An Analysis of the Relationship between Decision-Making Styles and Internal Auditing Qualities in the National Universities' Budget, Accounting and Statistics Staff

This research tries to have a study of the current situation of the decision-making styles and the internal auditing qualities of Budget, Accounting and Statistics staff in national universities, variations in the background variable of the BAS staff, and the relation between the decision-making style and the internal auditing qualities of them. The study has conducted a questionnaire survey for a comprehensive investigation, surveyed 409 internal auditors of BAS staff from 12 national universities as the research population, including the General Hospitals of National Taiwan University Hospital and National Cheng Kung University Hospital, whose annual expenditures were over NT$ 2.5 billion, based on Summary Table of Planned Revenue and Expenditure of School Fund of National Universities, from Summary Table for Annual Expenditure of Subsidiary Agencies (Nonprofit Divisions), Central Government General Budget, Fiscal Year 2013. The research found that: 1. The tendency, in analysis of current situation, of decision-making style of BAS staff attributes to upper-middle degree; the directive decision-making style has the strongest tendency. 2. The tendency of internal auditing quality of BAS staff attributes to upper-middle degree; the entities of competence and specialty have stronger tendencies. 3. Variations exist among BAS staffs with different education degrees and positions. 4. Variations exist among internal auditing qualities of the BAS staffs in different ages, years of service and positions. 5. There is a moderate correlation between the unities of the decision-making styles and the internal auditing qualities of BAS staffs. The final conclusions of this study are the proposals for the Directorate-General of Budget, Accounting and Statistics, Executive Yuan, Ministry of Education and the BAS staffs: in general level, 1. To explore for more comprehensive decision-making styles, leave more freedom to decision-making, and adjust decision-making styles accordingly for solving problems. 2. To communicate with the Legislative Yuan for timely approving amendments to the Accounting Law. 3. To establish audit mechanism for decision-making, with the combination of institutional internal-control system. 4. To strengthen the competence of independent thinking of BAS staff and build up superior organization cultures; in respective level, 1. Unit supervisors should emphasize more on impartial and equitable justice. 2. Paying more attention to signs of disloyalty, encouraging constructive debating, and breaking the chain of inbreeding. 3. Expending the training range and enhancing the persuasiveness of professional arguments. 4. Perceiving the defects and limits of behavior biases to avoid mistakes of decision-making. 5. Decision-making styles can be taken into considerations for the training and education of BAS officers.本研究旨在探討國立大學校院主計人員決策風格與內部審核品質的知覺情 形、不同背景變項之主計人員於決策風格與內部審核品質上之差異情形、主計人員決策風格與內部審核品質間之相關。 本研究採問卷調查法，以行政院主計總處所編製之 103 年度「中央政府總預算附屬單位預算及綜計表－非營業部分」中國立大學校院校務基金收支預計表所列業務總支出規模 25 億元以上之國立大學校院（共計 12 校，含台大醫院總院及成大醫院總院）為調查研究之母群體，並以其主計室從事內部審核人員共 409 人為問卷調查對象，進行全面普測。 本研究發現：1.主計人員決策風格知覺傾向屬於中上程度，並以指導型決策風格傾向最強烈。2.主計人員內部審核品質知覺傾向屬於中上程度，以適任及專業性傾向較強。3.決策風格會因教育程度不同及職務不同而有差異。4.內部審核品質會因年齡不同、服務年資不同及職務不同而有差異。5.主計人員決策風格整體與內部審核品質整體有中度相關。 本研究最後綜合研究結論，針對行政院主計總處、教育部及主計同仁提出如下建議：整體層面部分，1.追求全方位決策風格，增加決策空間，按問題調整決策風格；2.會計法修正案應積極協調立法院加速審查通過；3.結合組織內部控制制度，建立決策審核機制；4.強化主計人員獨立思考的能力，營造優質組織文化。 個別層面部分，1.主計單位主管宜強化公平合理之正當性，增進團隊共識；2.重視坦誠不足訊號，宜激發建設性衝突，打破近親繁殖囿限；3.擴大訓練範圍，提升專業論述說服力；4.覺察行為偏見缺點與限制，避免決策偏誤；5.決策風格可作為培育主計人才之參考。第一章緒論 .................................................................................................................. 1 第一節研究背景與動機 ...................................................................................... 1 第二節研究目的與問題 ...................................................................................... 5 第三節研究範圍、流程與限制 .......................................................................... 6 第二章決策風格理論及其相關研究 .................................................................. 9 第一節內部審核理論及其相關研究 ................................................................ 35 第二節研究架構、方法與假設 ........................................................................ 67 第三章研究變項之操作性定義 ........................................................................ 70 第一節研究對象與取樣 .................................................................................... 72 第二節調查研究工具 ........................................................................................ 73 第三節描述性統計 ............................................................................................ 85 第四節推論性統計 ............................................................................................ 97 第四章決策風格與內部審核品質之相關分析 ............................................... 111 第一節綜合討論 ...............................................................................................113 第二節研究發現 .............................................................................................. 125 第三節理論與個案之對話 .............................................................................. 128 第四節研究建議 .............................................................................................. 129 第五章文獻探討 .......................................................................................................... 9 第一節研究設計與實施 ............................................................................................ 67 第二節實證分析結果 ................................................................................................ 85 第三節結論 .............................................................................................................. 125 參考書目 .................................................................................................. 137 中文部分 .............................................................................................................. 137 西文部份 .............................................................................................................. 142 附 錄 .......................................................................................................................... 145 附錄一 附錄二 附錄三 附錄四 國立大學校院預算規模明細表 .......................................................... 145 問卷初稿 .............................................................................................. 147 專家效度問卷 ...................................................................................... 151 效度檢定專家學者名單 ...................................................................... 161 附錄五 附錄六 附錄七 專家審查意見彙整表 .......................................................................... 163 預試問卷 .............................................................................................. 173 正式問卷 .............................................................................................. 17