會計系學生未來進入事務所工作之行為意向探討－計畫行為理論觀點

本研究以Ajzen(1985)之計畫行為理論作為研究架構，並且透過解構的方式，將行為信念、規範信念以及控制信念三構面分別解構為發展性、工作特性，主群體、次群體，自我效能、便利條件，更完整的了解會計系學生畢業後從事會計師事務所的行為意圖。以問卷為研究工具並以科技大學會計系大三及大四學生為研究對象，有效問卷計156份。研究結果顯示影響學生行為意向的因素有「發展性」、「主群體」、「自我效能」、「便利條件」、「態度」、「知覺行為控制」、「親戚是否從事會計相關行業」，其中僅有親戚是否從事會計相關行業為負相關，其餘皆為正向顯著相關，結果亦顯示出來自南部、東部的學生之行為意向高於來自中部的學生。

關鍵字

計畫行為理論；會計師事務所；行為意向

並列摘要

This research uses Ajzen's (1985) planning behavior theory as research framework, and deconstructs the three dimensions of behavior belief, normative belief, and control belief into development, work characteristics, primary group, secondary group, self-efficacy, and facilitating condition, to make a more complete understanding of accounting department Students’ behavior intention to pursue a career in accounting firms. Using questionnaires as research tool and survey data (N=156) were collected from junior and senior students of the Accounting Department of University of Science and Technology. The research results show that the factors that affect students’ behavioral intentions include "development", "main group", "self-efficacy", " facilitating condition ", "attitude", "perceived behavior control", and "whether relatives are engaged in accounting-related professions ", Among them, only whether relatives are engaged in accounting-related professions is negatively correlated with behavioral intentions, and the rest are positively significant correlated. The results also show that the behavior intention of students come from the south and east of Taiwan are higher than those from central.