A Study on the Effect of Tax Account Office Female Workers' Education and Training on Job Performance

세무회계사무소 여성 근로자의 교육훈련이 직무성과에 미치는 영향

  • Received : 2016.05.29
  • Accepted : 2016.06.10
  • Published : 2016.07.31


This study analyzed the effect of tax account office female workers' education and training on job performance. The study results showed that having active attitude after training, appropriacy of educational facilities, environment and time, helpfulness on improving job-related knowledge affected workplace satisfaction, appropriacy of educational facilities and environment affected job responsiveness. appropriacy of training time, helpfulness on one's duties, personal growth and improving job-related knowledge, having active attitude after training affected self-development effort. Consequently, adequacy and helpfulness of education and training significantly affected job performance. This study provided implications for analyzing the effect of the recognition of education and training on enhancing job performance in tax accounting industry.


  1. Jae Sam Jung, "Evaluation of Education Program", Kyoyuk-Kwahaksa, 2004.
  2. Hyoung Jun Koh, "A Study on Quality Factors to the Digital S-OJT Learning System through Quantitative Analysis", Department of Business Administration, Graduate School of Kyung Hee University, 2016.
  3. Jong Pyo Kim, "Business Training", Yangseowon, 2006.
  4. Kye Chung Lee, "An Empirical Study on Establishment of Operation Model of Systematical S-OJT(StructuredOn-The-JobTraining) for Small and Medium-Sized Enterprise", Department of Industrial and Management Engineering, Graduate School of Myongji University, Doctoral Thesis, 2013.
  5. E. A. Locke, "The Nature and Causes of Job Satisfaction" in Dunnette, M. D. Handbook of Industrial and Organizational Psychology (1st Ed.), Chicago, IL: Rand McNally, 1976. pp. 1297-1349. 1976.
  6. Young Min Lee, Soo Young Lee, "The Effects of Human Resources System on Employees' Job Satisfaction and Organizational Commitment in Corporations", Journal of Corporate Education, Vol. 10, No. 2, pp. 59-78 2008
  7. R. A. Swanson, "Brief on the Foundations of Human Resource Development", Tyler, TX: University of Texas at Tyler School of Human Resource Development and Technology, 2008.
  8. D. A. Garvin, "Building a Learning Organization", Harvard Business Review, Vol. 71, No. 4, pp. 78-91, 1993.
  9. Jong-Woo Kim, Ji-Woo Lee, You-Sung Back, "Organizational Exchange Relationship, Organizational Commitment and Innovative Work Behavior", Journal of Business Research, Vol. 22, No. 4, pp. 117-150, 2007.
  10. Koung Mi Je, "The Effects of Satisfaction of Service Training Program to Workplace Satisfaction on Flight Crew", Graduate School of Business Administration, Inha University, Master's Thesis, 2011.
  11. Hye Mi Kim, Hyung Ryong Lee, "New Employees' Satisfaction with OJT(On-the-Job Training) and Its Impact on Organizational Commitment : Focusing on the Mediating Effect of Psychological Ownership", Korean Journal of Tourism Research, Vol. 27, No. 2, pp. 95-114, 2012.
  12. Jin Sun, "The Influence of OJT on Job Satisfaction and Organization Commitment with Mediation Effect of Job Ability Improvement", Graduate School of Kyung Hee University, Master's Thesis, 2014.