衝擊挑戰，隨著管理科學的與時俱進，逐步將「知識管理」導入國家機器的運作體系中。政府機關各級人員在執行業務時，除了考慮自己工作重點及預期成效外，還需考慮「依法行政、依法用錢」的原則，但通常無法精通主計專業知識。因此，如何促進各機關主計人員的專業知識分享，就是加速政府行政效率的重要關鍵。 本研究主要從ＥＲＧ需求理論的角度，來探討政府主計人員對於知識分享動機與知識分享行為之影響因素與關係，並以政府主計人員為研究母體，共計發放110份問卷，有效問卷計104份，回收後採用因素分析、信度分析、積差相關與迴歸分析等統計方法進行資料分析後，結論如次： 一、政府主計人員在成長需求下對知識分享動機，顯示中度正相關並有暨顯著影響 二、政府主計人員在相互關係需求下對知識分享動機，顯示中度正相關暨顯著影響 三、政府主計人員在正式知識分享機制中對知識分享行為，顯示中度正相關暨顯著影響 四、政府主計人員在非正式知識分享機制中對知識分享行為，顯示中度正相關暨顯著影響 本研究整理文獻探討暨研究結果，歸納提出知識分享推動流程七步驟，提供政府各主計部門參考運用，說明如次： 一、從組織需求的觀點，來選擇分享知識的種類範圍 二、使組織成員瞭解知識分享活動與過程 三、同時考量組織成員內心的多種需求，激發其知識分享動機 四、運用合適的工具與技術，建構完善的知識分享機制 五、規範組織成員知識分享行為、知識分享時間與可運用的資源 六、定期查察知識分享障礙 七、定期評估知識分享行為，並適當採取激勵措施
並列摘要
In recent years, since there is forming a trend of ‘Information Management’, our government also experiences the impact of ' knowledge economy '. With the growing of management science, the government is devoted to guiding ' Information Management ' into the operation system of the state bureaucracy. The personnel at all levels of government bodies are carrying out the business, not only considering one's own focal point of work and expectancy effect, but also shall follow the principle of ' To administer the government business according to law, and spending money in accordance with the law '. In fact, they are usually unable to master the professional knowledge of accounting. So, how to share and promote the professional knowledge of the comptrollers is the linchpin to accelerate the government's administrative efficiency. This Research in terms of E R G demand theory, probes into knowledge share influence factor and relation of behavior serving in government, and regarding the comptrollers as the studying parent. It grants 110 questionnaires altogether, and the effective questionnaire counts 104, adopting the statistical methods of Factors Analysis, Reliability Analysis, Product-moment Correlation and Regression Analysis. After carrying on analysis, the conclusion is as follows: 1. The government's comptrollers take the motivation of Knowledge sharing under the demand of knowledge growing up, it shows medium positive correlation while showing apparent influence. 2. The government's comptrollers take the motivation of Knowledge sharing under the interrelation demand, it shows medium positive correlation while showing apparent influence. 3. The government's comptrollers take the behaviors of Knowledge sharing under the mechanism of sharing formal knowledge, it shows medium positive correlation while showing apparent influence. 4. The government's comptrollers take the behaviors of Knowledge sharing under the mechanism of sharing non-formal knowledge, it shows medium positive correlation while showing apparent influence. This research puts the results of document studying and marshaling, not only sums up but also proposes sharing the the seven-step procedures for Knowledge Sharing. It can offer every analytic accounting department of the government to consult and use, prove as follows: 1. From the view of organization demand, choose the kinds range of Knowledge Sharing. 2. Make the organization members totally understand on sharing activity and courses of Knowledge Sharing. 3. Consider many kinds of demands within member's hearts, excite their motivation of Knowledge Sharing. 4. Use suitable tools and technology, build and construct the perfect mechanism of Knowledge Sharing. 5. Standardize the behavior of Knowledge Sharing at organization members, the time of Knowledge Sharing and apply able resource. 6. Check regularly that the obstacle of knowledge sharing. 7. Assess knowledge and share the behavior regularly, and take the incentive measure properly
參考文獻
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