以理性行動理論探討內部稽核人員知識分享意圖

Abstract

[[abstract]]有鑑於內部稽核人員對於協助公司治理與企業倫理的推動，其扮演的角色、?能實為重要。因此，本研究藉由瞭解內部稽核人員在信任、承諾、同儕關係、利他主義、分享態度、規範等內在因素前提下，對於知識分享意圖是否有影響作更進一步之探討。 本研究以理性行動理論(Theory of Reasoned Action TRA)為基礎來探討內部稽核人員在信任、承諾、同儕關係、利他主義、分享態度、規範等因素下，對知識分享意圖的影響。 本研究，以中華民國內部稽核協會台北總會參加例會之內部稽核人員為主及以產業內部稽核人員及會計師事務所稽核人員為輔發放問卷，以收集相關之次級資料，總共計發出400份問卷，回收315份，有效樣本數為281份，有效回收率為70 3%。並以此樣本經由SPSS12 0及AMOS 5 0統計方法進行分析。 根據實證結果，本研究的結論歸納如下： 一、信任、承諾分別對分享態度有影響力。 二、同儕關係、利他主義分別對規範有影響力。 三、分享態度、規範分別對知識分享意圖有影響力。 四、信任會受到分享態度之影響，進而影響知識分享意圖；承諾會受到分享態度之影響，進而影響知識分享意圖 五、同儕關係會受到規範之影響，進而影響知識分享意圖；利他主義會受到規範之影響，進而影響知識分享意圖。 六、內部稽核人員不同的個人屬性在信任、承諾、同儕關係、利他主義、分享態度、規範及知識分享意圖等構面上有顯著差異。

[[abstract]]In view of promoting the corporate governance and business ethics the roles and functions of internal auditors are indeed vital Therefore this study aims to understand whether the internal auditors’ trust commitment peer relationship altruism sharing attitude norms whether such situation leads to influence the knowledge sharing intention This study mainly discuss knowledge sharing intention of internal auditors of firm's in taiwan-an empirical study based on TRA At first internal auditors were taken as study subjects Next totally 400 questionnaires were issued and 281 valid samples were returned resulting in a valid return rate of 70 3% Finally the software SPSS12 0 and AMOS 5 0 were utilized for data analysis According to the empirical results several conclusions are summarized as follows: 1 Trust and commitment have impacts on sharing attitude 2 Peer relationship and altruism have impacts on norms 3 Sharing attitude and norms have impacts on norms 4 Both trust and commitment are affected by sharing attitude which it leads to affect knowledge sharing intention 5 Both peer relationship and altruism are affected by norms which it leads to affect knowledge sharing intention 6 Internal auditors with different personal attributes are significantly different in trust commitment peer relationship altruism sharing attitude norms and knowledge sharing intention