政府審計人員成就動機、自我效能與自我調控學習關係之研究

Abstract

在當今政府審計功能轉型之際，政府審計人員愈須具備主動、積極、正確工作且快速學習的能力。而處於超然獨立與知識密集的特殊工作環境之下，政府審計人員的成就動機、自我效能與其自我調控學習之間的關係，值得加以探究。本研究目的在探討政府審計人員成就動機、自我效能與自我調控學習之間的關係。採調查研究法，本研究以國內各級政府審計人員為對象，發放問卷243份，有效回收234份，有效回收率達96 %。所蒐集資料經相關分析、迴歸分析、階層迴歸等方式進行分析與驗證，獲致結果如下：(1)成就動機與自我調控學習之間存在中度正相關；(2)成就動機與自我效能之間存在中度正相關；(3)自我效能與自我調控學習之間存在中度正相關；(4)自我效能在成就動機與自我調控學習之間具有部分中介效果。

Government auditor’s active and aggressive attributes, precise working as well as quick learning become increasingly important when the function of government auditing has been transformed in Taiwan. In the particular context of independent and knowledge-intensive working, government auditor's achievement motivation, self-efficacy and self-regulated learning are worthy to be investigated. The purpose of this study was to investigate the relations among government auditor’s achievement motivation, self-efficacy and self-regulated learning. Employing a survey method, this study sent 243 questionnaires to the auditors working at different levels of governments and obtained 234 (or 96%) valid questionnaires. Through the statistical analyses including correlation analysis, regression analysis, and hierarchical regression analysis, the results of this study are as follows: (1) There is medium positive correlation between auditors’ achievement motivation and self-regulated learning; (2) There is medium positive correlation between auditors’ achievement motivation and self-efficacy; (3) There is medium positive correlation between auditors’ self-efficacy and self-regulated learning; and (4) Self-efficacy has partial mediating effect on the relation between achievement motivation and self-regulated learning.