政府主計單位變革後對員工認同度及行政效率之影響-以某國立大學主計室為例

Transformation Made in Accounting and Statistic Department of Government Affect Employee Recognition and Administrative Efficiency-A Case Study on Accounting and Statistic Department of National University

陳宜庭(YI-TING CHEN)

指導教授 ： 朱炫璉

國立臺北大學/商學院/會計學系/碩士(2016年)

摘要

本研究主要探討某個案大學主計室實施作業流程變革後對個案員工認同度及行政效率之影響。本研究主要採用問卷調查員工對變革的認同度，並進一步以迴歸模型來檢定作業流程變革後行政效率是否提高。

本研究之實證結果顯示，個案大學主計室於作業流程變革後，員工開始ㄧ人多工的服務方式，對於增加學習新知識、跨組分享討論以及滿意度提高皆表示認同。報帳憑證在主計室處理時間，受到憑證金額大小、原始承辦單位及報帳計畫類型等自變數影響，經線性迴歸模型得出，各項自變數對於應變數所需處理時間皆有顯著相關，於作業流程變革後，憑證處理時間明顯縮短，顯示行政效率提升，與本研究假說相符。

有關組織變革之文獻，尚未有針對政府行政機關主計室作業流程變革的探討。本研究以實證分析探討作業流程變革對主計室之影響，研究結果除可彌補相關文獻之不足外，亦可提供個案機關瞭解其變革之完整合理性，並作為相關政府機關未來在執行主計室作業流程之參考

關鍵字

組織變革 ； 流程改造 ； 一人多工

並列摘要

This study mainly investigated in the impact on employee’s recognition and administrative efficiency of a case college’s accounting and statistic department after it implemented a transformation in operating procedure. Questionnaire was the main research method of this study to survey employee’s acceptance of the transformation and to further examine whether the administrative efficiency was promoted after the transformation in operating procedure by regression model.
The result of this study showed that, our case college’s accounting and statistic department’s employees started to show multiple tasks of services and agree to gaining new knowledge, cross-group discussions and increase satisfaction after the transformation. The processing time of reimbursement vouchers in the accounting and statistic department is influenced by independent variables such as the size of voucher amount, the original implementation agency, and the type of reimbursement plan. Via linear regression model, all independent variable have significant correlations with the processing time of dependent variables. After the transformation in operating procedure, the voucher processing time was significantly shorter which showed administrative efficiency improvements and fitted this study’s ypothesis.
Literatures about organizational transformation have not aimed on investigating the transformation in operating procedure of government administration accounting and statistic department. This study performed empirical analysis to investigate the impact of transformation in operating procedure on the accounting and statistic department. The result can not only compensate the lack or pertinent literatures but also provide case authority a chance to understand the complete rationality of its transformation and be a future reference for relevant government agencies on operating the workflow of the accounting and statistic department.

並列關鍵字

organizational change ； process transformation ； multiple task

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