title: A comprehensive survey of the relationship between self-efficacy and performance for the governmental auditors.
abstract: As governmental auditing is involved in evaluating the legitimacy, economy, efficiency, and effectiveness of how the various administrative branches use their allocated resources to optimize the government's functions, it is expected that the performance of the auditors in charge are strongly influenced by their respective qualities such as self-efficacy and experience, etc. To further understand the factors that may enhance their performance and to ultimately provide practical recommendations for the audit authorities, we have surveyed about 50 % of all the governmental auditors in Taiwan. The result showed that any auditing experience and professionalization do positively influence the professional awareness, and acquired knowledge and skillset of an auditor can effectively improve his or her professional judgment. We also found that perceived ability, problem-solving skills, and resource sharing may significantly impact any performance involved. Our study provides a workable management guidelines for strengthening the self-efficacy of audit authorities in Taiwan.
authors.affiliation: Department of Transportation Technology and Logistics Management, Chung Hua University, No. 707, Sec. 2, WuFu Rd., HsinChu, 300 Taiwan.
authors.forename: Jau-Ming
authors.initials: JM
authors.lastname: Su
authors.affiliation: Ph.D. Program of Technology Management, Chung Hua University, No. 707, Sec. 2, WuFu Rd., HsinChu, 300 Taiwan ; Genomic Research Center, Academia Sinica, Taipei, 115 Taiwan.
authors.forename: Shue-Ching
authors.initials: SC
authors.lastname: Lee
authors.affiliation: College of Business Administration, Dongguan University of Technology, Guangdong, 523808 China ; Zhongshan Institute, University of Electronic Science and Technology of China, Guangdong, 528402 China ; Law School, Nankai University, Tianjin, 300071 China.
authors.forename: Sang-Bing
authors.initials: SB
authors.lastname: Tsai
authors.affiliation: Department of International Trade, Takming University of Science and Technology, Taipei, 114 Taiwan.
authors.forename: Tzu-Li
authors.initials: TL
authors.lastname: Lu
keywords: Government auditing; Knowledge sharing; Management; Professional development; Self-efficacy