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    Title: 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
    Authors: 邱詩涵
    Chiu, Shih-Han
    Contributors: 王文英
    邱詩涵
    Chiu, Shih-Han
    Keywords: 教育訓練
    績效評估
    人力資本
    Training
    Performance appraisal
    Human capital
    Date: 2018
    Issue Date: 2018-07-10 15:33:30 (UTC+8)
    Abstract: 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.
    Reference: 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。
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    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.
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    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.
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    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.
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    Murphy, M. J., and R.C. Smyth. 1954. Job Evaluation and Employee Rating. McGraw-Hill Book Company.
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    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。
    Description: 碩士
    國立政治大學
    會計學系
    105353001
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1053530011
    Data Type: thesis
    DOI: 10.6814/THE.NCCU.ACCT.018.2018.F07
    Appears in Collections:[Department of Accounting] Theses

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