本研究為探討會計碩士在職班畢業生之進修成效,應用Kirkpatrick訓練成效理論及Mincer人力資本理論,驗證「課程設計與授課方式滿意程度」及「課程學習成效自評」與薪資之關連性。並參考過去文獻控制性別、婚姻、行業、職業及企業規模後,以某國立大學會計碩士在職專班畢業生為對象,深入分析。 研究結果發現整體而言,「課程設計與授課方式滿意程度」及「課程學習成效自評」與目前薪資呈顯著正相關,顯示會計碩士在職教育確與薪資為正相關,但以個別課程設計與授課方式而言,除高等管理會計學為顯著正相關,其餘課程皆不顯著。學習成效自評部分,除高等審計學與薪資呈正相關外,整體學習成效自評、高等會計理論、會計研究方式及高等管理會計學均與目前薪資呈負相關,與預期不符,且未達顯著水準。
This study applies Kirkpatrick’s learning and training evaluation theory and Mincer’s human capital theory to examine the learning effects of graduated accounting EMBA students. The research period covers 1999 and 2012. Data source is from questionnaire filed by graduates. Learned effects are including both satisfaction of course design and planning and learning effects. We propose that the leaned effects are positive correlative with compensation. Gender, marriage, industry, occupation and size are control variables. According to the regression result, the satisfaction of course design and planning and learning effects have significant positive effect salary.