教師資料查詢 | 類別: 會議論文 | 教師: 陳叡智 Jui-chih Chen (瀏覽個人網頁)

標題:會計師事務所知識管理審計專業人員核心能力及工作績效之關連性研究
學年91
學期1
發表日期2002/11/20
作品名稱會計師事務所知識管理審計專業人員核心能力及工作績效之關連性研究
作品名稱(其他語言)The Effects of Knowledge Management in CPA Firms on Auditor's Core Competence and Their Job Performance
著者陳叡智; 曾苡蓁
作品所屬單位淡江大學會計學系
出版者
會議名稱二00二年創新與管理學術研討會=2002 Innovation and Knowlege Management Conference
會議地點臺北市, 臺灣
摘要本研究以提供專業審計及確認服務之會計師事務所為研究對象,採用個案研究法,透過訪談瞭解我國大型會計師事務所知識取得、知識創造、知識蓄積、知識擴散之現況,及其知識管理活動與審計專業人員核心能力、工作績效之間的關連性,並加入組織文化及人格特質等因素,進一步探討其對於知識管理推行之影響程度。經由實地訪談,本研究發現個案在知識流程之管理已臻成熟,亦因而提昇審計人員核心能力及其工作績效。然會計師之組織文化與結構及審計專業人員之個人特質與知識管理成效之關係,則不明顯。本研究並提出以下,供其他欲推行知識管理之組織做為參考:(1)將知識分享融入績效獎酬制度中,以促進成員分享知識。(2)或可建立下屬評估主管或同儕互評的機制,以避免知識斷層,確保師徒制的功能。(3)成員必須摒除將知識納為己有以鞏固地位的舊有觀念,調整心態,以增進組織全體成員之核心能力,並提昇組織的競爭力。(4)建立明確的知識管理績效考核制度以持續的檢視組織知識管理之現況,適時修正策略並提升成員參與的意願。;Although knowledge management is becoming popular in the practice and academic, very little research has done on the efficiency of knowledge management. This research employed case study method to investigate the present situation of knowledge management in the top CPA firms. In addition, it studied the relationships among knowledge management, auditors' core competence and their job performance. Furthermore, the research tried to understand the influence of organizational culture and auditors' personality on knowledge management. The finding suggests that two large CPA firms studied both have had well-organized and mature knowledge management system to support auditors' work. However, one firm lacks of a proper and formal incentive system to reward knowledge sharing and accumulation. It also shows that both firms do not pay much attention to whether organizational culture and auditors' personality have impact on knowledge management. The study finally brings up four advices to the organizations that are interested in the use of knowledge management. Suggestions of this study are as follows: (1) Encouraging knowledge sharing via the performance evaluation system. (2) Perhaps setting up an immediate superiors and subordinate or peer evaluation system to evaluate the superiors' or fellows' performance of information sharing to ensure the function of apprenticeship. (3) Individuals must remove the concept that people who possess more knowledge will have a high position in a firm in order to promote their core competence and remain organizational competition capability. (4) Establishing a clear knowledge management assessment system in order to review the present condition in the organization, also revising the strategy timely and promoting the willingness of participation in knowledge management.
關鍵字會計師事務所;知識管理;審計人員;核心能力;工作績效;人格特質;組織文化;Accountant Firm;Knowledge Management;Auditor;Core Competence;Job Performance;Personality Characteristics;Organizational Culture
語言中文
收錄於
會議性質國內
校內研討會地點
研討會時間20021120~20021120
通訊作者
國別中華民國
公開徵稿Y
出版型式紙本
出處二00二年創新與管理學術研討會論文集(上)=Proceedings of 2002 Innovation and Knowlege Management Conference (Volume I),頁433-456
相關連結
Google+ 推薦功能,讓全世界都能看到您的推薦!