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The Research of Using TRA to Explore the Postpone Divergence of Accounting Department Student 譚言家、晁瑞明

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The Research of Using TRA to Explore the Postpone Divergence of Accounting Department Student

譚言家、晁瑞明

E-mail: 9806213@mail.dyu.edu.tw

ABSTRACT

According to a survey, there are 40~50% of freshmen unconcern of their interest. Almost half of freshmen not sure whether they select appropriate department. Therefore, reform of higher education move toward to advanced countries postpone divergence in recent year. There are 21 universities enroll students regardless of department in 97- year final exam. However, if students were not have perceived the use and professional effectiveness of learning accounting, it would be meaninglessness during semester pe-riod. In order to understand the impact of postpone divergence students’ behavior factor, when the target behavior is choosing accounting department. This research uses reason action relative and elaboration theory likelihood model as basic, to construct the frame of this research, using structural equation model as the analysis method, 821 postpone divergence students as targets were surveyed by questionnaires. The result of this study indicated that the postpone divergence students choosing accounting department’

be-havioral intention is affected by attitude and subjective norm, not affected by perceived usefulness. Among them, the greatest influence degree is subjective norm. Perceived usefulness is affected by argument quality and source credibility. Attitude is affected by perceived usefulness, not affected by source credibility. Subjective norm is affected by peer and supervisor influence. The result might domestic accounting department taken as reference for future development or course design.

Keywords : 理性行為理論、推敲可能性模式、結構方程模式

Table of Contents

中文摘要...................... iii 英文摘要...................... iv 誌謝辭....................... v 內容目錄...................... vi 表目錄....................... viii 圖目錄....................... ix 第一章  緒論................... 1 第一節  研究背景與動機............ 1 第二節  研究目的............... 5 第三節  研究流程............... 7 第四節  論文架構............... 8 第二章  文獻探討................. 9

第一節  高等教育-延後分流與會計相關學系發展趨勢之關聯............... 9 第二節  理性行為與其相關理論之探究...... 17

第三節  理性行為下的延後分流......... 30 第四節  推敲可能性模型下的延後分流...... 31 第三章  研究方法................. 36 第一節  理論的推演.............. 37 第二節  研究假說............... 39 第三節  研究架構............... 43 第四節  研究變數及操作型定義......... 46 第五節  問卷設計............... 49 第六節  前測施行與量表信、效度分析...... 53 第七節  研究對象與抽樣方法.......... 58 第八節  資料分析方法............. 59 第四章  研究結果分析............... 62 第一節  樣本基本資料分析........... 63

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第二節  模式估計............... 65 第三節  結構方程模式的分析與評鑑....... 68 第四節  理論的解釋.............. 84 第五章  結論與建議................ 90 第一節  研究結論............... 91 第二節  研究建議............... 94 第三節  研究限制............... 95 第四節  未來研究建議............. 96 參考文獻 ..................... 97 附件A  正式問卷................. 105 REFERENCES

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