因應資訊科技與網際網路的快速發展，企業也發展出新的學習模式，透過新型態的數位學習方式，打破了時間與空間的學習限制，並促使企業更積極推動數位學習。企業為了能在競爭激烈的環境中追求永續經營的目標，更將數位學習視為提升競爭力的良方。數位學習已是目前企業培訓員工重要的一環，尤其以教育訓練員工學習如何操作使用e化系統軟體。企業投入資源（軟體、硬體、系統環境），無非是想提供一個優質的環境，讓員工可以安心學習，但員工的學習效果卻未必符合公司的期望，是什麼原因導致這樣的結果呢？源自教育心理學的目標導向理論則提供了一個合理的解釋，說明企業員工為何在學習後呈現行為及成效上的差異架構。
因此，本研究針對臺灣中小企業的員工在數位學習環境中，整合目標導向理論架構，探討員工個人的目標導向與學習成效之間，是如何透過學習滿意度及學習投入的中介對學習成效造成影響。研究對象為來自不同中小企業的275位員工，並以曾使用ERP數位學習的成員為問卷調查實證對象。PLS結構方程模式研究結果顯示：一、員工的目標導向可預測學習滿意度。二、員工的學習滿意度可以預測學習投入及學習成效。三、學習投入可預測學習成效。四、學習滿意度與學習投入可以中介目標導向對學習成效的影響。最後，本研究者依據實証結果分別提出學術與管理意涵，並對後續研究提出建議。

In light of rapid developments in information technology and the Internet, enterprises have developed new learning models for their employees, such as e-learning, which is now widely promoted due to its ability to overcome spatial and temporal learning restrictions. As enterprises pursue their goal of sustainable operations in intensely competitive environments, e-learning has become an effective solution for enhancing their competitiveness. Hence, e-learning has become an important aspect in employee training, in which in-service training programs are provided for employees to learn about e-learning software. With that said, employees’ learning outcomes do not always fall in line with enterprises’ expectations, and it is therefore important to illuminate the reasons behind such outcomes. To this end, the goal orientation theory offers a good framework for examining the differences in post-learning behaviors and outcomes among employees.
This study focused on the e-learning environments of employees in small and medium enterprises (SMEs) in Taiwan. By integrating the goal orientation theory framework, it examined how employees’ learning outcomes are affected by their goal orientations, and how learning satisfaction and learning engagement act as intermediary variables. A total of 275 employees who came from several SMEs and had the experience of using an ERP-based e-learning platform were interviewed via a questionnaire. Several findings were yielded using a PLS structural equation model: (1) Employees’ goal orientations can predict their learning satisfaction; (2) Employees’ learning satisfaction can predict their learning engagement and learning outcomes; (3) Employees’ learning engagement can predict their learning outcomes; and (4) Employees’ learning satisfaction and learning engagement mediate the impacts of goal orientations on learning outcomes. Lastly, the academic and managerial implications of the empirical evidence are outlined and recommendations provided for follow-up research.

蔡青曄(2007)。企業員工目標取向、學習策略與學習成效關係之研究--以數位學習平台學習為例，崑山科技大學企業管理研究所碩士論文。
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