The aim of this thesis is to investigate if the use of accounting teaching strategies promote junior high school students¡¦ perception of finances,self-regulation and positive thinking. The researcher chooses two classes, 76 eighth graders in a junior high school in Kaohsiung city ,as an experimental group to conduct the treatment by the method of spot sampling. In the treatment, students are asked to record how they spend their pocket money and they also take course named¡¥Be A Happy Money Manager¡¦. Then, the researcher also chooses two classes,inclusive of 77 eighth graders in the same school as a baseline group. The baseline group only takes the course named¡¥Be A Happy Money Manager¡¦ , not recording their spending. Besides, two other classes which include 78 eighth graders in the same school are selected as the control group.The group neither takes a course nor makes any records of their spending. The experiment contains eight-week recording of spending,one-week accounting analyzing teaching,and one-week ¡¥Be A Happy Money Manager¡¦course. Before and after the experiments,all of the participants are asked to fill out a questionnaire designed by the researcher.The questionnaire named¡¨Junior High School Students¡¦Perception of Finances,Self-regulation and Positive Thinking Questionnaire¡¨aims to realize the participants¡¦ transformation in the perception ofFinances,self-regulation and positive thinking. Additionally, six participants under this treatment are interviewed by the researcher to prove the cosequence. First, the researcher adoptes data analysis methods inclusive of descriptive statistics, independent-samples t test,one-way ANOVA to distinguish the discrepancy of different participants¡¦ performance of perception of finances, self-regulation and positive thinking. Second,the ANCOVA is used after the treatment to test the diffenences among experimental group,baseline group and control group. Finally, subjects of the content is used to analyze the six participants in the experimental group,which attempts to evidence the students¡¦ transformation in the perception of finances,self-regulation and positive thinking . The findings from the study are summarized as follows: (1) Financial perceptions of participants from diffenent kinds of backgrounds or having different money experiences existed statistically significant differenences. (2)There is a low to medium statistically significant positive relation between money attitude and comsuption behavior. Financial perceptions of participants are statistically significant relative with self-regulation and positive thinking. (3)After this treatment, there is statistically significant improvement of the participants in the experimental group.As to money attitude, participants in the experimental group do not regard money as the symbol of success but they would like to seek better services by paying more money . (4)In the aspect of the confidence of positive thinking, there is statistically significant advance of the participants in the experimental group.

The research aimed at understanding the adolescent money attitude and analyzing the relationship between social economic status, materialism and adolescent money attitude. The research adopted the questionnaire. The participants chosen at random were high schools students in Kaohsiung city, Kaohsiung county and Pintong county. The questionnaire was adapted from a foreign questionnaire. It consisted of three parts: basic personal data, money attitude questions and materialism questions. The research adopted T test, one way ANOVA, Pearson¡¦s correlation and multiple regression to analyze those data. The findings were as follows: 1. Most adolescence didn¡¦t regard money as prestige and quality. They didn¡¦t have the sense of security toward money but being anxious for money. Therefore, they were cautious with money. 2. Male adolescence tended to regard money as prestige more than female adolescence. 3. Senior high school adolescence viewed money as the prestige, quality and source of anxiety more than junior high school adolescence. Therefore, they were less cautious with money than junior high school adolescence. 4. Adolescence with allowance regarded money as prestige, quality and source of anxiety more than one who didn¡¦t have allowance. 5. Adolescence who had the habit of saving money viewed money as prestige, quality and source of anxiety less than one who didn¡¦t have the habit of saving money. 6. Adolescence with higher social economic status thought money could change higher quantity and service more than the adolescence with low social economic status. 7. Adolescence with higher materialism was likely to think money represented prestige and quality. They didn¡¦t have the sense of security about money and were anxious for money. Besides, they weren¡¦t cautious with money. 8. Materialism factor predicted adolescent money attitude very well.

The low financial literacy among young adults affects individuals’ financial decisions, which impact their well-being and societal welfare. To understand what influences young adults’ financial decisions, it is essential to develop knowledge in elements that give existence to financial literacy. Known factors which influence financial literacy are attitudes about money and socialization sources. The purpose of this thesis is to explore socialization sources’ influence on attitudes towards money and in which way attitudes about money influence young adults’ financial literacy. A theoretical framework regarding these constructs was developed. Based on the Money Attitude Scale (MAS) and socialization source theories, 12 semi-structured interviews were conducted, which were thematically analyzed by developing codes and themes connected to the research questions. The findings from the collected data indicate that young adults are influenced in childhood by how they were raised, their environmental values, and the society and its values that they were brought up in. Findings also indicate that young adults are influenced by trends, media, friends, and their own experiences later in life. The collected data also showed that young adults become more financially literate because of their distrust of banks, the desire to be successful and the best version of themselves, and fear of ending up in challenging financial situations. Some findings pointed to why young adults had low financial literacy, which was connected to fear of being judged, low interest in the subject and still being financially dependent on their parents. This study suggests that policymakers need to develop financial education programs that are directed to socialization sources that influence young adults’ attitudes towards money. Policymakers should also develop trends that actively influence young adults to become more financially literate. / Den låga finansiella läskunnigheten hos unga vuxna påverkar deras finansiella beslut vilket i sin tur har en påverkan på deras välmående samt välfärden i hela samhället. För att förstå vad som influerar unga vuxnas finansiella beslutsagande är det viktigt att få förståelse för faktorer som skapar finansiell läskunnighet. Attityder till pengar samt socialiserings-källor är identifierade faktorer som influerar finansiell läskunnighet. Syftet med denna avhandling är att utforska hur socialiserings-källors influerar attityder till pengar och på vilket sätt dessa attityder till pengar influerar unga vuxna att bli finansiellt läskunniga. Ett teoretiskt ramverk baserat på tidigare teorier inom forskningsområdet var framtaget. Baserat på MAS samt teorier för socialiserings-källor, utfördes 12 semistrukturerade intervjuer, vilka var tematiskt analyserade genom att utveckla koder och teman kopplade till frågeställningarna. Resultatet från insamlad data indikerade att unga vuxna är influerade från barndomen baserat på hur de var uppfostrade, omgivningens värderingar samt värderingar baserade på samhället de växt upp i. Det pekade också på att de unga vuxna blev influerade av trender, media, deras vänner samt deras egna erfarenheter senare i livet. Resultatet från insamlad data indikerar att unga vuxna blev influerade att bli mer finansiellt läskunniga för att de misstrodde banker, hade mål att vara framgångsrika, att bli den bästa versionen av dem själva samt i rädsla för att hamna i svåra situationer. Resultat förklarade också varför de unga vuxna inte är finansiellt läskunniga, vilket var sammanlänkat till rädsla att bli dömd, lågt intresse av ämnet samt att de unga vuxna fortfarande var beroende av sina föräldrar. Baserat på resultatet har denna studie dragit slutsatsen att politiska beslutfattare bör ta fram utbildningar som är riktade till socialiseringskällorna som influerar unga vuxna. Politiska beslutfattare bör också skapa trender som influerar unga vuxna att aktivt bli mer finansiellt läskunniga.

本研究旨在瞭解青少年的金錢觀、需求滿足與慾望，並以 Alderfer的ＥＲＧ理論探討需求滿足及慾望對青少年金錢觀的影響。 研究樣本係依校級抽樣臺灣地區八百七十四位十三至十八歲的青少年。以自編之自陳式慾望、需求滿足和金錢觀問卷為研就工具。所得資料以次數分配、變異數分析、徑路分析等統計方法處理。 研究結果發現，在青少年的金錢觀方面，整體而言，大部分青少年均有正確的金錢觀，特別是對金錢在人際互動中的效用以及金錢的獲取方式有正確的看法。此外，不同的樣本指出，女生、國中生、居住在鄉村者以及有儲蓄習慣者對金錢有較正確的看法，反之，零用錢愈多對金錢的看法也較偏差。 其次，以徑路分析解釋需求滿足度和慾望對金錢觀之影響的研究結果指出，慾望是需求滿足影響金錢觀的中介變項。此外，影響青少年金錢觀的主要因素是關係需求和關係慾望，亦即，能夠與重要他人有良好的互動關係以及想要與重要他人建立良好關係的青少年對金錢的看法也較正向。而這二個變項在國中生和高中生樣本中有些許的差異：就國中生而言，關係需求滿足度對金錢觀的影響較關係慾望來得大，在高中生樣本中則恰好相反。 針對以上結果，提出研究討論及後續研究在方法以及變項上的建議，並對青少年之金錢教育提出鼓勵儲蓄、建立支持系統的建議。

La réussite du marketing relationnel dépend des préférences individuelles des clients, ceux-ci n'étant pas tous également réceptifs aux approches relationnelles. Il apparaît, à ce titre, nécessaire d'approfondir la connaissance des bénéfices relationnels attendus par les clients. Dans un design mixte séquentiel, des entretiens non-directifs menés auprès de clients en gestion de patrimoine, puis auprès de clients de banques de réseau, montrent et confirment l'existence de trois profils relationnels distincts : transactionnel, relationnel psychologique et relationnel socio-valorisable. Une matrice combinant l'attitude à l'argent et le stéréotype du banquier révèle des profils hybrides souhaitables vs indésirables. L'étude quantitative crée une échelle de mesure du stéréotype du banquier, enrichit l’échelle de l’attitude à l’argent de la dimension tabou, et aménage une échelle des bénéfices relationnels attendus. Le test d'hypothèses dans un modèle d'équations structurelles montre le rôle du stéréotype du banquier, de l'attitude à l'argent du client, de ses valeurs culturelles et des incidents critiques, dans l'explication des bénéfices relationnels attendu. / The success of relationship marketing depends on individual preferences, knowing that clients are not all equally receptive to relational approaches. It appears necessary for this purpose to improve knowledge about client’s expected relational benefits. Within a sequential mixed design, non-directive interviews conducted with wealth management clients, then with retail bank clients, show and confirm the existence of three distinct types of relational profiles : transactional, psychological relational and socio-valuable relational. A matrix combining the money attitude and the banker stereotype reveals desirable vs undesirable hybrid profiles. The quantitative study creates a scale to measure the banker stereotype, enriches the money attitude scale with the taboo dimension, and produces a scale for the expected relational benefits. The test of hypotheses in a structural equations model shows the role of the banker stereotype, the money attitude, the cultural values and critical incidents, in the formation of expected relational benefits