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外文摘要
引文資料
題名:
電腦審計教育對審計自動化系統接受度之影響
書刊名:
文大商管學報
作者:
何秋瑩
/
康淑珍
作者(外文):
Ho, Chiu-ying
/
Kang, Shu-chen
出版日期:
2005
卷期:
10:2
頁次:
頁25-47
主題關鍵詞:
電腦審計教育
;
電腦自我效能
;
審計自動化
;
Computer auditing education
;
Computer self-efficacy
;
Audit automation
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
1
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
1
共同引用:0
點閱:19
本研究之目的,乃在了解目前國內電腦審計教育之現況以及電腦審計教育對學子系統知識涉取、電腦自我效能提升及審計自動化系統接受認知度之影響。本研究採用敘述性統計分析、效度分析及信度分析、結構方程模式為分析工具。研究結果發現電腦審計教育顯著正向影響會計系學生對審計自動化系統之接受認知度,也可些微的影響會計系學生對系統知識認知及電腦信心程度。此外,系統知識程度與電腦自我效能程度亦顯著正向影響審計自動化系統接受認知度。此現象可顯示大學之電腦審計教育有其存在必要,可提升學生系統知識及電腦自我效能程度有助於審計自動化系統接受度。另外,經由對該課程電話訪談中發現,目前電腦審計課程之設計,普遍為簡易、重複性,可見國內電腦審計教育課程設計有待改善。期望藉由本研究之發現,以期對學術教育單位課程規劃作一建議,及可做為會計師事務所於未來甄選審計人員時考慮要素之參考。
以文找文
The purpose of this research is to understand the current status of computer auditing education in Taiwan, its influence on students' knowledge of system, promotion of computer self efficacy, and the level of cognitive acceptance of automated audit system. This research adopted descriptive statistics analysis, validity analysis, and creditability analysis, and it used structure equation model as analyzing tool. The findings revealed that computer auditing education has positive effects on accounting students' level of cognitive acceptance of automated audit system. Meanwhile, it has mild positive effect on accounting students' knowledge of system as well as confidence of computers. In addition, levels of knowledge of system and computer self efficacy have apparent positive effects on the degrees of cognitive acceptance of automated audit system. These research results suggest that necessity of computer auditing education in universities, since it shall uplift students' levels of knowledge of system and computer self efficacy, thus increase the students' cognitive acceptance of automated audit system. Besides, the phone interviews conducted in this research process revealed the fact that existing computer auditing education tends to be oversimplified and repetitive; therefore, it is believed that there is still room to be improved in the course design of such education. It is expected that the findings of this research may be helpful to the academic curriculum design, as well as to auditor recruitment planning of accounting firms in the future.
以文找文
期刊論文
1.
Karsten, K.、Roth, R. M.(1998)。The relationship of computer experience and computer self-efficacy to performance in introductory computer literacy courses。Journal of Research on Computing in Education,31(1),14-24。
2.
吳琮墦(200006)。如何稽核已電腦化的企業?電腦化稽核專才必備的十八般武藝。會計研究月刊,57,80-83。
延伸查詢
3.
Bedard, J. C.、Jackson, C.、Ettredge, M. L.、Johnstone, K. M.(2003)。The effect of training on auditors' acceptance of an electronic work system。International Journal of Accounting Information System,4(4),227-250。
4.
Coffin, R. J.、MacIntyre, P. D.(1999)。Motivational influences on computerrelated affect states。Computers in Human Behavior,15(5),549-569。
5.
Gist, M. E.、Schwoerer, C.、Rosen, B.(1989)。Effect of alternative training methods on self-efficacy and performance in computer software raining。Journal of Applied Psychology,74(6),884-891。
6.
Gelinas, U. J.、Levy, U. S.、Thibodeau, J. C.(2001)。Norwood office supplies inc.: A teaching case to integrate computer-assisted auditing techniques into the auditing course。Issues in Accounting Education,4(16),603-637。
7.
Manson, S.、Mccartney, S.、Michasel, S.、Wallace, W. A.(1998)。Audit automation in the US: A comparative stuey。International Journal of Auditing,2(2),233-236。
8.
Nieschwietz, R.、Pany, K.、Zhang, J.(2002)。Auditing with technology: Using generalized audit software in the classroom。Journal of Accounting Education,20(4),307-329。
9.
Peter, M. T.、Ruth, G.(1998)。Accounting information systems course structure and employer systems skills Expectation。Journal of Accounting Education,16(1),101-121。
10.
Stone, D.(1996)。Overconfidence in initial self-efficacy judgments: Effect on decision processes and performance。Oranizational Behavior and Human Decision Processes,59(3),452-474。
11.
Weidenmier, M. L.、Herron, T. L.(2004)。Selecting an audit Software Package for classroom use。Journal of Information Systems,18(1),95-110。
12.
Igbaria, M.、Iivari, J.(1995)。The effect of self-efficacy on computer usage。Omega, Int. J. Mgmt Sci,23(6),587-605。
13.
Torkzadeh, G.、Koufteros, Xenophon(1994)。Factorial Validity of a Computer Self-Efficacy Scale and the Impact of Computer Training。Educational and Psychological Measurement,54(3),813-821。
14.
Murphy, Christine A.、Coover, Delphine、Owen, Steven V.(1989)。Development and validation of the computer self-efficacy scale。Educational and Psychological Measurement,49(4),893-899。
15.
Compeau, Deborah R.、Higgins, Christopher A.(1995)。Computer self-efficacy: development of a measure and initial test。MIS Quarterly,19(2),189-211。
16.
Davis, Fred D.(1989)。Perceived Usefulness, Perceived Ease of Use, & User Acceptance of Information Technology。MIS Quarterly,13(3),319-340。
學位論文
1.
蘇裕惠(1991)。臺灣會計師界使用電腦輔助審計技之研究(碩士論文)。國立臺灣大學。
延伸查詢
2.
劉麗真(2003)。政府審計人員運用電腦輔助審計技術之實證研究(碩士論文)。逢甲大學。
延伸查詢
3.
馮瑛芳(1999)。電腦輔助審計技術應用之研究--以台灣五大會計師事務所為對象(碩士論文)。淡江大學。
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圖書
1.
吳琮璠、謝清佳(2000)。會計資訊系統兼論電腦審計。台北:智勝文化事業有限公司。
延伸查詢
2.
黃義銘、胡湘寧(2002)。中小型會計師事務所e化實務。台中:揚智聯合會計師事務所。
延伸查詢
3.
Thomoson, A. D.、Simonson, M. R.、Hargrave, C. P.(1992)。Educational Technology: A review of the research。Washington, D.C.:Association for educational communications and technology。
4.
Wrightsman, L. S.(1974)。Assumptions about human nature: A social psychological approach。Monterey, CA:Brooks/Cole Publishing Company。
5.
Bandura, Albert(1986)。Social Foundations of Thought and Action: A Social Cognitive Theory。Prentice-Hall, Inc.。
6.
Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。
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