應用知識庫於會計師事務所－－分散式知識管理之使用者行為研究

Using knowledge Based for Accounting Firm－User of Behavior Research the Disperser Knowledge Management

隨著資訊社會的快速發展，知識庫（knowledge–based）成為知識分享及散佈主要的管道之一，至今亦成為企業中最熱門之運用，並已擴展至企業內部之經驗分享中。為此，本研究建構一個適於企業環境的知識庫學習社群，針對會計師事務所內審計人員的學習行為進行研究。研究中運用了計畫行為理論（Theory of Planned Behavior,簡稱TPB）並加入創新知覺特性（PerceivedAttributes of Innovations，簡稱PAI）及任務科技配適度（Task–Technology Fit，簡稱TTF），做為研究架構之基礎，以探討會計使用者在審計知識庫學習社群中，影響使用行為之關鍵因素。此三種理論以往皆應用於資訊管理之領域中，本研究首次將其引用於會計環境中，作為一創新之研究方式。本研究之結果可提供會計師事務所以知識庫取代傳統之教育訓練之參考依據，期以提高審計人員之工作效率，並可節省其龐大之教育訓練成本。 With the fast development of the information society, the knowledge base creatinghas became the one of the most important issues for knowledge sharing and spreading;even to be the hottest application for promoting knowledge sharing in business. Therefore,this research constructs a knowledge base which is suitable for the environment of studythe community in the business. It carries on research to the auditor’s study behavior in theaccounting firm. This research has used the TPB to join the PAI and TTF to be theframework of studying; also, discussing the accounting user in the audit knowledge ofstudy the community and the affecting of key aspect the use behavior. These three kindsof theories formerly all applied domain to the information management. This researchquotes into accounting environment for the first time, also takes research way aninnovation. This research result may provide accounting firm aim Knowledge-Based attraditional continuing education, and then advancement auditor’s working efficiencymoreover economize high education cost.