The Behavioral Forecasting Study of Using ELM to Probe the Business Law Knowledge of Accountant in Implemented Practice
黃淑苹、晁瑞明
E-mail: 9806214@mail.dyu.edu.tw
ABSTRACT
The managers control the situation in corporate financial information, commonly found in corporate of poor internal controls and employees less, the accountant of low and medium rank duty to deal with of the enterprise finance information, also stamp to indicate to be responsible for on the financial report and financial information by law stipulate, consequently often with business owners and managers accept penalty to-gether. This research purpose with the angle of accountant usual implemented practice, the use of ELM, TPB and related theoretical the basis for research and SEM for analysis, explore the related business law knowledge of accounting accounts the influence of the implemented practice. Findings, attitudes be influenced of implemented practice for the accountants, determine wavering and comparison of non-resistance, it’s the perform-ance of the central negative attitude.
However, at come in contact with new business' laws or innovation accounting accounts processing, will detail the information to think and to assess the possibility of use at work, determine abiding and comparison of resis-tance, it’s the performance of the central positive attitude. The result of this research can be used as enterprise organization, accounting's employee and education unit in the ref-erence of professional development of the scholarship ability of the accountant.
Keywords : elaboration likelihood model、theory of planned behavior、structural equation modeling Table of Contents
內容目錄 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 ．．．．．．．．．．．．．
．．．．．．．． x 第一章 緒論．．．．．．．．．．．．．．．．．．． 1 第一節 研究背景與動機．．．
．．．．．．．．． 1 第二節 研究目的．．．．．．．．．．．．．．． 6 第三節 研究流程．．．．．
．．．．．．．．．． 8 第四節 論文架構．．．．．．．．．．．．．．． 9 第二章 文獻探討．．．．．．
．．．．．．．．．．． 11 第一節 會計人員之商法知識與其執行業務之界定． 11 第二節 理性行為理論
．．．．．．．．．．．．． 15 第三節 計劃行為理論．．．．．．．．．．．．． 18 第四節 創新擴散 理論．．．．．．．．．．．．． 21 第五節 科技接受模式．．．．．．．．．．．．． 26 第六節 推敲 可能性模式．．．．．．．．．．．． 29 第七節 研究引用學理之總結．．．．．．．．．． 35 第三章 研究 方法．．．．．．．．．．．．．．．．． 37 第一節 相關理論概念之闡述與結合．．．．．．． 38 第二節 研究假說．．．．．．．．．．．．．．． 42 第三節 研究架構．．．．．．．．．．．．．．． 48 第 四節 研究變數及操作型定義．．．．．．．．． 51 第五節 問卷設計．．．．．．．．．．．．．．． 54 第六節 前測施行與信、效度分析．．．．．．．． 59 第七節 研究對象與環境及抽樣方法．．．．．．．
63 第八節 資料分析方法．．．．．．．．．．．．． 64 第四章 研究結果分析．．．．．．．．．．．．．
．． 67 第一節 樣本基本資料分析．．．．．．．．．．． 68 第二節 模式估計．．．．．．．．．．．
．．．． 72 第三節 結構方程模式的分析與評鑑．．．．．．． 75 第四節 調節變項對研究模式之影響．
．．．．．． 94 第五節 模式的解釋．．．．．．．．．．．．．． 104 第五章 結論與建議．．．．．．．
．．．．．．．．． 115 第一節 研究結論．．．．．．．．．．．．．．． 116 第二節 研究建議．．．
．．．．．．．．．．．． 121 第三節 研究貢獻．．．．．．．．．．．．．．． 122 第四節 研究限制
．．．．．．．．．．．．．．． 123 第五節 後續研究建議．．．．．．．．．．．．． 124 參考文獻 ．．．
．．．．．．．．．．．．．．．．．． 127 附錄A 研究問卷．．．．．．．．．．．．．．．．． 135 REFERENCES
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