銀行會計部門進行精實管理對會計品質績效及滿意度之研究-以T銀行為例

The Effect of Lean Management on Accounting Quality Performance and Satisfaction : Evidence from the Accounting Department of a T Bank.

江小鈴(HSIAO-LING CHIANG)

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

本研究之個案公司事業單位因面臨金融產業內、外部挑戰及經營環境迅速變遷，不得不調整經營策略與組織佈局，其牽動作業及流程改變，後續引發會計人員素質及作業品質問題，會計部門組識變革計劃應運而生，第一階段運用精實管理進行會計部門組織變革，第二階段轉型為學習型組織，本研究主要探討銀行業會計部門實施精實變革後，對員工認同度及會計品質績效之影響，並進一步檢驗在後續轉型為學習型組織後，員工的認同度對員工滿意度之影響。本研究主要透過問卷、敘述性統計分析及t檢定來驗證上述的研究問題。研究結果發現當會計部門實施精實變革後，會提升員工認同度及會計部門績效。此外，當員工越認同學習型組織時，越會提升員工的滿意度。
過去鮮少有實證研究探討會計部門精實變革的改善成效及員工認同對轉型為學習型組織之重要性，本研究結果除可彌補相關文獻之不足外，亦可驗證實務上如何將精實管理落實，在面對工業4.0的浪潮下，幫助財會人員跳脫傳統會計角色的框架跟思維，以更宏觀的視野，在企業經營中扮演更關鍵的角色，並提供給其他金融機構或大型企業財會部門作為組織變革時重要之借鏡。

關鍵字

精實管理 ； 組織變革 ； 員工認同 ； 學習型組織

並列摘要

My case company in this study adjusted its business strategy and organizational structure due to the internal and external challenges it faced in the financial industry. The change influenced the operations and processes, which initiated problems on the quality of accounting personnel and productions. An organizational transformation plan of the accounting department had come along. The first stage applied lean management to the organizational changes of the accounting department. The second stage was the transition to a learning organization. This study mainly focus on the impact on employee recognition and the quality of accounting performances after the banking’s accounting departments started to implement lean transformation, and further examined the influence of employee recognition on employee satisfaction after the transforming into a learning organization. This study examined the above research problems through questionnaire, descriptive statistics and t-test analysis. The research found that when the accounting department implements lean transformation, it increases employees’ degree of recognition and performance of the department. Thus, the more recognition toward learning organization amount employees, the more promotion of satisfaction they would get.

The improvement of lean transformation in the accounting department and the importance of employee satisfaction on transforming into a learning organization were rarely discussed in the past. The research result can not only compensate the lack or pertinent literatures but also verify how lean management can be implement in real practice. Under the establishment of industry 4.0, it’ll help accountants to think outside the traditional framework of their role and play a more critical function in business management with a broader field of vision. Furthermore, it’ll provide an significant reference for other financial institutions or large enterprise’s accounting departments when they face organizational transformation.

並列關鍵字

Lean management ； organizational change ； employee recognition ； learning organization

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