1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 教育訓練方式與績效評估指標 對人力資本蓄積之影響 ─以個案會計師事務所為對象
The impacts of training methods and performance appraisal indicators on human capital – a case study of accounting firm
作者 邱詩涵
Chiu, Shih-Han
貢獻者 王文英
邱詩涵
Chiu, Shih-Han
關鍵詞 教育訓練
績效評估
人力資本
Training
Performance appraisal
Human capital
日期 2018
上傳時間 10-Jul-2018 15:33:30 (UTC+8)
摘要 人力資本為組織之關鍵資源，而教育訓練與績效評估則是蓄積人力資本之重要措施。本研究針對一家會計師事務所，以個案研究法瞭解其教育訓練與績效評估制度之設計及運行，並輔以內部問卷探討教育訓練方式與績效評估指標對人力資本蓄積之影響。研究結論彙整如下：
一、教育訓練方式會正向影響人力資本之蓄積
「在職訓練」可正向蓄積「專業服務」及「團隊合作與向心力」，而「專業課程與線上學習」可正向蓄積「團隊合作與向心力」及「工作態度與創造力」，至於「自我啟發」則可正向蓄積「工作態度與創造力」。
二、教育訓練方式搭配不同類型績效評估指標會影響人力資本之蓄積
「在職訓練」、「管理及領導決策能力訓練」、「國際交流與業務能力訓練」、「專業課程與線上學習」及「自我啟發」等五種教育訓練方式，各自搭配「人格特質指標」、「發展潛力指標」及「工作結果指標」後，可正向蓄積「專業服務」、「團隊合作與向心力」及「工作態度與創造力」之人力資本。惟當上述五種教育訓練方式搭配「工作過程指標」時，將會負面影響「專業服務」、「團隊合作與向心力」及「工作態度與創造力」之人力資本蓄積。
本研究結果將有助於企業依其所欲蓄積之人力資本面向，選擇最適宜之搭配方式，藉以更有效的蓄積各面向之人力資本。
Human capital is one of the most critical resources of an organization. Training and performance appraisal play an important role on accumulation of human capital. This study focus on an accounting firm, using case study research to learn how its training and performance appraisal system work. Moreover, this study is also supported by the questionnaire to explore the impacts of training methods and performance appraisal indicators on human capital. The results are as follows:
1.Training has positive impacts on accumulation of human capital.
“On-the-job training” has positive impacts on “Professional service” and “Teamwork and cohesiveness” of human capital. “Professional courses and E-learning” positively affects “Teamwork and cohesiveness” and “Work attitude and creativity”. “Self-development” has positive effects on “Work attitude and creativity”.
2.Training methods together with different kinds of performance appraisal indicators can affect the accumulation of human capital.
With Personal traits indicators, potential indicators and result indicators, five different types of training methods including “On-the-job training”, “Management and leadership skills training”, “International activity and marketing skills training”, “Professional courses and E-learning” and “Self-development” positively affect “Professional service”, “Teamwork and cohesiveness” and “Work attitude and creativity” of human capital. However, the result also suggests that training methods negatively affect the accumulation of human capital when using together with process indicators.
Based on the results, human capital can be accumulated in a more effective way by selecting appropriate training methods and performance appraisal indicators.
參考文獻 一、中文文獻
王保進，1999，視窗版SPSS與行為科學研究，臺北市：心理出版社。
吳秉恩、黃良志、黃家齊、溫金豐、廖文志與韓志翔，2017，人力資源管理：理論與實務，第四版，臺北市：華泰文化。
吳思華、賴鈺晶與顏如妙，2000，網際網路智慧資本衡量與發展研究措施，經濟部工業局軟體五年發展計畫。
吳美連，2005，人力資源管理：理論與實務，第四版，臺北市：智勝文化。
洪榮昭，1991，人力資源發展：企業培養人才之道，臺北市：師大書苑。
徐嘉妤，2017，教育訓練與獎酬方式對人力資本蓄積之影響，國立政治大學會計學系碩士論文。
國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心(台灣智慧資本研究中心與資策會)主編，2006，智慧資本管理，臺北市：華泰文化。
張火燦，1998，策略性人力資源管理，第二版，臺北市：揚智文化。
黃同圳，2012，績效評估與管理，載於李誠(主編)，人力資源管理的12堂課，第四版，臺北市：天下文化。
黃英忠，1997，人力資源管理，臺北市：三民書局。
鈴木伸一與正木勝秋，1987，企業員工訓練實務手冊，黃南斗譯，臺北市：臺華工商圖書出版公司。
榮泰生，2009，SPSS與研究方法，第二版，臺北市：五南圖書。
趙其文，2002，人力資源管理：理論、策略、方法、例證，臺北市：華泰文化。
二、英文文獻
Armstrong, M. 2006. A Handbook of Human Resource Management Practice. 10th ed. Kogan Page Publishers.
Barrett, A., and P. J. O`Connell. 2001. Does training generally work? The returns to in-company training. ILR Review 54(3): 647-662.
Bashir, N., and C. S. Long. 2015. The relationship between training and organizational commitment among academicians in Malaysia. The Journal of Management Development 34(10): 1227-1245.
Benson, G. S. 2006. Employee development, commitment and intention to turnover: A test of `employability` policies in action. Human Resource Management Journal 16(2): 173-192.
Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36(2): 63-76.
Brooking, A. 1996. On the importance of managing intangible assets as part of corporate strategy. Electronic Journal of Knowledge Management 8(2): 217-224.
Bulut, C., and O. Culha. 2010. The effects of organizational training on organizational commitment. International Journal of Training and Development 14(4): 309-322.
Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5(1): 195-212.
Chen, T., P. Wu, and K. Leung. 2011. Individual performance appraisal and appraisee reactions to workgroups: The mediating role of goal interdependence and the moderating role of procedural justice. Personnel Review 40(1): 87-105.
Choudhury, J., and B. B. Mishra. 2010. Role of HR architecture on intellectual capital. Vision 14(1-2): 35-44.
Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value Finding its Hidden Roots. New York: Harper Business.
Greengard, S. 1998. Storing, shaping and sharing collective wisdom. Workforce 77(10): 82-88.
Harris, R., M. Simons, P. Willis, and P. Carden. 2003. Exploring complementarity in on- and off-job training for apprenticeships. International Journal of Training and Development 7(2): 82-92.
Hatch, N. W., and J. H. Dyer. 2004. Human capital and learning as a source of sustainable competitive advantage. Strategic Management Journal 25(12): 1155-1178.
Hitt, M. A., L. Bierman, K. Shimizu, and R. Kochhar. 2001. Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. Academy of Management Journal 44(1): 13-28.
Hsu, I. C. 2008. Knowledge sharing practices as a facilitating factor for improving organizational performance through human capital: A preliminary test. Expert Systems with applications 35(3): 1316-1326.
Hudson, W. J. 1993. Intellectual Capital: How to Build It, Enhance It, Use It. New York: John Wiley and Sons.
Ismail, H. N., and N. Gali. 2017. Relationships among performance appraisal satisfaction, work–family conflict and job stress. Journal of Management and Organization 23(3): 356-372.
Kaiser, H. F. 1974. An Index of factorial simplicity. Psychometrika 39(9): 31-36.
Kuvaas, B. 2006. Performance appraisal satisfaction and employee outcomes: Mediating and moderating roles of work motivation. The International Journal of Human Resource Management 17(3): 504-522.
Lepak, D. P., and S. A. Snell. 1999. The human resource architecture: Toward a theory of human capital allocation and development. Academy of Management Review 24(1): 31-48.
Lin, C., C. Wang, C. Wang, and B. Jaw. 2017. The role of human capital management in organizational competitiveness. Social Behavior and Personality 45(1): 81-92.
López-Cabrales, Á., J. C. Real, and R. Valle. 2011. Relationships between human resource management practices and organizational learning capability. Personnel Review 40(3): 344-363.
Murphy, M. J., and R.C. Smyth. 1954. Job Evaluation and Employee Rating. McGraw-Hill Book Company.
Noe, R. A. 2013. Employee Training and Development. New York: McGraw-Hill/Irwin.
Organisation for Economic Cooperation and Development (OECD). 1996. The Knowledge-based Economy. Paris: OECD.
Pfeffer, J. 1994. Competitive advantage through people. California Management Review 36(2): 9-18.
Roos, J., G. Roos, L. Edvinsson, and N. C. Dragonetti. 1998. Intellectual Capital: Navigating in the New Business Landscape. New York: New York University Press.
Shipton, H., J. Dawson, M. West, and M. Patterson. 2002. Learning in manufacturing organizations: What factors predict effectiveness? Human Resource Development International 5(1): 55-72.
Snell, S., and G. Bohlander. 2013. Managing Human Resources. 16th ed. South-Western Cengage Learning.
Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organization. New York: Bantam Doubleday Dell.
Yin, R. K. 2009. Case Study Research: Design and Methods. 4th ed. California: Sage Publications.
Zhao, J., Z. Qi, and P. O. de Pablos. 2014. Enhancing enterprise training performance: Perspectives from knowledge transfer and integration. Computers in Human Behavior 30: 567-573.
三、個案事務所資料
個案事務所，2016年度企業社會責任報告書。
四、網路資料
Brand Finance, Chartered Institute of Management Accountants(CIMA), and Institute of Practitioners in Advertising(IPA). 2017. Global intangible financial tracker 2017: An annual review of the world’s intangible value. Available November 6, 2017, at: http://brandfinance.com/images/upload/gift_report_2017_bf_version
_high_res_version.pdf
五、法規
行政院及所屬各機關公務人員平時考核要點，2004。
描述 碩士
國立政治大學
會計學系
105353001
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1053530011
資料類型 thesis
dc.contributor.advisor 王文英zh_TW
dc.contributor.author (Authors) 邱詩涵zh_TW
dc.contributor.author (Authors) Chiu, Shih-Hanen_US
dc.creator (作者) 邱詩涵zh_TW
dc.creator (作者) Chiu, Shih-Hanen_US
dc.date (日期) 2018en_US
dc.date.accessioned 10-Jul-2018 15:33:30 (UTC+8)-
dc.date.available 10-Jul-2018 15:33:30 (UTC+8)-
dc.date.issued (上傳時間) 10-Jul-2018 15:33:30 (UTC+8)-
dc.identifier (Other Identifiers) G1053530011en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/118529-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 105353001zh_TW
dc.description.abstract (摘要) 人力資本為組織之關鍵資源，而教育訓練與績效評估則是蓄積人力資本之重要措施。本研究針對一家會計師事務所，以個案研究法瞭解其教育訓練與績效評估制度之設計及運行，並輔以內部問卷探討教育訓練方式與績效評估指標對人力資本蓄積之影響。研究結論彙整如下：
一、教育訓練方式會正向影響人力資本之蓄積
「在職訓練」可正向蓄積「專業服務」及「團隊合作與向心力」，而「專業課程與線上學習」可正向蓄積「團隊合作與向心力」及「工作態度與創造力」，至於「自我啟發」則可正向蓄積「工作態度與創造力」。
二、教育訓練方式搭配不同類型績效評估指標會影響人力資本之蓄積
「在職訓練」、「管理及領導決策能力訓練」、「國際交流與業務能力訓練」、「專業課程與線上學習」及「自我啟發」等五種教育訓練方式，各自搭配「人格特質指標」、「發展潛力指標」及「工作結果指標」後，可正向蓄積「專業服務」、「團隊合作與向心力」及「工作態度與創造力」之人力資本。惟當上述五種教育訓練方式搭配「工作過程指標」時，將會負面影響「專業服務」、「團隊合作與向心力」及「工作態度與創造力」之人力資本蓄積。
本研究結果將有助於企業依其所欲蓄積之人力資本面向，選擇最適宜之搭配方式，藉以更有效的蓄積各面向之人力資本。		zh_TW
dc.description.abstract (摘要) Human capital is one of the most critical resources of an organization. Training and performance appraisal play an important role on accumulation of human capital. This study focus on an accounting firm, using case study research to learn how its training and performance appraisal system work. Moreover, this study is also supported by the questionnaire to explore the impacts of training methods and performance appraisal indicators on human capital. The results are as follows:
1.Training has positive impacts on accumulation of human capital.
“On-the-job training” has positive impacts on “Professional service” and “Teamwork and cohesiveness” of human capital. “Professional courses and E-learning” positively affects “Teamwork and cohesiveness” and “Work attitude and creativity”. “Self-development” has positive effects on “Work attitude and creativity”.
2.Training methods together with different kinds of performance appraisal indicators can affect the accumulation of human capital.
With Personal traits indicators, potential indicators and result indicators, five different types of training methods including “On-the-job training”, “Management and leadership skills training”, “International activity and marketing skills training”, “Professional courses and E-learning” and “Self-development” positively affect “Professional service”, “Teamwork and cohesiveness” and “Work attitude and creativity” of human capital. However, the result also suggests that training methods negatively affect the accumulation of human capital when using together with process indicators.
Based on the results, human capital can be accumulated in a more effective way by selecting appropriate training methods and performance appraisal indicators.		en_US
dc.description.tableofcontents 第一章　緒論 1
第一節 研究動機 1
第二節 研究目的與問題 3
第三節 論文架構與研究流程 4
第二章　文獻探討 6
第一節 人力資本相關文獻 6
第二節 教育訓練相關文獻 10
第三節 績效評估相關文獻 17
第四節 問卷初稿設計 22
第三章　研究設計 27
第一節 觀念性架構 27
第二節 研究假說 28
第三節 研究方法 29
第四節 研究對象 31
第五節 資料蒐集與分析方式 32
第六節 實證模型 34
第四章　實地訪談與問卷定稿 35
第一節 個案事務所簡介 35
第二節 個案事務所教育訓練與績效評估制度 36
第三節 問卷定稿 46
第五章　問卷分析結果 53
第一節 問卷發放與回收情況 53
第二節 因素分析結果 54
第三節 敘述性統計及相關分析 62
第四節 複迴歸分析結果 66
第六章　結論與建議 85
第一節 研究結論 85
第二節 研究建議 87
第三節 研究貢獻 88
第四節 研究限制 88
參考文獻 89
附錄 93		zh_TW
dc.format.extent 1555946 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1053530011en_US
dc.subject (關鍵詞) 教育訓練zh_TW
dc.subject (關鍵詞) 績效評估zh_TW
dc.subject (關鍵詞) 人力資本zh_TW
dc.subject (關鍵詞) Trainingen_US
dc.subject (關鍵詞) Performance appraisalen_US
dc.subject (關鍵詞) Human capitalen_US
dc.title (題名) 教育訓練方式與績效評估指標 對人力資本蓄積之影響 ─以個案會計師事務所為對象zh_TW
dc.title (題名) The impacts of training methods and performance appraisal indicators on human capital – a case study of accounting firmen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文文獻
王保進，1999，視窗版SPSS與行為科學研究，臺北市：心理出版社。
吳秉恩、黃良志、黃家齊、溫金豐、廖文志與韓志翔，2017，人力資源管理：理論與實務，第四版，臺北市：華泰文化。
吳思華、賴鈺晶與顏如妙，2000，網際網路智慧資本衡量與發展研究措施，經濟部工業局軟體五年發展計畫。
吳美連，2005，人力資源管理：理論與實務，第四版，臺北市：智勝文化。
洪榮昭，1991，人力資源發展：企業培養人才之道，臺北市：師大書苑。
徐嘉妤，2017，教育訓練與獎酬方式對人力資本蓄積之影響，國立政治大學會計學系碩士論文。
國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心(台灣智慧資本研究中心與資策會)主編，2006，智慧資本管理，臺北市：華泰文化。
張火燦，1998，策略性人力資源管理，第二版，臺北市：揚智文化。
黃同圳，2012，績效評估與管理，載於李誠(主編)，人力資源管理的12堂課，第四版，臺北市：天下文化。
黃英忠，1997，人力資源管理，臺北市：三民書局。
鈴木伸一與正木勝秋，1987，企業員工訓練實務手冊，黃南斗譯，臺北市：臺華工商圖書出版公司。
榮泰生，2009，SPSS與研究方法，第二版，臺北市：五南圖書。
趙其文，2002，人力資源管理：理論、策略、方法、例證，臺北市：華泰文化。
二、英文文獻
Armstrong, M. 2006. A Handbook of Human Resource Management Practice. 10th ed. Kogan Page Publishers.
Barrett, A., and P. J. O`Connell. 2001. Does training generally work? The returns to in-company training. ILR Review 54(3): 647-662.
Bashir, N., and C. S. Long. 2015. The relationship between training and organizational commitment among academicians in Malaysia. The Journal of Management Development 34(10): 1227-1245.
Benson, G. S. 2006. Employee development, commitment and intention to turnover: A test of `employability` policies in action. Human Resource Management Journal 16(2): 173-192.
Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36(2): 63-76.
Brooking, A. 1996. On the importance of managing intangible assets as part of corporate strategy. Electronic Journal of Knowledge Management 8(2): 217-224.
Bulut, C., and O. Culha. 2010. The effects of organizational training on organizational commitment. International Journal of Training and Development 14(4): 309-322.
Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5(1): 195-212.
Chen, T., P. Wu, and K. Leung. 2011. Individual performance appraisal and appraisee reactions to workgroups: The mediating role of goal interdependence and the moderating role of procedural justice. Personnel Review 40(1): 87-105.
Choudhury, J., and B. B. Mishra. 2010. Role of HR architecture on intellectual capital. Vision 14(1-2): 35-44.
Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value Finding its Hidden Roots. New York: Harper Business.
Greengard, S. 1998. Storing, shaping and sharing collective wisdom. Workforce 77(10): 82-88.
Harris, R., M. Simons, P. Willis, and P. Carden. 2003. Exploring complementarity in on- and off-job training for apprenticeships. International Journal of Training and Development 7(2): 82-92.
Hatch, N. W., and J. H. Dyer. 2004. Human capital and learning as a source of sustainable competitive advantage. Strategic Management Journal 25(12): 1155-1178.
Hitt, M. A., L. Bierman, K. Shimizu, and R. Kochhar. 2001. Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. Academy of Management Journal 44(1): 13-28.
Hsu, I. C. 2008. Knowledge sharing practices as a facilitating factor for improving organizational performance through human capital: A preliminary test. Expert Systems with applications 35(3): 1316-1326.
Hudson, W. J. 1993. Intellectual Capital: How to Build It, Enhance It, Use It. New York: John Wiley and Sons.
Ismail, H. N., and N. Gali. 2017. Relationships among performance appraisal satisfaction, work–family conflict and job stress. Journal of Management and Organization 23(3): 356-372.
Kaiser, H. F. 1974. An Index of factorial simplicity. Psychometrika 39(9): 31-36.
Kuvaas, B. 2006. Performance appraisal satisfaction and employee outcomes: Mediating and moderating roles of work motivation. The International Journal of Human Resource Management 17(3): 504-522.
Lepak, D. P., and S. A. Snell. 1999. The human resource architecture: Toward a theory of human capital allocation and development. Academy of Management Review 24(1): 31-48.
Lin, C., C. Wang, C. Wang, and B. Jaw. 2017. The role of human capital management in organizational competitiveness. Social Behavior and Personality 45(1): 81-92.
López-Cabrales, Á., J. C. Real, and R. Valle. 2011. Relationships between human resource management practices and organizational learning capability. Personnel Review 40(3): 344-363.
Murphy, M. J., and R.C. Smyth. 1954. Job Evaluation and Employee Rating. McGraw-Hill Book Company.
Noe, R. A. 2013. Employee Training and Development. New York: McGraw-Hill/Irwin.
Organisation for Economic Cooperation and Development (OECD). 1996. The Knowledge-based Economy. Paris: OECD.
Pfeffer, J. 1994. Competitive advantage through people. California Management Review 36(2): 9-18.
Roos, J., G. Roos, L. Edvinsson, and N. C. Dragonetti. 1998. Intellectual Capital: Navigating in the New Business Landscape. New York: New York University Press.
Shipton, H., J. Dawson, M. West, and M. Patterson. 2002. Learning in manufacturing organizations: What factors predict effectiveness? Human Resource Development International 5(1): 55-72.
Snell, S., and G. Bohlander. 2013. Managing Human Resources. 16th ed. South-Western Cengage Learning.
Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organization. New York: Bantam Doubleday Dell.
Yin, R. K. 2009. Case Study Research: Design and Methods. 4th ed. California: Sage Publications.
Zhao, J., Z. Qi, and P. O. de Pablos. 2014. Enhancing enterprise training performance: Perspectives from knowledge transfer and integration. Computers in Human Behavior 30: 567-573.
三、個案事務所資料
個案事務所，2016年度企業社會責任報告書。
四、網路資料
Brand Finance, Chartered Institute of Management Accountants(CIMA), and Institute of Practitioners in Advertising(IPA). 2017. Global intangible financial tracker 2017: An annual review of the world’s intangible value. Available November 6, 2017, at: http://brandfinance.com/images/upload/gift_report_2017_bf_version
_high_res_version.pdf
五、法規
行政院及所屬各機關公務人員平時考核要點，2004。		zh_TW
dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.018.2018.F07-