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題名:審計人員前社會化、工作角色認同與承諾之關係—以台灣四大會計師事務所為例
作者:李秋燕
作者(外文):Chiou-Yann Lee
校院名稱:雲林科技大學
系所名稱:管理研究所博士班
指導教授:林尚平
學位類別:博士
出版日期:2009
主題關鍵詞:前社會化承諾角色認同審計人員會計師事務所role identitypublic accounting firmauditorcommitmentpre-socialization
原始連結:連回原系統網址new window
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高離職率一直是會計師事務所的行業特性之一,而工作滿意通常被視為離職行為的重要預測因子,惟過去有關工作滿意與離職行為的研究結果發現二者並非全然的正向關係,概因許多人把事務所工作當作生涯規劃的中繼站,而非終身職業所致。近年來,會計專業人才市場的變化,使審計人員的忠誠度倍受關注,本研究選擇「承諾」為依變數,由角色認同理論出發,嘗試探討審計人員的前社會化經驗、工作角色認同與承諾間的關聯性,並以結構方程模式驗證審計人員社會化歷程模型,期望為事務所的人力資源議題提供不同的分析角度。
本研究以國內四大會計師事務所,181位Level Ⅱ審計人員為研究對象,發展審計人員「工作角色認同量表」,經因素分析將工作角色認同區分為「知識與學習」、「工作模式」與「工作價值與尊重」三構面。而「前社會化」階段,根據理論及文獻整理結果,將其資訊來源區分為「自我經驗與其他」、「參考團體」及「養成教育」等三個來源。
研究結果發現,前社會化經驗以「自我學習經驗」最高,「參考團體」次之,而「養成教育」最低;工作角色認同方面,其認同程度由高至低依序為:「知識與學習」、「工作模式」與「工作價值與尊重」;組織承諾以「規範承諾」最低,受測者不同意應該留在單一組織的看法;而專業情感承諾則高於組織承諾。
經典型相關分析發現,「自我學習經驗」與「養成教育」對工作角色認同影響顯著;而「參考團體」則無;「工作模式」與「工作價值與尊重」,透過典型變量影響「情感承諾」與「留任承諾」;而「知識與學習」則透過典型變量反向影響「規範承諾」。利用多元迴歸分析發現工作角色認同對專業情感承諾有顯著的解釋力。最後以結構方程模式驗證審計人員社會化歷程模型,結果顯示社會化三階段模式雖然成立,但前社會化經驗可能經由工作角色認同而影響承諾,亦可能直接對承諾產生影響,工作角色認同雖有中介效果,但屬不完全的中介。
The research issues about human resources management of auditors in public accounting firms have neglected in Taiwan. This study has attempted to explore the relationships among the pre-socialization experiences, role identity and commitments from the perspective of role identity theory. Three major sources of auditor during pre-socialization have been identified, included learning experiences, reference group and school education. The design, development, and evaluation of the scales of pre-socialization experiences, role identity and commitment were reported.
Survey data (N=181) were collected from Big 4 accounting firms in Taiwan. Factor analysis was used to identify the major dimensions of role identity which were then used as a basis of analysis. There were significant canonical relationships between the three sources of the pre-socialization and the three factors of role identity named “knowledge and learning”, “job process and pattern”, and “job value and esteem”. Learning experiences and school education were associated with all dimensions of role identity. Also, there were significant canonical relationships between role identity and organizational commitment. “Job process and pattern”, and “job value and esteem” were positively associated with affective commitment and continuance commitment, but “knowledge and learning” was negatively associated with normative commitment. And, the results also indicated significantly correlation between professional affective commitment and role identity of auditors. Finally, using structure equation modeling as the statistical technique, this study has proven the partial mediating effects of role identity in the relationship between pre-socialization experiences and commitments of auditors.
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