本研究旨在探討會計人員參與短期在職進修研習之自評成效,本研究以北中南九所大學之推廣教育中心所舉辦之短期會計研習班之研習學員為研究對象,進行會計在職進修自評成效之研究,本研究採用文獻分析及問卷調查法。蒐集資料期間從八十九年一月至九十年二月底為止,此時期內研習學員即為本研究施測對象,共計發出860份問卷,有效問卷計388份。 經統計分析後,獲得下列結論﹕研習學員之自評研習成效相當高,自評研習成效會因學員之婚姻,年齡及現職年資而呈現差異,研習意願與自評研習成效有顯著正相關,研習設計與自評研習成效有顯著正相關,由逐步迴歸分析得知,研習設計與研習意願兩個變項,共可解釋自評研習成效總變量的65.7%。
The purpose of this study was to investigate the training effectiveness of accountants participating in in-service training by self-appraisal method. The sample of this study is composed of short-term accounting in-service training participants of the Continuous Adult Education Programs of nine universities in Taiwan. Major research methods include literature investigation and questionaire survey. Data collection periods are from January 2000 to February 2001. About eight hundred and sixty questionaires were mailed out and valid responses totaled three hundred and eighty-eight. The results of this study are summarized as follows: The self-appraisal effectiveness of the participants is satisfactorily high. Statistical significance of the self-appraisal effectiveness is found to exist in terms of marital ststus, age, and work years. In addition, both the paticipation willingness and program design have shown a significant positive correlation with the self-appraisal effectiveness. Finally, from the regression analysis, the two variables of program design and participation willingness, account for about 65.7% explanation of the self-appraised effectiveness.