會計師工作任務與資訊行為之研究

陳育穎(Yu-Ying Chen)

指導教授 ： 吳美美博士

國立臺灣師範大學/教育學院/社會教育學系在職進修碩士班/碩士(2007年)

摘要

本研究旨在探究會計師執行工作任務時的資訊行為，以十三位會計師為研究對象，包含資訊需求、資訊尋求及資訊利用等層面，在執業上所需資訊類型，以及最常利用的資料來源與途徑，所遭遇到的障礙及其資訊利用的方式。期望藉由本研究對會計師工作任務的資訊行為特質有所瞭解，同時希望能將這個族群的特別需求提供給資訊供給者參考，藉著本研究歸納之會計師工作任務資訊行為模式，提供圖書館相關建議，以設計合適的資訊服務。
本研究採用質性研究方法，採用半結構式深度訪談，訪問十三位會計師，並將訪談內容製成聽寫稿，運用內容分析法進行編碼與資料分析，探討會計師工作任務中的資訊需求、資訊來源管道、資訊搜尋的歷程及資訊利用等面向。
研究結果則歸納為以下八點：(一)因不同工作任務與多重工作角色引發資訊需求；(二)常關注於財務會計與法令公告資訊；(三)資訊需求受到個人與外在因素之影響；(四)資訊來源管道傾向選擇線上資源為優先，並透過交叉運用，以瞭解評估所取得資訊的正確性；(五)執行業務時資訊尋求行為呈現動態之活動歷程；(六)資訊尋求受到時間、經驗、個人與組織因素之影響；(七)從解決工作問題、建構個人知識到與他人分享交換，資訊利用目的多元化；(八)歸納會計師工作任務之資訊行為模式。
根據以上結論與目的，本研究最後提出下列幾點建議：(一)圖書館輔助會計師瞭解資訊蒐集方法及增進資訊檢索效能；(二)圖書館與異業結盟行銷推廣，以增加親近性與可獲性；(三)建置有效的知識管理系統，規劃個人化服務；(四)館員學科背景的加強，以提升資訊服務品質。

關鍵字

會計師 ； 工作任務 ； 資訊行為

並列摘要

This project explores the information behavior with which many excellent accountants executed the regular assignments. The research objects are based on thirteen excellent accountants whose background includes information requirement, research, and utilization. It also can be divided into information classification in the occupation, the most frequently used data sources and channels, and the obstacle, experienced, and the form of information utilization.
The investigation hopes to understand the information behavior characteristic of the occupation. Furthermore, this result can help the informant to understand simultaneously the special demand of those groups.
The analysis and classification of the information behavior model of the accountant’s work, provides the implications for designing the adapted information service.
The study adopts a qualitative method. The in-depth interview uses the half-structure architecture for thirteen excellent accountants. Moreover, the dictation of the interview has arranged and coded using the subject matter analysis. This analysis can figure out effectively the information requirement, source, research history, and utilization level of the assignments of the accounting topic.
The research results can be summarized as follows: First, the different assignments and multiple work roles result in different needs. Second, frequent areas of query include affairs, accounting, and the declared ordinance. Third, the information requirement is influenced by individual and the external effect. Fourth, the information sources tend to be the on-line resources. The accuracy of the obtained information is evaluated through alternative manipulation. Fifth, the information behavior shows the dynamic process in administrating assignments. Sixth, the information is affected by the factors of time, experience, individual, and organization. Seventh, the information utilization is diverse from solving work problems and building personal knowledge to sharing the resource. Finally, generalizing the assignment issues to providing the information behavior model.
Based on the present results we make the following suggestions: First, the library assists the accountant in knowing how to collect and search for information effectively. Second, with strategically alliance from different business fields and marketing-advertisement, the library can increases the conversant and acquirable. Third, library is worth building effective information managing system and scheming out the personal service. Finally, enhancing the subject background of service providers improves the quality information service.

並列關鍵字

Accountant ； Assignment ； Information behavior

參考文獻

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