大學校院教職員生對會計部門帳務資訊系統服務品質之滿意度研究－以國立某大學為例

Abstract

消費者之高服務價值感受來自於服務提供者能夠傳遞高品質之服務，此種現象明確存在於營利性服務業，亦存在於非營利性之教育服務業，以大學教育而言，係為國家培育高等專門人才，亦也為研究發明與創新科技之基石，因此，資訊技術在教育服務品質的應用中，無論是行政作業與學術發展，都是不可或缺的基礎工器。過去未曾有研究者對大學校院會計部門帳務資訊化之服務品質進行研究探討，所以藉由本研究探討之進行以為濫觴，探究被服務的全校教職員生對會計部門帳務資訊系統應重視的服務品質效率與滿意程度為何，並建議改善之道。 本研究以Parasuraman、Zeithaml and Berry三位學者所提出之PZB模式為研究架構，國立某大學之組織變數為投入變數。研究證實，服務品質差距五之「使用者期望服務品質」與「使用者認知的服務品質」之間有顯著差異；組織規模變數對帳務資訊系統「認知的服務品質」有顯著差異；組織規模之「年齡」與「服務年資」對「認知的服務品質」亦存在干擾效果。

Consumer perception of good service value comes from the service provid- er being able to deliver high quality service. This issue currently exists in the pr- ofit-making services as well as non-profit-making natures of education services. As far as university education is concerned, the goal is to cultivate highly speci- alized talent and construct a solid base of invention and innovation for science and technology. Applications of information technology in the quality educati- onal services, between administrative operation and academic development, prove to be essential instrument. In the past, researchers did not have an imp- act on staff's satisfaction to the service quality of the information system of a- ccounting departments in universities and colleges. Therefore, this study mar- ks the beginning to explore the degree of satisfaction the staff are served by t- he information system of accounting department and recommend improveme- nts to university decision makers.

This study adopts the PZB model as the research framework and organizat- ion variables of one national university are the input variables. The study confi- rms that gap5 of service quality between the“User’s expectation of service q- uality”and User’s perception of service quality”makes a obvious difference. Th- ere are significant differences in organizational size variables on “Users perceiv- ved service quality”for the accounting information system. There are also int- erference effects in the variables of“Age”and “Seniority”on the “User’s perception of service quality”.