會計人員職場資訊焦慮之研究

Abstract

本研究旨在瞭解會計人員職場資訊尋求行為、職場資訊焦慮以及兩者之間的關係與影響，希望有助於瞭解會計人員之職場資訊焦慮，並且據以提出改善對策。 本研究以國內會計人員為研究對象，採用問卷調查法作為資料蒐集之方法，共回收319份有效樣本。研究結果發現（1）會計人員之年齡、教育程度、職務別以及工時會影響其職場資訊尋求行為；（2）會計人員平均職場資訊焦慮指數達2.8，存在一定程度之職場資訊焦慮情形；（3）會計人員之年齡、婚姻狀態、教育程度以及服務單位類型會影響職場資訊焦慮感受；（4）會計人員職場資訊尋求行為影響其職場資訊焦慮感受。 最後，根據結果提出四項建議：（1）圖書館身為資訊提供者，可針對會計人員背景提供個人化資訊服務，並開設課程加強會計人員職場資訊素養；（2）會計產業可以推動組織內部以及外部的資訊及知識分享，透過資訊與知識的交流，讓會計人員從他人過往經驗中學習，避免重蹈覆轍；（3）未來研究建議可結合質性研究，更深入地瞭解會計人員在職場工作中面臨資訊焦慮的動態歷程與情境脈絡。

This study aims to identify workplace information seeking behavior and information anxiety among accountant, and further explore the relationship between two. With our results, hopes to better understand the information anxiety characteristic of the occupation, and propose an improve strategy. The participants in this study were domestic accountant. With questionnaire survey, 319 valid questionnaires had collected. Results showed that (1)Personal background variables have differences on the dimensions of workplace information seeking behavior; (2)Accountant’s workplace information anxiety score was 2.80, showed that workplace information anxiety exist among accountant to a certain extent; (3)Personal background variables have significant differences on the workplace information anxiety; (4)Information seeking behavior have significant differences on the workplace information anxiety. Based on the results, four suggestions were raised as follows, (1)As information provider, library can offer accountant personal information services based on personal demographical, and further giving course to improve their workplace information literacy ;(2)Accounting industry can promote to develope knowledge organization. Through the sharing of information and knowledge within organization, accountant can learn from others experience and avoid the same mistake; (3)To better understand the dynamic process and context of accountant’s workplace information anxiety, future research can be combined with qualitative research method.